# UAE Business Explained

> An independent, plain-English guide to doing business in the UAE and to the economy of the United Arab Emirates. Guides and calculators cover company setup, corporate tax, VAT and excise, employment and payroll, business banking, trade and customs, investing and residency, and the UAE economy.

Written and reviewed by UAE Business Explained Editorial Team. Every UAE rate, threshold, deadline and penalty comes from an official source, such as UAE federal law, the Ministry of Finance, the Federal Tax Authority, the Ministry of Human Resources and Emiratisation, the Central Bank of the UAE and the UAE Government portal (u.ae). Each page lists its sources with the date they were checked and shows when it was last updated. Content is general information, not tax, legal or financial advice. Independent publication. Not affiliated with The Economic Times or Bennett, Coleman & Co. Ltd.

## Company setup

- [Setting up a business in the UAE](https://economictimes.ae/company-setup/): How to set up a company in the UAE: mainland or free zone, legal forms, trade licence types and costs, the setup steps in order, renewals and closing down.
- [How to set up a free zone company in the UAE](https://economictimes.ae/company-setup/free-zone-company-setup/): How free zone company setup works in the UAE: choosing a zone by activity, legal forms, the steps to a licence, offices and visas, and limits on mainland trade.
- [How to start a business in the UAE: the steps in order](https://economictimes.ae/company-setup/how-to-start-a-business/): The steps to start a business in the UAE in order: activity, jurisdiction, legal form, trade name, approvals, premises, licence, visas, bank and tax.
- [How to set up a mainland company in Dubai and Abu Dhabi](https://economictimes.ae/company-setup/mainland-company-setup/): How to set up a mainland company in Dubai or Abu Dhabi: the DET and ADDED steps, documents, foreign ownership, premises and Ejari, and what the licence allows.
- [Mainland vs free zone: how to choose for your UAE company](https://economictimes.ae/company-setup/mainland-vs-free-zone/): Mainland or free zone for a UAE company: where each can sell, ownership, premises, customs, corporate tax and moving later, compared side by side.
- [How to renew a trade licence in Dubai and the UAE](https://economictimes.ae/company-setup/trade-licence-renewal/): How to renew a trade licence in Dubai, Abu Dhabi and the free zones: the channels, what the renewal fee depends on, and what an expired licence blocks.
- [Company legal forms in the UAE: LLC, sole establishment, branch and more](https://economictimes.ae/company-setup/company-legal-forms/): UAE business legal forms compared: LLC, one-person company, sole establishment, civil company, partnerships, joint stock companies, branches and offshore.
- [What a UAE trade licence costs, and what changes the price](https://economictimes.ae/company-setup/trade-licence-cost/): What a UAE trade licence costs: the fee components on the mainland and in free zones, the official fees Dubai publishes, and how to get an exact quote.
- [Trade licence types in the UAE: commercial, professional, industrial and e-commerce](https://economictimes.ae/company-setup/trade-licence-types/): What a UAE trade licence is, the licence types in Dubai and Abu Dhabi, e-commerce licences such as eTrader, business activity lists and trade name rules.

## Corporate tax

- [Corporate tax in the UAE](https://economictimes.ae/corporate-tax/): How UAE corporate tax works: who pays and at what rate, registering with the FTA, small business relief, free zone rules, tax periods, returns and penalties.
- [Corporate tax in free zones: the qualifying free zone person rules](https://economictimes.ae/corporate-tax/free-zone-corporate-tax/): When a UAE free zone company pays 0% corporate tax: qualifying free zone person conditions, qualifying and excluded activities, de minimis and losing status.
- [How to register for corporate tax in the UAE](https://economictimes.ae/corporate-tax/corporate-tax-registration/): Who must register for UAE corporate tax, freelancers over AED 1 million included: the deadlines, EmaraTax steps, documents and the AED 10,000 late penalty.
- [Small business relief: who qualifies for UAE corporate tax relief and how to claim it](https://economictimes.ae/corporate-tax/small-business-relief/): UAE small business relief explained: the AED 3 million revenue test, the extension to tax periods ending by 31 December 2029, who is excluded and how to elect.
- [Corporate tax penalties in the UAE: registration, filing and payment](https://economictimes.ae/corporate-tax/corporate-tax-penalties/): The UAE corporate tax penalty table: AED 10,000 for late registration, AED 500 a month for a late return, 14% a year on unpaid tax, disclosures and waivers.
- [UAE corporate tax rate: who pays 9% and who pays 0%](https://economictimes.ae/corporate-tax/corporate-tax-rate/): Does the UAE have corporate tax? Yes: 0% up to AED 375,000 of taxable income and 9% above, 15% for large groups, who is exempt and a worked example.
- [Corporate tax return in the UAE: deadlines and how to file](https://economictimes.ae/corporate-tax/corporate-tax-return/): When the UAE corporate tax return is due (nine months after the tax period ends), what it contains, financial statements, and how to file and pay on EmaraTax.
- [How to get a UAE tax residency certificate](https://economictimes.ae/corporate-tax/tax-residency-certificate/): How to get a UAE tax residency certificate from the FTA: the 183-day and 90-day tests, company rules, documents, the AED 50 plus AED 500 to 1,750 fee, timing.

## VAT and excise

- [VAT and excise tax in the UAE](https://economictimes.ae/vat/): How VAT and excise tax work in the UAE: rates, zero-rated and exempt supplies, registration, tax invoices, returns, refunds and the e-invoicing roll-out.
- [Reverse charge under UAE VAT: when it applies and how to account for it](https://economictimes.ae/vat/reverse-charge-mechanism/): When the UAE VAT reverse charge applies: imports of goods and services, oil and gas, precious metals, electronics and metal scrap, with a worked example.
- [Tax invoice requirements in the UAE: what a valid VAT invoice must show](https://economictimes.ae/vat/tax-invoice-requirements/): What a valid UAE tax invoice must show, when a simplified invoice is allowed, the 14-day rule, credit notes, foreign currency, penalties and e-invoicing.
- [UAE e-invoicing: who must comply and the 2026-2027 deadlines](https://economictimes.ae/vat/e-invoicing/): How UAE e-invoicing works: who is in scope, the 2026 and 2027 deadlines to appoint a provider and go live, excluded transactions and October 2026 changes.
- [UAE VAT rates: 5%, zero-rated and exempt supplies explained](https://economictimes.ae/vat/vat-rates-zero-rated-exempt/): How UAE VAT works: the 5% standard rate, which supplies are zero-rated or exempt, VAT on rent and in free zones, and why the difference matters for input VAT.
- [VAT refunds for tourists in the UAE: how the scheme works](https://economictimes.ae/vat/vat-refund-for-tourists/): How tourists claim back UAE VAT: who qualifies, the AED 250 minimum, the 13% deduction, 90-day validation, cash limits and how retailers join the scheme.
- [VAT registration in the UAE: thresholds and how to register](https://economictimes.ae/vat/vat-registration/): When UAE VAT registration is mandatory (AED 375,000) or voluntary (AED 187,500), how the 12-month and 30-day tests work, and how to register and deregister.
- [How to file a VAT return in the UAE: periods, deadlines and payment](https://economictimes.ae/vat/vat-return-filing/): How to file a UAE VAT return: tax periods, the 28-day deadline to file and pay, the main boxes, claiming excess input VAT and late filing penalties.

## Employment and payroll

- [Employment and payroll in the UAE](https://economictimes.ae/employment/): UAE private-sector employment rules in plain English: contracts, working hours and overtime, leave, WPS, end-of-service gratuity, ILOE and Emiratisation.
- [Leave in the UAE private sector: annual, sick, maternity and other leave](https://economictimes.ae/employment/leave-entitlements/): How many days of annual leave UAE private-sector staff get, how leave is paid, and the rules for sick, maternity, parental, bereavement and study leave.
- [Emiratisation rules for private companies: targets and contributions](https://economictimes.ae/employment/emiratisation-rules/): Which UAE private companies have Emiratisation targets, the 2% a year rule for 50+ staff, the 20 to 49 staff rule, contributions, Nafis and Emirati pay.
- [End-of-service gratuity in the UAE: how it is worked out](https://economictimes.ae/employment/end-of-service-gratuity/): How UAE end-of-service gratuity works for private-sector staff: who qualifies, 21 and 30 days of basic wage a year, the 2-year cap and examples in AED.
- [ILOE unemployment insurance: who must subscribe and what it pays](https://economictimes.ae/employment/iloe-unemployment-insurance/): Who must join the UAE's ILOE unemployment insurance, the AED 5 and AED 10 monthly premiums, the 60% benefit for 3 months, how to claim and the AED 400 fines.
- [Working hours and overtime pay under UAE labour law](https://economictimes.ae/employment/overtime-and-working-hours/): UAE private-sector working hours (8 a day, 48 a week), overtime limits and pay at 25% or 50% extra, rest-day and holiday work, Ramadan hours, with examples.
- [Probation period rules in the UAE](https://economictimes.ae/employment/probation-period/): How long probation can last in the UAE private sector, the notice each side must give, moving to another employer, the 1-year permit bar and leave on probation.
- [Resignation and termination under UAE labour law: notice and final pay](https://economictimes.ae/employment/resignation-and-termination/): How a UAE employment contract can end: notice of 30 to 90 days, resigning, dismissal without notice, arbitrary dismissal and final pay within 14 days.
- [Wage Protection System (WPS): what UAE employers must do](https://economictimes.ae/employment/wage-protection-system/): How the UAE Wage Protection System works: which employers must pay salaries through it, the due date and 85% rule, exclusions and MOHRE's steps on late pay.

## Business banking and finance

- [Business banking and finance in the UAE](https://economictimes.ae/business-banking/): How to open and run a business bank account in the UAE: the documents banks ask for, fees and minimum balances, digital banks and SME finance options.
- [Digital business banking in the UAE: how online-only accounts work](https://economictimes.ae/business-banking/digital-business-banking/): How online-only business accounts work in the UAE: digital banks vs apps on a partner bank, the CBUAE register, onboarding and what to compare.
- [How to open a business bank account in the UAE](https://economictimes.ae/business-banking/open-business-bank-account/): Opening a company bank account in the UAE: who can apply, the documents banks ask for, KYC checks, the 3-day rule for low-risk SMEs and refusals.
- [Business accounts with no minimum balance: how UAE bank fees work](https://economictimes.ae/business-banking/business-account-minimum-balance/): How minimum balance rules and fees work on UAE business accounts: average balances, fall-below fees, other charges, fee schedules and how to compare.
- [Can a non-resident open a business bank account in the UAE?](https://economictimes.ae/business-banking/non-resident-business-account/): Can a non-resident open a UAE business bank account? What banks ask when owners live abroad, the residence visa and Emirates ID question, attestation.
- [SME finance in the UAE: loans, trade finance and government programmes](https://economictimes.ae/business-banking/sme-finance/): How UAE SMEs raise finance: term loans, overdrafts, trade and invoice finance, what lenders check, and government support from EDB, Khalifa Fund and ECI.

## Trade and customs

- [Trade and customs in the UAE](https://economictimes.ae/trade/): How importing and exporting work in the UAE: customs registration and clearance, duty rates and exemptions, GCC rules, CEPA deals and certificates of origin.
- [Certificates of origin in the UAE: when you need one and how to apply](https://economictimes.ae/trade/certificate-of-origin/): Certificates of origin in the UAE: preferential vs non-preferential, who issues each (the Ministry or a chamber), documents, fees and the online steps.
- [Exporting and re-exporting goods from the UAE](https://economictimes.ae/trade/export-and-re-export/): Exporting and re-exporting from the UAE: licence and customs code, export declarations, duty refunds on re-export, free zone goods and VAT zero-rating.
- [How to import goods into the UAE: licence, customs code and clearance](https://economictimes.ae/trade/import-goods/): How importing into the UAE works: the licence and customs code you need, declarations and documents, restricted goods, duty and import VAT, and clearance steps.
- [UAE CEPA trade agreements: partners and what they change](https://economictimes.ae/trade/cepa-trade-agreements/): The UAE CEPA trade agreements in force and their dates, from India in 2022 to Korea and Ukraine in 2026, what they change and how a business claims them.
- [UAE customs duty: rates, exemptions and how it is calculated](https://economictimes.ae/trade/customs-duty/): UAE customs duty explained: the 5% GCC tariff on CIF value, 50% on alcohol and 100% on tobacco, exemptions, HS codes and a worked example with import VAT.

## Investing and residency

- [Investing and residency in the UAE](https://economictimes.ae/investing/): Investor routes into the UAE explained: golden and green visas, buying property as a foreigner, investing on ADX and DFM, and government bonds and sukuk.
- [Buying property in the UAE as a foreigner: freehold areas and rules](https://economictimes.ae/investing/buy-property-as-a-foreigner/): Where foreigners can own property in the UAE: Dubai freehold areas, Abu Dhabi investment areas, Sharjah usufruct, ownership types, transfer steps and DLD fees.
- [How to invest in the UAE stock market: DFM, ADX and your investor number](https://economictimes.ae/investing/invest-in-uae-stock-market/): How to buy shares on the DFM and ADX: getting an investor number, choosing a licensed broker, trading hours, T+2 settlement, rules for non-residents and tax.
- [UAE golden visa: categories and requirements for investors and professionals](https://economictimes.ae/investing/golden-visa-requirements/): The UAE golden visa explained: ICP categories, the AED 2 million investor and property routes, salary, student and talent rules, family and how to apply.
- [Investor visas and the green visa in the UAE: who qualifies](https://economictimes.ae/investing/investor-and-green-visa/): The UAE green visa and investor residence compared: the 5-year green visa for skilled workers, freelancers and investors, and the AED 1 million investor rule.
- [UAE treasury bonds and sukuk: how individuals can invest](https://economictimes.ae/investing/treasury-bonds-and-sukuk/): How UAE treasury bonds and T-Sukuk work: auctions and primary dealers, Retail T-Sukuk from AED 1,000, fractional sukuk from AED 4,000, yields, fees and tax.

## UAE economy

- [How the UAE economy works](https://economictimes.ae/economy/): How the UAE economy is measured and run: GDP and non-oil growth, inflation, the dirham peg to the US dollar, central bank interest rates and the federal budget.
- [Why the UAE dirham is pegged to the US dollar at 3.6725](https://economictimes.ae/economy/aed-usd-peg/): Why the dirham is pegged to the US dollar at 3.6725: how the Central Bank keeps the peg, and what it means for interest rates, prices, trade and conversions.
- [Oil and non-oil: how much of the UAE economy is oil](https://economictimes.ae/economy/oil-and-non-oil-economy/): How much of the UAE economy is oil: the non-oil share of GDP, oil output and capacity, the 2026 production drop and rebound, leaving OPEC, and diversification.
- [UAE interest rates: the CBUAE base rate and why it follows the Fed](https://economictimes.ae/economy/uae-interest-rates/): The CBUAE base rate explained: the current rate, why it follows the US Fed, recent changes, EIBOR and DONIA, and what moves mean for borrowers and savers.
- [UAE GDP: size, growth and how the economy is doing](https://economictimes.ae/economy/uae-gdp/): UAE GDP from official data: AED 961.9 billion of real output in H1 2026, growth by quarter and year, sector drivers, Abu Dhabi, Dubai and CBUAE forecasts.
- [UAE inflation: how prices are measured and the latest rate](https://economictimes.ae/economy/uae-inflation/): UAE inflation explained: the consumer price index, annual rates for 2023 to 2025, Dubai and Abu Dhabi CPI, what drove 2026 prices and the Central Bank forecast.

## Calculators

- [All calculators](https://economictimes.ae/calculators/): Every calculator, grouped by topic.
- [Corporate tax calculator](https://economictimes.ae/calculators/corporate-tax-calculator/): The corporate tax due on the taxable income of a tax period, with the zero-rate band, the free zone split and the effective rate shown.
- [Small business relief checker](https://economictimes.ae/calculators/small-business-relief-checker/): Whether a business can elect small business relief for a tax period, and the reason if it cannot.
- [Corporate tax return due date](https://economictimes.ae/calculators/corporate-tax-return-due-date/): The filing and payment deadline for a tax period, and how many days are left.
- [Free zone de minimis test](https://economictimes.ae/calculators/free-zone-de-minimis-calculator/): Whether a qualifying free zone person stays within the limit on non-qualifying revenue, and the headroom left.
- [Late tax payment penalty calculator](https://economictimes.ae/calculators/tax-late-payment-penalty-calculator/): The penalty on corporate tax, VAT or excise tax paid late, month by month.
- [VAT calculator](https://economictimes.ae/calculators/vat-calculator/): Adds VAT to a net price or takes it out of a VAT-inclusive price.
- [VAT registration checker](https://economictimes.ae/calculators/vat-registration-threshold-checker/): Whether registering for VAT is mandatory, voluntary or not yet needed, and the deadline to apply.
- [Excise tax calculator](https://economictimes.ae/calculators/excise-tax-calculator/): The excise tax on tobacco, energy drinks, vaping products and sweetened drinks.
- [Customs duty calculator](https://economictimes.ae/calculators/customs-duty-calculator/): Customs duty and import VAT on a shipment, from the cost, insurance and freight value.
- [USD to AED converter](https://economictimes.ae/calculators/usd-to-aed-converter/): Converts US dollars to dirhams and back at the official pegged rate.
- [Gratuity calculator](https://economictimes.ae/calculators/gratuity-calculator/): End-of-service gratuity for a private-sector employee, with every step of the calculation shown.
- [Overtime pay calculator](https://economictimes.ae/calculators/overtime-calculator/): Pay for overtime, night work and rest-day work under the labour law.
- [Leave salary calculator](https://economictimes.ae/calculators/leave-salary-calculator/): Annual leave days built up and the pay due for them.
- [ILOE insurance calculator](https://economictimes.ae/calculators/iloe-insurance-calculator/): The unemployment insurance category, premium and monthly benefit for a salary.
- [Golden visa eligibility checker](https://economictimes.ae/calculators/golden-visa-eligibility-checker/): Which golden visa categories may fit an investor, entrepreneur or professional, and what to confirm with ICP.

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