UAE corporate tax in SAP has become a big finance-systems project, because the 9% tax is calculated on profit, and that profit comes straight out of your SAP ledgers. So if your SAP general ledger mixes client entertainment with staff parties, or free zone income with mainland income, your tax return can go wrong before anyone opens EmaraTax. In this guide, we explain the rules in plain words, show exactly what companies are changing inside SAP, and give you free tools to estimate your tax and your filing deadline.
UAE corporate tax and SAP: the quick answer
First, UAE corporate tax comes from Federal Decree-Law No 47 of 2022, and it applies to financial years starting on or after 1 June 2023. It charges 0% on taxable income up to AED 375,000 and 9% above that, while large multinational groups also face a 15% domestic minimum top-up tax from 1 January 2025. Also, every return and payment is due within nine months of the year end. Because taxable income starts from accounting profit, companies running SAP are reconfiguring five things: their chart of accounts (to separate non-deductible costs), profit centres (to split free zone income), trading partners (for related-party pricing), tax provisioning, and Pillar Two data. In short, if SAP holds clean, tax-tagged data, the corporate tax return becomes a report rather than a spreadsheet battle.
Sources: UAE Government portal, Federal Tax Authority, PwC Middle East and Gulf News. Also, full links are at the end.
So if your financial year ends on 31 December, your corporate tax return and payment are due by 30 September of the following year.
Key takeaways
- First of all, corporate tax is a tax on profit, while VAT is a tax on transactions, so your SAP VAT codes alone can’t produce a corporate tax return.
- Only 50% of client entertainment is deductible, and fines are not deductible at all, so SAP needs separate GL accounts for them.
- Qualifying free zone income is taxed at 0%, but only if you can prove it, which usually means separate profit centres in SAP.
- Also, related-party deals above AED 40 million need a disclosure form, so the trading partner field in SAP suddenly matters.
- Small Business Relief for revenue up to AED 3 million now runs until 31 December 2029.
- Therefore, the fastest wins come from clean master data and a tax-sensitive chart of accounts, not from new software.
What is UAE corporate tax, and why does SAP matter?
First, imagine a juice shop in Dubai. Every day, it sells juice, buys fruit, pays rent and pays staff. At the end of the year, the owner counts what’s left after all the costs, and that’s the profit. Now the government says: “Keep the first AED 375,000 of that profit tax-free, and then give us 9% of the rest.” That, in one sentence, is UAE corporate tax.
However, there’s a catch. Not every cost counts. For example, if the owner takes a big client out for dinner, only half that bill reduces the profit for tax. Also, a parking fine doesn’t reduce it at all. So before the 9% is worked out, someone has to go through the costs and “add back” the ones the law doesn’t allow.
For a large company, however, those costs sit inside SAP, across thousands of GL accounts, cost centres and company codes. As a result, the corporate tax return is only as good as the SAP data behind it. That’s why finance teams across the Emirates are now reconfiguring SAP, so that the system itself knows which costs are deductible, which income is exempt and which deals are with related parties.
The UAE corporate tax timeline for SAP teams, step by step
Sources: UAE Government portal, FTA, KPMG, PwC, Baker Tilly and the UAE Ministry of Finance. Also, full links are at the end.
UAE corporate tax numbers every SAP finance team needs
So here is the whole rulebook in two short tables. In fact, almost every row below needs a matching field, account or report somewhere in SAP.
Rates and reliefs
| Rule | Figure | Why SAP cares |
|---|---|---|
| Standard rate | 0% up to AED 375,000, then 9% | So the tax provision must use two bands, not one flat rate |
| Small Business Relief | Revenue up to AED 3 million, for periods ending by 31 Dec 2029 | So revenue must be tracked per legal entity and per year |
| Qualifying Free Zone Person | 0% on qualifying income, but 9% on the rest | Therefore income must be split by activity, often with profit centres |
| Domestic Minimum Top-up Tax | 15%, but only for groups with EUR 750 million+ revenue | Needs Pillar Two data, such as payroll and tangible assets by country |
Deduction, transfer pricing and compliance limits for UAE corporate tax in SAP
| Rule | Figure | Why SAP cares |
|---|---|---|
| Client entertainment | Only 50% deductible | So client and staff entertainment need separate GL accounts |
| Fines, penalties, bribes | Not deductible | Also needs its own GL accounts for easy add-back |
| Net interest | Deductible up to the higher of 30% of adjusted EBITDA or AED 12 million | Therefore interest income and expense must be clearly mapped |
| Transfer pricing disclosure | Only when related-party deals pass AED 40 million | Hence the trading partner field must be filled on every intercompany posting |
| Master File and Local File | Own revenue of AED 200 million, or group revenue of AED 3.15 billion | So group structure and intercompany data must be reportable |
| Audited financial statements | Revenue above AED 50 million, as well as all QFZPs and tax groups | Therefore the year-end close and audit trail must be solid |
| Record keeping | 7 years | So archiving and data retention settings must match |
| Filing and payment | Within 9 months of the year end | Also, the close calendar must leave time for tax adjustments |
Sources: UAE Corporate Tax Law, Ministerial Decisions 73 of 2023, 84 of 2025 and 131 of 2026, Cabinet Decision 142 of 2024, and guidance summarised by KPMG, PwC, Baker Tilly and UAE tax advisers. However, always confirm current rules on tax.gov.ae.
Why your SAP VAT setup is not enough for UAE corporate tax
Many UAE companies spent 2018 building VAT into SAP, so they assume corporate tax is “just another tax code”. Unfortunately, it isn’t. VAT is worked out on each invoice, while corporate tax is worked out once, on the year’s profit. So the two taxes need very different things from SAP.
| Point | VAT in SAP | Corporate tax in SAP |
|---|---|---|
| What is taxed | Each sale and purchase | The year’s profit, after adjustments |
| Where it’s calculated | Tax codes on every document | Instead, from GL balances at period end |
| Key SAP objects | Tax codes and tax procedure, as well as customer and vendor TRNs | GL accounts and profit centres, as well as trading partners |
| How often | Usually quarterly returns | One return a year, as well as tax provisions each quarter |
| Typical errors | Usually a wrong tax code on an invoice | Mixed GL accounts, so add-backs are missed |
| Rate | 5% | 0% or 9%, while large groups face a 15% top-up |
In other words, VAT lives in your documents, while corporate tax lives in your ledger. Also, from 2027, e-invoicing will join both worlds, because structured invoice data will flow to the FTA. So you can read more in our guide to SAP for UAE VAT and e-invoicing 2026.
What companies are reconfiguring in SAP for UAE corporate tax
So what are finance teams actually changing? In practice, the same eight areas come up again and again, so here they are, in order of how often they cause trouble.
Separate GL accounts for client versus staff entertainment, fines, donations to approved and non-approved bodies, and exempt income, so each add-back becomes one balance.
Tag qualifying and non-qualifying free zone activities with their own profit centres, so the split comes straight from SAP.
Make the trading partner field mandatory on intercompany postings, so transfer pricing totals are one report away.
Group all interest, Islamic profit and finance fees in clear GL ranges, since the law defines “interest” widely.
Also add GL accounts and postings for current tax, deferred tax assets and liabilities, and quarterly provisions.
Map company codes to legal entities, tax registration numbers and any tax group, so consolidation works cleanly.
Keep asset data clean and review special rules, such as investment property held at fair value under Ministerial Decision 173 of 2025.
Capture payroll, tangible assets and covered taxes by country, because the 15% calculation needs far more data than a normal return.
Which SAP modules each UAE corporate tax change touches
| SAP area | Corporate tax job | Common SAP objects |
|---|---|---|
| SAP FI (Financial Accounting) | GL design and add-back accounts, as well as tax provisions | GL master data (FS00), as well as financial statement versions |
| SAP CO (Controlling) | Profit centres for free zone splits, as well as segment reporting | Profit centre master (KE51), then derivation rules or substitutions (OBBH) |
| SAP FI-AA (Asset Accounting) | Depreciation and special asset rules | Asset classes, depreciation areas |
| SAP SD and MM | Revenue and cost data, especially by activity and counterparty | Customer and supplier master data, as well as trading partner fields |
| SAP Group Reporting | Tax groups and intercompany eliminations | Consolidation units, intercompany matching |
| SAP Profitability and Performance Management | Pillar Two calculations, but only for large groups | Calculation models, usually together with an adviser’s content |
A general guide, since the right objects depend on your SAP release, your landscape and your adviser’s design.
From SAP profit to UAE corporate tax: the book-to-tax walk
Tax people call this the “book-to-tax” walk, which simply means the steps from accounting profit to taxable income. So here it is as a picture first.
A worked example in AED
For example, let’s take a Dubai trading company that’s a normal mainland taxpayer. Its SAP accounts show a profit of AED 4,000,000. Now watch what happens.
| Step | Item | AED |
|---|---|---|
| Start | Accounting profit from SAP | 4,000,000 |
| Add back | Half of client entertainment of 200,000 | +100,000 |
| Add back | Traffic and regulatory fines | +20,000 |
| Add back | Donation to a body that is not an approved public benefit entity | +30,000 |
| Take off | Exempt dividend, since it comes from a qualifying shareholding | -150,000 |
| Result | Taxable income | 4,000,000 |
| Tax | First 375,000 at 0% | 0 |
| Tax | Remaining 3,625,000 at 9% | 326,250 |
| Payable | Corporate tax due | 326,250 |
A simplified illustration. Real returns can include more adjustments, such as interest limits, transfer pricing and losses.
Notice something important. Here, the adjustments happened to cancel out, but finding them took four separate SAP balances. So if entertainment, fines and donations all sat in one “general expenses” account, somebody would have to open thousands of line items by hand. So that’s exactly why companies are splitting their GL accounts now.
UAE corporate tax calculator: try the book-to-tax walk yourself
Now it’s your turn. First, type in your own figures from SAP, and the calculator will walk through the same steps as the example above. It also flags when Small Business Relief, audited accounts or transfer pricing files might apply.
This is only a planning estimate for a standard mainland taxpayer, so it does not cover free zone, tax group, interest limitation, losses or Pillar Two rules, so always confirm your final figures with a registered tax agent.
UAE corporate tax deadline finder for your SAP year-end
Next, pick the last day of your financial year. The tool then shows your return and payment deadline, the days left, and an estimate of late-filing penalties if the date has already passed.
The penalty estimate uses the published late-filing rate of AED 500 a month for the first 12 months and AED 1,000 a month after that. Late payment also adds 14% a year on unpaid tax, which the tool doesn’t calculate.
Free zones, transfer pricing and Pillar Two in SAP
Qualifying free zone income: why profit centres matter
A Qualifying Free Zone Person pays 0% on qualifying income, but 9% on other income, and it loses the AED 375,000 band once that status applies. Also, the list of qualifying activities was refreshed by Ministerial Decision 229 of 2025. So a free zone company that also sells into the mainland must show, line by line, which revenue is which.
In SAP, therefore, the cleanest way is usually a profit centre for each type of activity. For example, one profit centre for qualifying distribution from a designated zone, and another for mainland sales. Then derivation rules fill the profit centre automatically from the sales area, plant or material. As a result, the split comes from SAP rather than from a spreadsheet made in September.
Transfer pricing: the trading partner field is your friend
Every deal with a related party or a connected person must be priced at arm’s length, which means at a fair market price. However, how much paperwork you need depends on size.
| Obligation | Trigger | What SAP must show |
|---|---|---|
| Disclosure form with the return | When related-party deals pass AED 40 million in total | Totals by related party and by type, such as goods, services and loans |
| Connected person schedule | When payments to one connected person pass AED 500,000 | Payments to owners and directors, as well as their relatives |
| Master File and Local File | Own revenue of AED 200 million, or group revenue of AED 3.15 billion | Full intercompany detail, so it’s ready within 30 days of an FTA request |
Sources: Ministerial Decision 97 of 2023, as well as adviser summaries from LexVerge and Velmont Crest.
Therefore, the trading partner field on intercompany postings becomes critical. Otherwise, if it’s blank, SAP can’t tell a sister company from an outside supplier, and the disclosure totals will be wrong.
Pillar Two: the 15% top-up for large groups
Now, if your group has consolidated revenue of EUR 750 million or more in at least two of the four previous years, the UAE’s Domestic Minimum Top-up Tax applies from 2025. In simple words, the UAE tops up your local tax to an effective 15%. This can apply even to free zone profit that would otherwise be taxed at 0%.
The hard part is data. For example, BASF said in a 2023 SAP and EY webcast that Pillar Two compliance needs more than 250 data points. So large groups are using tools such as SAP Profitability and Performance Management, together with Big Four content, to collect payroll, tangible assets and covered taxes by country.
UAE corporate tax penalties: what mistakes really cost
The penalties come from Cabinet Decision No 75 of 2023, as amended, so here are the ones SAP teams can help avoid.
| Violation | Penalty | How clean SAP data helps |
|---|---|---|
| Late registration | AED 10,000 | First, keep a clear list of every legal entity and licence date |
| Late return | AED 500 a month for 12 months, then AED 1,000 a month | So a faster year-end close leaves time for tax work |
| Late payment | 14% a year, but charged monthly on unpaid tax | Also, quarterly tax provisions show the cash needed early |
| Poor accounting records | AED 10,000, then AED 20,000 if repeated within 24 months | Also keep a full SAP audit trail and 7-year archiving |
| Documents not provided in Arabic when asked | AED 5,000 | So plan translations for key reports and contracts |
Sources: FTA, as well as adviser summaries of Cabinet Decision 75 of 2023. Also, the FTA offers a late-registration penalty waiver if the first return is filed within seven months of the first tax period.
How to reconfigure SAP for UAE corporate tax in 8 steps
Here is a practical plan that finance, tax and SAP teams can follow together, and it works for SAP S/4HANA and, with some changes, for SAP ECC.
- Map legal entities to SAP: First, list every UAE legal entity, its licence, its tax registration number and its SAP company code, and flag any free zone or tax group status.
- Run a GL add-back review: Next, go through the chart of accounts and mark every account that holds entertainment, fines, donations, interest or exempt income.
- Split mixed GL accounts: Then create separate accounts where one account mixes deductible and non-deductible costs, and update posting rules and cost centre defaults.
- Design profit centres for free zone income: If you have free zone entities, set up profit centres for qualifying and non-qualifying activities, and then add derivation rules.
- Enforce trading partners: After that, make the trading partner field mandatory for intercompany vendors, customers and GL accounts.
- Build the tax provision: Add GL accounts and a quarterly routine for current and deferred tax, so the tax cost and cash need are visible all year.
- Create a book-to-tax report: Build one report or financial statement version that lists accounting profit and every add-back balance, since this becomes your return workpaper.
- Test, train and document: Finally, run the report on last year’s data, compare it with the filed return, train users on the new accounts, and keep a written design for the auditors.
A 12-week SAP plan for UAE corporate tax
| Weeks | Focus | Done when… |
|---|---|---|
| 1–2 | Entity map, then the GL add-back review | Every legal entity, as well as every risky GL account, is listed |
| 3–5 | New GL accounts, as well as profit centre design | Then tax and finance sign off the design |
| 6–8 | SAP build, such as accounts and derivation rules | So new postings land in the right accounts automatically |
| 9–10 | Book-to-tax report, as well as the provision routine | Finally, the report reproduces last year’s return |
| 11–12 | Testing, training and documentation | Users post correctly, while auditors have the design |
A sample plan for a mid-sized group. Therefore, large or multi-country landscapes usually need longer.
Hands-on labs: practise UAE corporate tax tasks in SAP
You learn this best by doing it, so try these mini labs in a sandbox or training system, never in production.
Lab 1 – Split client and staff entertainment
- First, open the GL master data with
FS00and find your entertainment account. - Next, create two new accounts: one for client entertainment and one for staff entertainment.
- Then post a test invoice to each account, for example with
FB60. - Finally, run a balance report and check that 50% of the client balance is your add-back.
Lab 2 – Tag free zone income with profit centres
- First, create two profit centres with
KE51: “Qualifying activity” and “Non-qualifying activity”. - Next, post two test customer invoices, one to each profit centre.
- Then run a profit centre report to show revenue by activity.
- Finally, discuss how a derivation rule or substitution (
OBBH) could fill the profit centre automatically.
Lab 3 – Find your related-party total
- First, open a line-item report such as
FAGLL03H. - Next, filter by trading partner and show totals by partner.
- Then compare the grand total with the AED 40 million disclosure trigger.
- Finally, find any intercompany posting with a blank trading partner, since this is the most common gap.
Lab 4 – A quick interest limitation check
- First, pull interest expense and interest income balances with
FAGLB03. - Then work out net interest, which is expense minus income.
- Next, if it’s above AED 12 million, compare it with 30% of adjusted EBITDA.
- Finally, note any disallowed amount, since it can be carried forward for up to ten periods.
Tips from the experts
This advice comes from the Atos SAP training team, since it reflects what finance and SAP teams ask us during corporate tax projects.
- Fix the GL design before the year starts: Splitting accounts mid-year means reclassifying old postings, so plan changes for a new financial year where you can.
- Use GL accounts, not text fields: A comment such as “client dinner” is invisible to reports, while a separate account shows up in every balance.
- Make trading partners mandatory: In fact, blank trading partners are the number one reason transfer pricing totals don’t match.
- Let CO do the free zone split: After all, profit centres and derivation rules are far more reliable than month-end spreadsheets.
- Run a mock return every quarter: Because the tax is annual, problems hide until September, so a quarterly book-to-tax run finds them early.
- Keep one design document: Auditors and the FTA will ask why each account exists, so write it down once and keep it updated.
- Join the dots with e-invoicing: From 2027, the FTA will see invoice data in near real time, so your revenue in SAP and your e-invoices must match.
Myths vs facts about UAE corporate tax and SAP
| Myth | Fact |
|---|---|
| “Corporate tax is just another SAP tax code.” | No, because it’s worked out on annual profit from GL balances, not on each invoice. |
| “Free zone companies pay nothing.” | Not always. Only qualifying income is 0%, while other income is taxed at 9%. |
| “Small companies can ignore SAP changes.” | Not really, because even with Small Business Relief, you must register, keep records and file. |
| “Transfer pricing is only for multinationals.” | Wrong, since arm’s length pricing applies to all related-party and connected-person deals. |
| “We can sort it out in a spreadsheet at year end.” | Possible for one year, but it’s slow, risky and hard to defend in an audit. |
| “The 15% top-up affects everyone.” | No, since only groups with EUR 750 million or more in revenue are in scope. |
Is your SAP ready for UAE corporate tax? Take the self-check
First, tick every statement that is true for your company today. Then your readiness score updates straight away, along with the next thing to fix.
SAP skills UAE corporate tax projects need
| Role | Main job in the project | Best SAP learning path |
|---|---|---|
| Finance controller | Owns the chart of accounts, as well as the year-end close | SAP FICO on S/4HANA |
| Tax manager | Defines add-backs and free zone rules, as well as the provision | SAP FI, as well as reporting basics |
| SAP FI consultant | Builds GL accounts, then statement versions and reports | SAP S/4HANA Financial Accounting (C_TS4FI) |
| SAP CO consultant | Designs profit centres, as well as derivation rules | SAP S/4HANA Management Accounting (C_TS4CO) |
| SAP SD or MM consultant | Makes sure trading partners, as well as activity data, flow in | SAP SD or SAP MM on S/4HANA |
| AP, AR and GL users | Also post to the right accounts every day | Hands-on SAP FI end-user practice |
Also, if you’re not sure which module suits you, our guide to SAP FICO vs SAP MM vs SAP SD can help. And since SAP exams are now practical, see our guide to the SAP S/4HANA certification 2026 exam format.
Why build UAE corporate tax SAP skills with Atos?
Tax projects succeed or fail on people who understand both the rules and the system, so it helps to learn SAP from a company that implements it for real clients, rather than from a coaching centre alone.
| What you get | Details |
|---|---|
| Platinum SAP Partner | Above all, Atos is a Platinum SAP Partner and a leading partner in SAP Cloud ERP (Atos and SAP). |
| Real SAP delivery at scale | In fact, Atos has 9,500+ SAP consultants and 4,500+ certified resources, including more than 2,500 S/4HANA certifications. |
| Delivery close to the region | Also, Atos runs global SAP delivery centres in six countries, including India and Egypt. |
| Regulated SAP experience | Moreover, in September 2026, Atos was designated an SAP Sovereign Cloud Partner in the Netherlands, France, Germany and the UK (Atos press release). |
| Listed on SAP’s own training site | Also, Atos centres, including Pune, appear on SAP’s official list of training locations in India (SAP Training Shop). |
| Official SAP curriculum | For example, SAP FI follows SAP’s TS4F01 and TS4F02 academy and prepares you for C_TS4FI. |
| Hands-on training | 80 to 150+ hours of mentor-led training with live SAP server access, as well as online batches for learners in the UAE. |
| Corporate programmes | Customised SAP training for finance and IT teams during tax and transformation projects. |
Also, the Atos delivery figures come from the Atos SAP Practice briefing (January 2026).
What our learners say
For example, Sumeet Gawde completed his SAP FI certification with Atos and said the training was well structured, with trainers who were very knowledgeable and supportive. Similarly, Akanksha Pal finished her SAP MM training and said the revision lectures helped her build confidence before the certification exam. Also, you can read more reviews on our Visakhapatnam centre page.
Start with the right course
- Finance and tax: SAP FI certification training course
- Procurement and intercompany buying: SAP MM training and certification
- Revenue and billing: SAP SD training and certification course
- Keep your certificate valid: read our SAP certification validity alert
- Dates: see the full SAP training calendar
Frequently asked questions about UAE corporate tax and SAP
Questions about the tax rules
What is the UAE corporate tax rate?
Currently, the rate is 0% on taxable income up to AED 375,000 and 9% on taxable income above that. Also, large multinational groups with EUR 750 million or more in revenue face a 15% domestic minimum top-up tax from 1 January 2025.
When is the UAE corporate tax return due?
Both the return and the payment are due within nine months of the end of your tax period. For example, a company with a 31 December year end must file and pay by 30 September of the following year.
Questions about registration and reliefs
Who has to register for UAE corporate tax?
First, all UAE resident companies must register, including free zone companies, even if they owe no tax. Also, sole traders and freelancers must register once their business turnover passes AED 1 million in a calendar year, and late registration costs AED 10,000.
How long is Small Business Relief available?
Small Business Relief is available to resident businesses with revenue of AED 3 million or less, for tax periods ending on or before 31 December 2029, after Ministerial Decision No 131 of 2026 extended it. However, Qualifying Free Zone Persons and members of large multinational groups can’t use it.
Are free zone companies exempt from UAE corporate tax?
Not automatically. A Qualifying Free Zone Person pays 0% on qualifying income, but 9% on other income, and it must meet the conditions and prepare audited financial statements.
Which expenses are not deductible for UAE corporate tax?
For example, common items include 50% of client entertainment, fines and penalties, bribes, dividends, donations to bodies that are not Qualifying Public Benefit Entities, and recoverable input VAT. Also, net interest above the higher of 30% of adjusted EBITDA or AED 12 million is limited.
Questions about SAP
Can SAP calculate UAE corporate tax automatically?
SAP doesn’t file the return for you, but it can produce most of the numbers. So when the chart of accounts separates non-deductible costs and profit centres separate free zone income, one SAP report can show accounting profit and every add-back.
What should we change in SAP for UAE corporate tax?
Generally, most companies split mixed GL accounts, add profit centres for free zone income, make the trading partner field mandatory, map interest accounts and add a quarterly tax provision. Large groups also collect Pillar Two data.
Is our SAP VAT setup enough for corporate tax?
No. VAT is calculated on each invoice with tax codes, while corporate tax is calculated on the year’s profit from GL balances. Therefore you need a tax-sensitive chart of accounts in addition to VAT codes.
How does SAP help with UAE transfer pricing?
In short, the trading partner field on intercompany postings lets SAP total related-party deals by partner and by type. Then that total is needed for the disclosure form once related-party deals pass AED 40 million.
Which SAP tools help with Pillar Two?
Generally, large groups use SAP Group Reporting for consolidated data and SAP Profitability and Performance Management for the calculations, usually with an adviser’s content. However, the biggest task is collecting the data, which can exceed 250 data points.
Questions about penalties and skills
What is the penalty for filing the UAE corporate tax return late?
The late-filing penalty is AED 500 for each month or part of a month for the first 12 months, and then AED 1,000 a month. Also, late payment adds 14% a year, charged monthly on unpaid tax.
Which SAP course helps with UAE corporate tax work?
SAP FICO is the best starting point for finance and tax staff, because FI covers GL design and CO covers profit centres. Also, SAP SD and MM help consultants who handle revenue, purchasing and intercompany data.
Why should finance teams train in SAP with Atos?
Because Atos is a Platinum SAP Partner with more than 9,500 SAP consultants and over 2,500 S/4HANA certifications, its SAP training draws on real projects. Moreover, it follows SAP’s official academy curriculum, and it includes hands-on system practice, online batches and customised corporate programmes.
Build hands-on SAP FI, CO, SD and MM skills with Atos, so your team can run UAE corporate tax straight from the ledger.
Please note that this article is general guidance, not tax or legal advice. Rules, rates and dates can change, so always confirm with the UAE Ministry of Finance, the Federal Tax Authority and a registered tax agent.
Sources and further reading
- Federal Decree-Law No 47 of 2022 on Corporate Tax – UAE Legislation
- Corporate tax overview – UAE Government portal
- Corporate tax legislation – Federal Tax Authority
- Filing deadlines and late penalties – Federal Tax Authority
- FTA 2025 Annual Report – Federal Tax Authority
- Late registration penalty waiver – Federal Tax Authority
- Cabinet Decision No 75 of 2023 on administrative penalties – UAE Legislation
- UAE Domestic Minimum Top-up Tax – PwC Middle East
- Ministerial Decision 88 of 2025 on Pillar Two guidance – UAE Ministry of Finance
- Small Business Relief extended to 2029 – Baker Tilly UAE
- Updated rules on audited financial statements – KPMG UAE
- Corporate tax registration timelines – KPMG UAE
- 640,000 firms now under UAE corporate tax – Gulf News
- UAE transfer pricing thresholds – LexVerge
- Global minimum taxes: the data and technology challenge – SAP Community
- Tax in SAP S/4HANA – SAP Community
- C_TS4CO Management Accounting certification – SAP Learning
- Atos and SAP partnership – Atos
