Who may elect UAE Corporate Tax Small Business Relief?+
An eligible UAE resident taxable person may elect Small Business Relief when revenue does not exceed AED 3 million in the relevant Tax Period and each previous Tax Period covered by the relief rules. The revenue threshold is not the only condition. The person must make the election and satisfy the current statutory requirements. Free Zone Persons that qualify for the Qualifying Free Zone Person regime and members of multinational enterprise groups are excluded.
Does every UAE Free Zone company receive a 0% Corporate Tax rate?+
No. A Free Zone licence does not create an automatic 0% Corporate Tax outcome. A Qualifying Free Zone Person must satisfy the applicable substance, Qualifying Income, transfer-pricing, de minimis and audited-financial-statement conditions. The 0% rate applies only to Qualifying Income under the current rules.
What is the UAE VAT registration threshold?+
For a UAE-resident business, VAT registration is generally mandatory when taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed AED 375,000 in the next 30 days. Voluntary registration may be available above AED 187,500, subject to the applicable historic or forecast test.
How does Fractional CFO support help a UAE SME?+
Fractional CFO support gives management a defined senior-finance review cycle without appointing a full-time CFO. The scope may include cash-flow forecasting, budgets, management reporting, working-capital analysis, performance reviews and decision support. Deliverables, responsibilities and exclusions are confirmed in writing.
Does Valusage provide statutory audit or legal litigation services?+
No. Valusage provides accounting, tax compliance support, financial advisory, feasibility and management consultancy within its licensed activities and written scope. Valusage does not provide statutory or external audit opinions, legal litigation, court representation or regulated investment advice.