Free Zone vs Mainland: Tax Advantages Explained (2025 Update)
When setting up a business in the UAE, one of the most important decisions is whether to establish in a Free Zone or on the Mainland. This choice impacts not
When setting up a business in the UAE, one of the most important decisions is whether to establish in a Free Zone or on the Mainland. This choice impacts not
The UAE is one of the world’s most attractive destinations for entrepreneurs, offering 100% foreign ownership, world-class free zones, and a competitive tax regime. But with opportunity comes responsibility —
Where a UAE national owns or acquires land in the UAE on which he builds or commissions the construction of his own residence, he may make a claim to THE
Art. 53 of the Regulations specifies that input tax is blocked from recovery from THE AUTHORITY in relation to: Entertainment expenses Input tax is not recoverable if it is incurred
The Regulations prescribe that a simplified tax invoice may be issued where the recipient of goods or services is not registered or where the recipient of goods or services is
The tax point rules are outlined in accordance with Art. 23 of the Agreement, as set out in the main chapter, notes with additional clarification below in relation to goods
The Agreement requires tax UAE invoices to be issued in relation to the supply of taxable goods or services, including a deemed supply, and in cases where there is either
Deemed supplies can be goods and services and are subject to VAT UAE. The VAT Law in Art. 11 considers a supply to be a deemed supply and subject to
In commercial transactions, a person may incur expenses and then recover these expenses from another party. The VAT UAE treatment of the amount recovered depends on whether the recovery is
Residential Real Estate The sale or lease of residential buildings is exempt in Art. 43 of the Regulations as per the dispositions of Art. 46 (2) of the VAT Law. A residential building