Taxation Services in UAE

UAE Taxation Services 2026: Corporate Tax, VAT, ESR & Transfer Pricing

The UAE now operates one of the most active tax enforcement environments in the region. Since Corporate Tax came into force in June 2023, every UAE business — mainland and Free Zone — carries simultaneous obligations across multiple regimes: Corporate Tax, VAT, Transfer Pricing, and Economic Substance Regulations. Affinitas DMCC provides senior-led advisory and compliance services across the full spectrum of UAE taxation from a single team.

The UAE Tax Framework in 2026

UAE taxation is no longer a single obligation — it is a set of interlocking regimes that affect every entity differently depending on its legal form, activity, and cross-border relationships. The key regimes are:

• Corporate Tax (9% / 0% QFZP) — mandatory for all UAE juridical and natural persons in business since June 2023; Qualifying Free Zone Person status available under strict substance and income conditions
• VAT (5%) — in force since January 2018; FTA audit and penalty activity has intensified significantly since 2024; input tax recovery, voluntary disclosures, and disputes require formal advisory
• Transfer Pricing — FTA’s most actively audited area in 2026; disclosure forms and contemporaneous documentation are mandatory for businesses with related-party or connected-person transactions
• Economic Substance Regulations — nine Relevant Activities carry ongoing filing obligations; ESR substance is now directly linked to QFZP eligibility under Corporate Tax
• Excise Tax — applies to importers, manufacturers, warehouse keepers, and stockpilers of designated goods (tobacco, e-cigarettes, energy and carbonated drinks, sweetened beverages)
• Double Taxation Treaties — the UAE’s network of 140+ DTAs can reduce withholding tax to zero, but treaty benefits require documented economic substance and, in most cases, a UAE Tax Residency Certificate

UAE Tax Advisory & Compliance Services

Affinitas advises across all UAE tax regimes. Each service area below is handled by the same senior team — ensuring that your Corporate Tax, VAT, and Transfer Pricing positions are consistent with each other and with your overall corporate structure.

UAE Tax Advisory

Full-spectrum UAE tax advisory — Corporate Tax registration, return preparation, QFZP qualification analysis, FTA correspondence management, and proactive tax planning for businesses across all sectors and structures.

UAE VAT Advisory

UAE VAT registration, deregistration, return filing, input tax recovery analysis, voluntary disclosures, and FTA audit and dispute representation — across standard-rated, zero-rated, and exempt supply scenarios.

Transfer Pricing UAE

Transfer pricing documentation (Master File and Local File), intercompany agreement drafting and review, disclosure form preparation, benchmarking studies, and defence of related-party positions in FTA audits.

Economic Substance Regulations (ESR)

ESR notification and annual reporting, substance gap analysis, QFZP eligibility assessment, and alignment of your ESR position with your Corporate Tax and Free Zone status — including FTA audit defence where required.

International Tax & Double Tax Treaties

Treaty access analysis, UAE Tax Residency Certificate applications, AEOI / CRS compliance, cross-border structure review, and withholding tax optimisation for businesses with international shareholders or operations.

Excise Tax Registration & Compliance

Excise tax registration for importers, manufacturers, warehouse keepers, and stockpilers of designated goods — plus ongoing compliance, return filing, and FTA correspondence management.

UAE Private Foundations

Foundation establishment in RAKICC, ADGM, and DIFC for multi-generational wealth succession, asset protection, and family governance — including Corporate Tax positioning for foundation structures in the UAE.

Why Businesses Choose Affinitas for UAE Tax

• Single senior-led team — your Corporate Tax, VAT, and Transfer Pricing positions are managed and reviewed by the same people, ensuring they are consistent with one another
• FTA experience — direct engagement with the Federal Tax Authority across audits, voluntary disclosures, and reconsideration requests
• Cross-regime coordination — ESR substance analysis aligned with QFZP eligibility; TP documentation consistent with your CT return; VAT recovery claims reviewed alongside entity structure
• DMCC-based — registered in the same Free Zone as many of the businesses we advise; familiar with DMCC entity types, licensing structures, and reporting timelines

To discuss your UAE tax position, contact Affinitas DMCC.