Short answer
UAE businesses typically deal with Corporate Tax, VAT, economic-substance style record-keeping, registers, AML obligations for certain sectors, and WPS payroll. Not every obligation applies to every company.
Obligations map
| Obligation | Applies to | Authority |
|---|---|---|
| Corporate Tax | Most businesses, including many free zone companies | FTA |
| VAT | Businesses above the registration threshold, or voluntary registrants | FTA |
| UBO register | Most companies | Licensing registrar |
| AML / goAML | Financial institutions and DNFBPs | Supervisory authority / FIU |
| WPS | Many employers | MOHRE / free zone |
A note on figures
Tax rules, rates and thresholds can change. Figures shown are taken from official FTA publications at the review date — always confirm current rules on tax.gov.ae or with a registered tax agent.
Key takeaways
- Register for Corporate Tax even if you expect no profit.
- Check whether your sector is a DNFBP.
Related guides
IBS services
Related glossary terms
Last reviewed: 25 September 2026
Official sources:
General educational content — not legal or tax advice. IBS is not affiliated with any government entity. Always confirm current requirements with the official authority.