UAE Tax & Residency 2026: How to Stay Fully Compliant

Understand UAE corporate tax, VAT registration, and tax residency rules for 2026. Learn how to apply for a TRC and maintain UK non-residency.

UAE Tax and Residency 2026 – The Complete Guide

As the UAE continues to align with global standards, every business owner must understand corporate tax, VAT, and residency compliance.

1. Corporate Tax Overview

• Applies to all UAE companies with profits over AED 375,000.

• 9% standard rate, 0% for Free Zone entities meeting qualifying criteria.

• Filing deadlines depend on your financial year-end (typically 9 months after year close).

2. VAT Registration & Compliance

• Compulsory at AED 375,000 in annual taxable turnover.

• Quarterly or monthly filing based on FTA allocation.

• Keep digital invoices, proof of exports, and supplier documentation.

3. Tax Residency Certificate (TRC)

Available once you’ve spent 183 days in the UAE. A TRC allows you to claim treaty benefits with countries like the UK, preventing double taxation.

4. UK Exit Planning – P85 & CF83

If relocating from the UK:

• File P85 to inform HMRC you’ve left.

• File CF83 to continue voluntary National Insurance contributions for pension entitlement.

5. Proving UAE Residency

Keep supporting documents ready:

• Emirates ID

• Tenancy or title deed

• Utility bills

• Entry/exit stampsThese help prove genuine UAE residency under HMRC’s Statutory Residence Test.

📩 Yahesa Consulting offers full UAE–UK cross-border tax planning, TRC applications, and corporate tax filing support.

Tags: uae corporate tax, vat uae, tax residency certificate, p85 form uk, cf83 ni contributions