FTA is the UAE Federal Tax Authority, established in 2016 to administer federal taxes — VAT (since 2018), corporate tax (since 2023 under Federal Decree-Law No. 47 of 2022), and excise tax. The FTA operates the EmaraTax filing portal.
What it does
The FTA registers taxable businesses, processes returns, manages refunds, and conducts audits. It does not levy personal income tax (the UAE has none for residents). VAT registration is mandatory above AED 375,000 of annual taxable turnover; corporate tax applies at 9% on profits above AED 375,000 (with a 0% small-business relief threshold).
Key facts
| Type | Federal authority |
| Jurisdiction | Federal — VAT, corporate tax, excise tax |
| Filing portal | EmaraTax (replaces the older e-Services portal) |
| Corporate tax effective | June 2023 |
| VAT effective | January 2018 |
| Official portal | tax.gov.ae |
