
UAE Tax Portal
Official UAE tax forms and services, statutory filing deadlines and the latest Federal Tax Authority announcements — in one place, maintained by our tax team.
Official forms and filings
UAE tax filings are submitted electronically through EmaraTax. Each item below links to the official FTA service or guidance page — we never host copies of government forms.
Value Added Tax (VAT)
VAT registration, returns, amendments and refunds are all filed electronically through the FTA's EmaraTax platform.
VAT registration
Mandatory where taxable supplies and imports exceed AED 375,000; voluntary from AED 187,500 of taxable supplies or expenses.
VAT return (Form VAT 201)
The periodic VAT return submitted in EmaraTax for each tax period, reporting output tax, input tax and net payable or refundable VAT.
VAT refund request (Form VAT 311)
Application to recover an excess refundable VAT credit shown on your filed returns.
VAT voluntary disclosure (Form 211)
Used to correct an error or omission in a submitted VAT return, tax assessment or refund application.
Business visitor / non-resident VAT refund
Refund scheme for qualifying foreign businesses that incurred UAE VAT.
Corporate Tax
Corporate Tax registration and returns are filed in EmaraTax under Federal Decree-Law No. 47 of 2022.
Corporate Tax registration
Required for juridical persons and qualifying natural persons; a Corporate Tax Registration Number (TRN) is issued on approval.
Corporate Tax return
Filed within 9 months of the end of the relevant tax period, together with payment of any Corporate Tax due.
Small Business Relief election
Elective relief where revenue does not exceed AED 3,000,000; a simplified return must still be filed within the legal deadline.
Tax group formation
Application to form or amend a Corporate Tax group of qualifying UAE resident companies.
Corporate Tax legislation and decisions
Official decree-laws, cabinet decisions, ministerial decisions and public clarifications published by the FTA.
Excise Tax and other registrations
Excise, tax agent and clarification services are also delivered through the FTA's channels.
Excise Tax registration and returns
For importers, producers and stockpilers of excise goods, plus designated-zone reporting.
Private clarification request
Formal request for the FTA's view on the tax treatment of a specific transaction or arrangement.
All FTA e-services
Full directory of official services, service cards, fees and required documents.
Filing calendar and deadlines
Indicative UAE filing obligations. Your own tax periods are confirmed in EmaraTax and may differ — always check your registration details.
| Tax | Obligation | Frequency | Statutory deadline |
|---|---|---|---|
| VAT | VAT return and payment (VAT 201) | Monthly or quarterly, as assigned by the FTA | 28 days after the end of the tax period |
| VAT | Registration application | One-off | Within 30 days of becoming liable to register |
| Corporate Tax | Corporate Tax return and payment | Annual | 9 months after the end of the tax period |
| Corporate Tax | Registration application | One-off | By the deadline set in the FTA's registration timelines decision |
| Corporate Tax | Record retention | Ongoing | 7 years from the end of the tax period |
| Excise Tax | Excise Tax return and payment | Monthly | 15 days after the end of the tax period |
Common compliance risks
- Late registration for VAT or Corporate Tax.
- Late submission of a return, or late settlement of tax due.
- Incorrect returns not corrected through a voluntary disclosure.
- Failure to keep the records and documentation required by UAE tax law.
Live FTA news feed
Pulled directly from the Federal Tax Authority media centre and refreshed automatically.
Loading the latest FTA announcements…
Need this handled for you?
Our registered tax practitioners prepare and submit UAE VAT and Corporate Tax filings, manage EmaraTax correspondence and keep your deadlines under control.
Estimate your tax first
Use our UAE VAT and Corporate Tax calculators before you file.
Open the tax calculatorExpense Client Portal
Registered clients can sign in to view their saved tax estimates, filing status and messages from our team.
Open the client dashboardInformation on this page is provided for general guidance and is summarised from official UAE Federal Tax Authority sources. Deadlines and requirements depend on your registration details and tax periods as confirmed in EmaraTax. This page is not tax, legal or financial advice — please contact Expens Accounting before relying on it.
