UAE business answers
76 instant answers across 14 topics — every figure linked to its official source. Ask anything in the search engine.
Formation
Business activities
Do some activities need approvals from other authorities?Yes — certain activities need special approval firstHow do you add or change activities on a licence?Amend the licence (base fee AED 500)What are the main UAE licence types?Six: industrial, commercial, professional, tourism, agricultural, occupationalCan one licence hold multiple activities?Yes — a business can have more than one activityHow many business activities exist in the UAE?More than 2,000Can a business do activities not on its licence?No — only listed activities are permitted
Licensing
Does acquiring control of an ADGM-regulated firm need FSRA approval?Yes — prior FSRA approval is requiredWho is a controller of an ADGM authorised firm?Anyone with significant influence via shares or voting rightsCan I buy an ADGM financial services licence?No — you acquire the licensed entity, with FSRA approvalDoes acquiring control of a DIFC/DFSA firm need DFSA approval?Yes — under the DFSA controllers regimeCan a UAE trade licence be transferred on its own?No — it is tied to the entity; ownership changes via amendment
Corporate Tax
When did UAE corporate tax start?FYs on/after 1 June 2023Penalty for late corporate tax registration?AED 10,000What is the UAE corporate tax rate?9%What income is taxed at 0% corporate tax?AED 375,000What is the UAE minimum top-up tax (DMTT)?15%Who does the UAE DMTT apply to?MNEs with €750M+ revenueCorporate tax rate for free zone businesses?0% on Qualifying IncomeSmall Business Relief revenue cap?AED 3,000,000When does Small Business Relief end?Periods ending ≤ 31 Dec 2026
Tax filing
When is the Corporate Tax return due?Within 9 months of the tax-period endWhat is the Corporate Tax period?The financial year (generally 12 months)Who must register for Corporate Tax?All taxable personsWhere do UAE businesses register and file taxes?The EmaraTax portalHow often is VAT filed and when is it due?Quarterly or monthly, within 28 days of period end
VAT
Excise
Accounting
Banking
How do you open a bank account in the UAE?At a branch or via the bank’s website/appHow are complaints about banks handled in the UAE?Through Sanadak, the CBUAE ombudsmanDo UAE banks check KYC and source of funds?Yes — customer due diligence is mandatoryIs there a cooling-off period for banking products?Yes — generally 5 complete business daysWhat documents to open a business bank account?Trade licence, MOA + shareholder/manager passports & signaturesIs an Emirates ID required to open a bank account?YesWhat documents to open a personal bank account?Emirates ID, passport, visa + salary letter/NOC
E-invoicing
What does an Accredited Service Provider do?Validates, converts, transmits e-invoices + reports to FTAWhat is the UAE e-invoicing initiative?National e-invoicing programme led by MoFWhat model does UAE e-invoicing use?Decentralised 5-corner (DCTCE) on OpenPeppolWhen does UAE e-invoicing go live?Phased: pilot 1 Jul 2026; large firms live 1 Jan 2027Which transactions need e-invoicing?B2B and B2G transactions
Visas
How do I sponsor a domestic worker?MoHRE standard contract + valid licence & medical fitnessWhat salary do I need to sponsor my family?AED 4,000 (or AED 3,000 + accommodation)What is a UAE freelance permit and who issues it?A MoHRE work permit for self-employed peopleHow long is the UAE Golden Visa valid?5 or 10 years, renewableWho qualifies for the UAE Golden Visa?Investors, entrepreneurs, top talent, students, humanitarian pioneersHow does an entrepreneur qualify for the Golden Visa?Innovative project + letter from an incubator/authorityMinimum investment for a Golden Visa?AED 2 millionWho is the Green Visa for?Skilled workers, freelancers/self-employed, and investors/partnersHow long is the UAE Green Visa valid?5 years, self-sponsoredMinimum salary for a Green Visa (skilled)?AED 15,000/monthDo I need a medical test and Emirates ID for residency?Yes — medical fitness (18+) and an Emirates IDHow long is a UAE residence visa valid?1, 2 or 3 years (sponsored)How does the UAE work residence visa work?Employer sponsors; standard visa valid 2 years
Employment
How many annual leave days in the UAE?30 days/yearHow is UAE end-of-service gratuity calculated?21 days/yr, then 30 days/yrStandard maximum working hours in the UAE?8/day or 48/weekNotice period to end UAE employment?30 to 90 daysMaximum probation period in the UAE?6 monthsIs the Wage Protection System (WPS) mandatory?Yes, mandatory
Intellectual property
Compliance
How do you close or deregister a UAE company?Liquidate, clear debts, then cancel the licenceWhat is the status of UAE Economic Substance Regulations (ESR)?Cancelled for financial years ending after 31 Dec 2022Must UAE companies keep a register of beneficial owners?Yes — Cabinet Decision No. 109 of 2023