UAE TAX BY INDUSTRY

UAE Tax Guide for Professional Service Firms

UAE VAT, corporate tax and invoicing guidance for consultancies, agencies, technology and other service firms.

General information only. UAE tax outcomes depend on your facts and current legislation.

What professional services businesses should review

Service firms should document where services are supplied, when revenue is earned and whether related-party or owner transactions need additional support. Engagement letters and timesheets can be important tax records.

Corporate taxRegistration, taxable income, deductions, related parties and filing readiness.
VATRegistration, place of supply, tax invoices, input tax and return reconciliations.
RecordsContracts, invoices, ledgers and evidence that support each tax position.

Questions to ask TaxGPT

Should this UAE or overseas client invoice include VAT?Which staff and subcontractor costs are deductible?Do related-party transactions require transfer-pricing support?

UAE tax basics

UAE-resident businesses generally face mandatory VAT registration when taxable supplies and imports exceed AED 375,000, while voluntary registration may be available from AED 187,500. The standard corporate tax bands are 0% on taxable income up to AED 375,000 and 9% above that amount, subject to the law and special regimes.

Always verify deadlines, eligibility and exceptions with the Federal Tax Authority and the UAE Ministry of Finance.