Home Services Federal Tax Authority (FTA) in the UAE: Key Functions & Taxes

Federal Tax Authority of the UAE (FTA)

The Federal Tax Authority (FTA) is the sole government body authorized to administer taxes in the UAE. Since 2017, the FTA has overseen excise tax, since 2018 the VAT system, and since 2023 corporate tax. The FTA registers taxpayers, assigns TRNs, accepts declarations, processes refunds, and imposes penalties.


Main Functions of the FTA

  • Registration and assignment of TRN (Tax Registration Number).
  • Acceptance and processing of VAT and Corporate Tax declarations.
  • Calculation and imposition of penalties for late reporting.
  • Support for the e-services system (eservices.tax.gov.ae).
  • Issuance of tax certificates and documents (residency, VAT exemption, etc.).
  • Conducting tax audits and inspections.
  • VAT refunds for tourists, exporters, and companies in Free Zones.
  • Support for international fiscal transparency standards (CRS, FATCA).

Taxes Controlled by the FTA

Type of TaxIntroductionRateWho is Obliged
VAT (Value Added Tax)20185%Companies with a turnover of 375,000 AED per year (mandatory)
Excise Tax201750%–100%Manufacturers/importers of tobacco, beverages, energy drinks
Corporate Tax20239% (on profits above 375,000 AED)All legal entities in mainland and Free Zones (with exceptions)

Need FTA Support?

MIRAD handles registration, declarations, tax planning, and protects your interests before the Federal Tax Authority of the UAE.

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What MIRAD Does

  • Register companies with the FTA (VAT, Corporate Tax, Excise).
  • Prepare and submit tax declarations (quarterly and annually).
  • Calculate liabilities, losses, and exemptions.
  • Restore reporting, minimize penalties.
  • Obtain tax certificates and documents (TRC, VAT exemption).
  • Support tax audits and communication with the FTA.
  • Make changes to taxpayer accounts when founding data changes.
  • Deregister during liquidation or change of activity.
  • Issue Tax Residence Certificates for individuals and companies.
  • Consult on tax planning and international issues.
  • Set up internal accounting to meet FTA and IFRS requirements.

Why It Matters

✔️ Missing reporting deadlines leads to fines from 1,000 to 50,000+ AED.
✔️ The FTA cross-checks declaration data with bank and accounting reports.
✔️ MIRAD ensures transparency, legality, and accuracy of all your business's tax processes.


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