UAE TAX BY INDUSTRY

UAE Tax Guide for Trading and Manufacturing

UAE tax guidance for importers, exporters, distributors, manufacturers and wholesale businesses.

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

What trading & manufacturing businesses should review

Trading and manufacturing businesses need a clear link between customs documents, inventory, tax invoices and the general ledger. Incoterms, ownership transfers and goods movements can affect the analysis.

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

How should import VAT and customs records be reconciled?When can an export be zero-rated?How are inventory and manufacturing costs treated for corporate tax?

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.