Trained on comprehensive UAE tax legislation
For clearer answers, please specify whether your question relates to VAT, CT, or Excise.
Latest Summaries
Ministerial Decision No. 24 of 2026
Published: Mar 2026This Ministerial Decision sets out the rules for applying the UAE R&D Tax Credit under the Corporate Tax regime. It establishes a tiered credit system based on qualifying R&D expenditure and the number of R&D staff, with higher rates available as investment and staffing increase. To qualify, activities must meet strict criteria such as being innovative, uncertain, and systematically conducted within the UAE, and require pre-approval from the relevant authority. The decision defines eligible costs, including staff, consumables, and subcontracting expenses, and outlines how credits can be used, carried forward, or transferred within group structures. It also includes detailed compliance requirements, documentation obligations, and clawback rules where conditions are not met. Anti-abuse provisions prevent artificial arrangements to increase benefits, and the rules apply to tax periods starting on or after 1 January 2026.
VAT Refund Scheme for UAE Nationals Building New Residences
Published: Apr 2026This VAT Guide explains the refund scheme for UAE nationals building new residences in the UAE. It sets out who is eligible, which construction-related expenses qualify for a VAT refund, how and when applications must be submitted, and what documents are required. The guide makes clear that the refund applies only to new residences built for personal or family use, and excludes non-qualifying costs such as furniture, appliances, landscaping, and pools. It also outlines the review process, common mistakes, and cases where refunded VAT may need to be repaid.
Natural Losses in Excise Goods (EXTP014)
Published: Apr 2026This clarification explains the treatment of natural shortages in excise goods within UAE designated zones. While shortages are generally treated as taxable releases, an exception applies where the loss is due to the natural characteristics of the goods and is beyond the taxpayer’s control. To qualify, businesses must obtain an approved report confirming acceptable loss percentages, declare the shortage through EmaraTax, and maintain supporting documentation. Any shortage exceeding approved limits or resulting from non-natural causes is treated as a taxable event. The clarification also covers reporting procedures, audit requirements, and rules on report validity and renewal.