Tag: Insights

UAE VAT Treatment of Passenger Transportation Services

VAT Treatment of Passenger Transportation Services in the UAE

Insights

October 3, 2025

Passenger transportation services are widely used across the UAE, particularly by corporates to facilitate the commute of employees and by hotels to enhance the experience of their guests. While such services appear straightforward, their treatment under the UAE VAT Law requires careful attention.

This article provides a detailed overview of the VAT implications of passenger transportation services in light of Federal Decree-Law No. (8) of 2017 on Value Added Tax (“VAT Law”), Cabinet Decision No. (52) of 2017 on the Executive Regulations (“Executive Regulations”), and its amendments issued by the Federal Tax Authority (FTA).

Legal Basis for Exemption

Article 45 of the Executive Regulations provides that local passenger transport services supplied in a qualifying means of transport (by land, water, or air) are exempt from VAT.

A qualifying means of transport is defined as any Motor vehicle designed or adapted for passenger transportation, including:

Taxis,
Buses,
Railway trains,
Trams,
Mono-rails, or similar vehicles.

Importantly, the legislation does not restrict this exemption only to “public” transportation. Services provided to private groups, such as employees of companies or hotel guests, also qualify for the exemption as long as the core activity is passenger transportation in a qualifying vehicle.

Key Clarifications from the FTA

The FTA has clarified several critical points that businesses should consider when determining the VAT treatment of their transportation services:

Transportation for Employees

Where a business provides transportation services to employees of corporates on a contractual basis using buses or other qualifying means of transport, these services fall within the VAT exemption.

Transportation for Hotel Guests

Transport services arranged for hotel guests are also generally exempt. However, businesses must carefully assess the nature of these services. If the principal purpose of the trip is pleasure, leisure, or entertainment (e.g., sightseeing tours or recreational trips), the exemption will not apply, and VAT at the standard rate 5% should be charged.

Distinction Between Transportation and Leasing

The exemption strictly applies to the supply of passenger transport services. If a company merely leases or rents buses without providing actual transport services, the arrangement does not qualify for exemption and is subject to VAT at 5%.

Any Value-added services beyond passenger transport are taxable at 5%.

For example:

Bus branding (where the customer requests logos or advertisements on vehicles),
Provision of other add-ons outside the scope of transportation.

These ancillary supplies are not covered by the exemption and must be charged at the standard VAT rate at 5%.

Practical Implications for Businesses

Businesses engaged in transportation services must carefully review their contractual arrangements and service structures to determine VAT applicability. Some practical considerations include:

Ensure contracts clearly specify whether the arrangement is a transportation service or a lease of vehicles.
Separate invoices or line items should be maintained for exempt transport services and taxable add-ons (e.g., branding fees).
Hotels must carefully review whether guest transportation qualifies as exempt (e.g., airport transfers) or is taxable at 5% (e.g., leisure tours).
Maintain proper documentation to demonstrate that qualifying means of transport are being used and that services meet the exemption criteria under Article 45.

Conclusion

The UAE VAT regime provides an exemption for local passenger transport services when supplied using qualifying means of transport. Importantly, this exemption is not limited to public transport but extends to services for defined groups such as employees of corporates and hotel guests.

However, businesses must draw a clear distinction between exempt passenger transport and taxable supplies such as vehicle leasing or additional services like branding. Incorrect classification could lead to VAT non-compliance and potential penalties.

By carefully reviewing the scope of services, maintaining clear contractual terms, and ensuring accurate VAT treatment, businesses can remain compliant while delivering essential passenger transport solutions across the UAE.

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Corporate Tax Rules Changed for UAE Free Zones

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September 8, 2025

The Federal Tax Authority (FTA) has issued Ministerial Decision No. 229 of 2025 (MD 229) and Ministerial Decision No. 230 of 2025 (MD 230), introducing significant updates to the definitions of Qualifying Activities and Excluded Activities for Qualifying Free Zone Persons. These decisions repeal and replace Ministerial Decision No. 265 of 2023, particularly updating the Definitions of Qualifying Commodities and other qualifying activities, and provide enhanced clarity for the application of Corporate Tax rules within Free Zones.

Section	Ministerial Decision No. 265 of 2023	Ministerial Decision No. 229 of 2025
Changes and Additions to the Definition Section
Qualifying Commodities	Earlier in MD 265 the scope was limited to Metals, minerals, energy and agriculture commodities traded on a Recognized Commodities Exchange Market in raw form.	The earlier definition is now broadened and clarifies the scope of the trading of Qualifying Commodities by removing the term “in raw form” and instead allowing the trading of metals, minerals, industrial chemicals, energy and agricultural commodities and Associated By-products, provided that a Quoted Price for such commodities exists. A Quoted Price is a price of the Qualifying Commodity or a Related Commodity specified by a Recognised Commodity Exchange Market or a Recognised Price Reporting Agency specified by a decision issued by the Minister. (Refer below for the list of Recognised Price Reporting Agencies) Environmental commodities being tradeable assets that represent a specific environmental benefit (e.g., carbon credits, renewable energy certificates).
Recognized Commodities Exchange Market	It was described as any commodities exchange market established in the State that is licensed and regulated by the relevant Competent Authority, or any commodities exchange market established and recognized outside the State of equal standing	This has been expanded to also include commodities exchange market established and recognised outside the State that are licensed and regulated by the relevant foreign authority in the jurisdiction of establishment, or as specified in a decision issued by the Minister.
Competent Authority	MD 265 defined the Competent Authority as only The Central Bank of the United Arab Emirates, the Dubai Financial Services Authority of the Dubai International Financial Centre, the Financial Services Regulatory Authority of the Abu Dhabi Global Market and the Securities and Commodities Authority as applicable.	The definition now has a wider coverage to include all of the earlier authorities plus any other entity as determined by the Minister, as applicable.
Quoted Price	No such definition was provided earlier	A new definition has now been added as the price of the Qualifying Commodity or a Related Commodity specified by a Recognized Commodity Exchange Market or a recognized price reporting agency** specified by a Ministerial decision.
Associated By-product	No such definition was provided earlier	Incidental or secondary product made during the production or extraction of the metal, mineral, industrial chemical, energy and agricultural commodity.
Related Commodity	No such definition was provided earlier	Any commodity that is listed in the same chapter in the Common Schedule for Classification and Coding of Goods as a Qualifying Commodity that has a Quoted Price.
Common Schedule for Classification and Coding of Goods	No such definition was provided earlier	Classification and Coding of Goods as a Qualifying Commodity that has a Quoted Price. Common Schedule for Classification and Coding of Goods It means the Common Schedule for the Classification and Coding of Goods for the Gulf Cooperation Council Countries adopted pursuant to Cabinet Decision No. 119 of 2024 referred to above or any legislation that amends or replaces it.
Revised Provisions under Article 2 of Ministerial Decision No. 265 of 2023
Treasury & Financing Services	The scope was limited to providing treasury and financing services only to Related Parties.	This has been broadened to cover treasury and financing services to Related Parties or for its own account.
Trading of Qualifying Commodities	Earlier Trading of Qualifying commodities included 1. Physical trading of Qualifying Commodities. 2. Associated financial derivatives trading used to hedge risks from such activities.	Now, Trading of Qualifying Commodities means: 1. Physical trading of Qualifying Commodities. 2. Associated financial derivatives trading used to hedge risks from such activities. 3. Associated structured commodity financing activity. Provided this activity cannot be conducted by a Qualifying Free Zone Person if revenue from distribution, warehousing, logistics, or inventory management functions is 51% or more of their revenue for the relevant tax period. (structured commodity financing activity shall include prepayment, factoring, forfaiting, countertrade, warehouse receipt financing, export receivable financing, project finance, Islamic trade finance, and streaming financing)
Reinsurance Services and Insurance Activities	Earlier, Defined under Federal Law No. 6 of 2007.	However under recent updates, it has been now regulated under Federal Decree-Law No. 48 of 2023.
Distribution of Goods (Designated Zone)	Earlier, ‘Distribution of goods or materials in or from a Designated Zone’ applied only to customers who resell, process, or alter such goods or materials, or parts thereof, for the purposes of sale or resale.	Distribution of goods/materials in or from Designated Zones (DZs) will be treated as a qualifying activity, including when involving Public Benefit Entities (PBEs). For qualification, distribution should be either to customers who will resell the goods or to a PBE.
Publication and Application of this Decision	This decision shall come into retrospective effect on 1 June 2023.

List of Recognised Price Reporting Agencies

The list attached to Ministerial Decision No. 230 of 2025 on Determination of Recognised Price Reporting Agencies include the following:

S&P Global Commodity Insights (Platts & Fertecon)
Argus Media
ICIS (Independent Commodity Intelligence Services)
OPIS (Oil Price Information Service)
RIM Intelligence
CRU Group
Quantum Commodity Intelligence
Fastmarkets
General Index
ICE (Intercontinental Exchange)
MONTEL Spark Commodities
Expana

Free Zone businesses specially engaged in commodity trading should reassess their eligibility, as the new decisions take effect from 1st June 2023. To evaluate the impact on your business, we kindly request you to share the list of commodities traded, so we can determine whether they now qualify and enable you to benefit from the Corporate Tax @0%.

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FTA Decision 7 of 2025 – Audited SPFS for Tax Groups

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August 12, 2025

Earlier this year, the Federal Tax Authority (FTA) issued Ministerial Decision No. 84 of 2025, mandating certain categories of taxable persons to prepare and maintain Special Purpose Audited Financial Statements for UAE Corporate Tax purposes.

Following this, the FTA has issued Decision No. 7 of 2025, offering clearer guidance for Tax Groups on preparing and maintaining these financial statements.

The decision outlines specific requirements for Audited Special Purpose Financial Statements (SPFS) for a Tax Group, where Aggregated Financial Statements must be prepared by combining the standalone financial statements of the Parent Company and each Subsidiary within the group

The FTA Decision 7 of 2025, states that:

Tax Groups must prepare special-purpose Aggregated Financial Statements.
These statements must be audited under a special purpose framework according to International Standards on Auditing (ISA).
Audited statements must be submitted to the Authority within 9 months after the Tax Period ends or such other date as determined by the Authority.

While preparing the aggregated Financial Statements of the Tax group, the taxable person should consider the following:

Aggregation is based on standalone Financial Statements, and the transactions between the members of the tax group must be eliminated.

Aggregated financial statements must be prepared annually based on the standalone Financial Statements of the members of the tax group for the relevant Financial Year.

Must comply with IFRS or IFRS for SMEs, with specific rules:
- If the member entity of tax group has acquired the entity, then it must exclude the effects of IFRS 3 business combinations and IFRS 10 consolidation.
- Adjustments for goodwill, bargain purchase gains, or fair value changes from consolidated statements must not be included in the aggregated financial statement.
- If a business combination occurs without acquiring a separate legal entity, the resultantassets, liabilities, goodwill, or bargain purchase gains in the acquiring company’s books must be fully included in the Aggregated Financial Statements.
- Aggregation must be done taking into consideration line-by-line items by the members of the tax group, including those relating to investments recorded by the Parent company or any subsidiary, or relating to corresponding equity recorded by the subsidiaries within the tax group, without any eliminations between these captions.
- Any impairment recorded by the Parent on its direct investment in a Subsidiary in the Tax group must not be eliminated.
- If a Subsidiary directly holds another Subsidiary in the Tax Group, any impairment recorded on that investment must not be eliminated.
Key principles:
- Eliminate all inter-tax group income, expenses, gains, losses, and transactions.
- Exclude standalone statements of entities outside the Tax Group.
- Do not eliminate transactions with outside entities.
- Standalone Financial Statements must follow IFRS (or IFRS for SMEs) using uniform accounting policies.
- Aggregate pre-tax profits or losses of the members of the tax group.
- Investments in entities outside the Tax Group must be carried at cost less impairment.
- Present aggregated financial statements in AED.

Audited SPFS for Tax Groups: Notes and Disclosures

Aggregated statements must include the aggregated statement of financial position, profit or loss, other comprehensive income, and changes in equity.
Disclosures must explain the preparation framework, aggregation basis, key accounting policies, estimates, judgments applied, and supporting notes.

Members Leaving the Tax Group:

Members leaving the Tax Group must use the Tax Group’s asset and liability values as opening values in their standalone Financial Statements.
If accounting standards don’t allow this, taxable income must still be calculated as if these values were used.

The new guidelines will apply to tax periods commencing on or after 1 January 2025.

FTA Decision 7 of 2025 - Audited SPFS for Tax Groups: Key Takeaways

Tax Groups now have a formal financial reporting obligation for the Corporate Tax compliance
The aggregated financial statement of the Tax group must be in AED.
Updated rules reinforce the importance of financial reporting compliance as part of the Corporate Tax framework in the UAE.

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Dubai Cassation Court Rules on VAT for Pre-2018 Construction Contracts: A Landmark Judgment for Long-Term Contracts

Insights

August 8, 2025

The Dubai Cassation Court has issued a landmark ruling in Case No. 685/2024, providing critical clarification on the application of Value Added Tax (VAT) to construction supplies and services performed prior to the implementation of VAT in the UAE on 1 January 2018. This decision has significant implications for contractors, developers, and other stakeholders involved in long-term construction projects that span the VAT implementation date.

The ruling confirms a fundamental principle of taxation: VAT cannot be applied retroactively to supplies delivered before the law came into effect, regardless of when the associated invoice was issued or payment received.

Legal and Regulatory Background

VAT in the UAE was introduced under Federal Decree-Law No. 8 of 2017, which came into force on 1st January 2018, along with the Executive Regulations (Cabinet Decision No. 52 of 2017). This legislative framework set out the mechanisms for identifying taxable supplies, VAT treatments and determining the date of supply.

There was considerable uncertainty in the construction sector regarding multi-phase, multi-year contracts during the transitional period following the introduction of VAT. Key questions arose about how VAT should be applied in the following scenarios:

Goods and services supplied before 2018, but invoiced after;
Contracts signed before the introduction of VAT that continued into 2018 and beyond;
Projects with lump-sum or milestone-based payments that overlapped the VAT threshold.

The Facts of the Case

The case before the Dubai Cassation Court involved a contractor who had entered into a construction agreement prior to 1 January 2018. Although portions of the work were completed and delivered before VAT was introduced, invoices for some of these supplies were issued only after the VAT law came into force.

The Federal Tax Authority (FTA) and the primary court initially held the position that VAT was payable on invoices issued after the implementation of VAT, regardless of when the actual supply occurred. As a result, contractors were held liable for VAT even though the goods or services had been supplied before the law came into effect.

The Ruling: Key Takeaways

The Dubai Cassation Court reversed the lower court’s decision, stating:

“VAT is not applicable to supplies of goods and services that were completed before 1 January 2018, irrespective of when the invoices were issued or payments received.”

The court cited the following critical provisions:

1. Article 25 –Date of Supply

This article outlines that the “date of supply” is generally the earliest of:

The date on which goods were transferred or services completed.
The date of invoice issuance.
The date of payment.

The court affirmed that, in cases where supply was demonstrably completed prior to 1 January 2018, that supply is deemed to fall outside the VAT regime.

2. Article 80 – Transitional Provisions

Article 80 emphasizes that VAT is only chargeable on the portion of supplies delivered after the implementation date, unless otherwise agreed contractually.

Substance Over Form: Legal Reasoning

The court adopted a “substance over form” interpretation, focusing on the actual performance and delivery of obligations, rather than the formal act of invoicing or payments.

This interpretation ensures that parties to long-term contracts are not unjustly penalized for administrative or procedural delays in invoicing or payment processing.

Implications for the Construction Sector

This decision carries significant implications for businesses in the UAE construction industry, as many continue to face unresolved transitional VAT assessments.

Pre-2018 Supplies are non-vatable

Any component of a project—whether labour, materials, or services—that was completed or delivered prior to 1 January 2018 is not subject to VAT, even if invoice issued or payment recei

Accurate Documentation Is Crucial

To rely on the VAT applicability, contractors must retain clear, dated documentation proving when supplies were completed. This includes:

Delivery notes
Site inspection reports
Work completion certificates
Progress reports

Impact on VAT Compliance and Refunds

Businesses that may have erroneously charged or paid VAT on pre-2018 supplies due to ambiguous billing practices or FTA assessments may now have grounds to:

File for VAT refunds with supporting documentation;
Challenge prior FTA audits or tax penalties;
Renegotiate or review historical contracts that span the VAT introduction date.

Conclusion

The Dubai Cassation Court’s ruling in Case No. 685/2024 sets an important precedent in the interpretation and application of VAT in the UAE, particularly during transitional periods. It provides a fair and pragmatic solution for the construction industry—a sector heavily impacted by long-term contractual obligations.

Furthermore, it is essential for contractors, developers, and legal advisors to align their contractual, accounting, and compliance practices with this interpretation. Maintaining proper documentation, ensuring clear communication with clients, and engaging in proactive tax planning are key to avoiding disputes and ensuring VAT compliance in the post-2018 UAE tax environment.

Summary of the Dubai Cassation Court VAT Ruling (Case No. 685/2024)

Background:
- UAE implemented 5% VAT on 1st January 2018.
- Many construction contracts started before VAT but continued after.

Issue:
- Should VAT apply to supplies completed before 1st Jan 2018, but invoiced or paid for after?

Court’s Ruling:
- NO VAT on goods/services supplied before 1st Jan 2018, even if:
  ▪ Invoices were issued later, or
  
  ▪ Payments were made after2018.
- The “date of supply” is based on actual delivery or performance, not invoice/payment date.

Legal Basis:
- NO VAT on goods/services supplied before 1st Jan 2018, even if:
  ▪ Invoices were issued later, or
  ▪ Payments were made after2018.
- The “date of supply” is based on actual delivery or performance, not invoice/payment date.

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VAT Refund for UAE Nationals Building New Residences

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July 21, 2025

The UAE Federal Tax Authority (FTA) offers a VAT refund scheme to UAE nationals constructing new residences. This initiative aims to alleviate the financial burden of VAT on construction costs, promoting homeownership among Emiratis.

Meaning of ‘residence’ for VAT purposes

A ‘residence’ refers to any building—such as a townhouse or villa—mainly used as a private home by an individual. It must include basic living features like a kitchen, bathroom, sleeping areas, along with any fixtures or fittings that come with it.

Additions or separate buildings built later on the same plot are not considered part of the original residence for the New Residences Refund Scheme, unless they independently meet the definition of a residence (i.e., have their own kitchen, bathroom, and sleeping areas).

Examples

If a children play area is added later, the VAT on its construction cannot be reclaimed.
If a separate second house with full living facilities is built later, the VAT can be reclaimed—if all other conditions are met.
If a second floor with full living facilities is added to the existing home, the VAT on this cannot be reclaimed, even if all other conditions are met.

Exclusion for New Residences Refund Scheme

Properties registered for commercial use, like hotel apartments, do not qualify as ‘residences’ under this scheme.

Eligibility Criteria

The applicant must be a natural person who is a UAE national.
The applicant must hold a valid UAE Family Book.
The claim must relate to a newly constructed building.
The building must be intended for use solely as the residence of the applicant or the applicant’s family.
The building must not be used for any commercial or non-residential purposes (e.g. hotel, guest house, hospital, clinic).
Only one refund claim is permitted per new residence, except in cases involving retention payments.
Any additions or separate structures built on the same plot must independently qualify as a residence.

Eligible Expenses

Expenses must relate to a newly constructed building which is to be used solely as a residence of the applicant and / or his or her family. VAT on transport and clearing agent fees can be refunded if they are directly linked to building materials used to construct a private home for a UAE national or their family. The materials must be fixed to the building in a way that they can’t be removed easily without tools or causing damage. No refund is allowed for costs related to extra or separate structures unless they qualify as a full residence on their own.

A list of what expenses are covered and not covered is provided below:

Expense items eligible for refund

Services of builders
Services of architects
Services of engineers
Supervisory services
Other similar services necessary for the successful construction of the residence
Building materials that make up the fabric of the property (e.g. bricks, cements, tiles, timber)
Central air conditioning and split units Doors
Fencing permanently erected around the boundary of the dwelling
Fire alarms and smoke detectors
Flooring (excluding carpets)
Built-in kitchen, kitchen sinks, work surfaces and fitted cupboards
Sanitary units
Shower units
Window frames and glazing
Wiring when embedded inside the structure of the building

Expense items NOT eligible for refund

Furniture which is not affixed to the building such as sofas, tables, chairs, bedroom furniture, curtains, blinds, carpets
Electrical and gas appliances, including cookers
Landscaping, such as trees, grass and plants
Free-standing and integrated appliances such as fridges, freezers, dishwashers, microwaves, washing machines, dryers, coffee machines
Audio equipment (including remote controls), built-in speakers, intelligent lighting systems, satellite boxes, Freeview boxes, CCTV, telephones
Electrical components for garage doors and gates (including remote controls)
Garden furniture and ornaments and sheds
Swimming pools
Children play structures

Timeline for submitting the application

The refund application must be submitted to the FTA within 12 months from the date the newly built residence is completed which is the earlier of the date:

The residence is occupied, or
The residence is certified as completed by a competent authority (Building Completion Certificate).

The applicant must provide proof of the date the residence was occupied. In certain situations, like illness, military service, legal disputes, or pending construction work, the 12-month deadline can be extended. These events must be supported by official documents, and the FTA will decide if the reasons are acceptable. It should be noted that refurbishments or changes to previously completed work are not considered in this context.

Procedures, steps & required documents

To apply for the New Residence VAT Refund, applicant must submit their application through the FTA E-Services Portal. If they don’t have an account, they need to register first then proceed for refund application by following below mentioned steps:

Step 1

Where the FTA checks the application and may ask for original or extra documents. Only one refund request can be made per residence, unless it includes a retention payment, which allows for a second claim.

Step 2

If the application meets the basic conditions, it moves to next step, where it’s sent to a Verification authority within five working days. Applicant will be given a reference number and may need to submit more documents. The Verification authority will carefully review the expenses and VAT claims.

Request for Tax Refund for Building a New Residence

Procedures & steps:

Sign-up for an Emara tax account through the FTA’s website
Click on the “User Profile” screen
Select “Special Refunds”
Click on “New Residence VAT Refunds”
Click on “New Refund Request”
Fill in the form and submit the request.

Documents required

Copy of the applicant’s Emirates ID.
Copy of the applicant’s Family Book.
Copy of the property completion/occupancy certificate.
Copy of applicant’s property site plan
Documentary proof to support the ownership of the plot
Copy of the IBAN letter.
Any other documents requested at a later stage.

If the request is preliminarily approved by the FTA, the authority will e-mail the applicant requesting additional documents.

Additional Documents which may be requested by FTA

Copy of the construction contract (including addendums).
Copy of the consultancy contract (including addendums).
All tax invoices and proofs of payment (e.g. payment receipts or payment stamps) provided by the contractor & the consultant to the owner.
Any other documents requested at a later stage.

The Verification authority may request additional documentations, or original of documents, to complete verification procedures. Reviewing the documents and making payment might take up to 20 business days from the date all required documents have been submitted.

Retention payments

If a UAE national needs to make retention payments to contractors after the new residence is completed, this should be mentioned in the initial VAT refund application. Once the payment is made, a separate VAT refund claim can be submitted within 6 months of the payment date, along with proof of payment (e.g. a receipt).

Procedures & steps to request for Tax Refund for Retention Payments:

Login to Emara tax account through FTA website
Click on “New Residence VAT Refunds”
Click on “Request Retention”

Note: A claim may not be made in connection with a building that will not be used solely as a residence, for example as a hotel, guest house, hospital or for other similar purposes. Should the building be used for any purpose other than being the residence of a UAE National after receiving the special refund, the FTA will require the applicant to repay any VAT refunded to him as a result of breaching the above condition.

The FTA has launched the “Maskan” application in 2024 to simplify the VAT refund process for UAE nationals building new residences. This digital platform allows users to upload and link invoices, track refund status, and manage claims directly through the app. It reduces paperwork and speeds up the process. The app is available on iOS and Android and requires login via UAE Pass.

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UAE MOF: Depreciation on Investment Properties held at Fair Value

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July 18, 2025

UAE Ministry of Finance: Ministerial Decision on Depreciation Adjustments for Investment Properties Held at Fair Value

A welcome clarification for Taxpayers holding Investment Properties (‘IP’) at fair value under IFRS. Businesses opting for the realization basis must now carefully compute depreciation deductions in line with the new rules.

Earlier, Taxpayers were not allowed to deduct depreciation on Investment Properties (‘IP’) if realisation basis is chosen. However, with the issuance of this new Ministerial Decision, Taxpayers who elect the realization basis can now deduct depreciation on such IP from their taxable income. The deduction will be lower of the tax written down value of:

The investment property or 4% of original cost of IP, for each 12-month tax period,

OR
A prorated amount if the tax period is shorter/ longer than 12 months, or if the property was held only for part of the tax period.

Note: Taxpayers must maintain separate working with respect to depreciation for Corporate Tax purposes.

Clarity on Tax Teatment Starts with the Right Advice Ensure your depreciation strategy aligns with the latest MOF decision

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Oman Personal Income Tax – Key Highlights

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July 4, 2025

Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within the deadline

Important definitions

Tax Resident: A person present in Oman for 183 days or more in a tax year
Tax Year: Calendar year from January 1 to December 31
Gross Income: All executory amounts and benefits received by the person during the tax year according to the provisions of this Law
Net Income: The amount exceeding 42,000 Omani Rials from the Gross Income
Taxable Income: The Net Income minus the value of exemptions, costs, and losses deductible under this Law, as well as exemptions granted under international agreements

Scope of law

An annual tax shall be imposed on the Net Income of the Person as follows:

Residents are taxed on global income
Non-residents are taxed on income sourced in Oman

Applicability

The law will come into effect on 01 January 2028

Taxable sources of income

The Gross Income of the Person consists of all or some of the following sources:

Salaries and wages
Self-employment
Leasing
Royalties
Interest
Profits from shares, quotas, and sukuk, and proceeds from their disposal
Proceeds from the disposal of real estate assets
Retirement pensions and end-of-service benefits
Prizes
Grants and gifts
Membership remunerations

Tax Rate

The tax is due at a rate of 5% of the Taxable Income

Which income is Exempted

Exemptions include:

Income of foreign diplomats (with reciprocity)
Additional allowances for Omani diplomats abroad
Income of a resident earned outside Oman for 18 months after return
Overseas income of Omani residents
Certain pension contributions
Education and healthcare expenses
Capital gains from sale of primary residence (after 2 years of registration)
Donations (up to 5% of gross income)
Income realized from industrial property rights related to patents, designs and drawings, models, trademarks, and secret methods or formulas. (exempt for first 5 years from the date of registration)

Carry forward of losses

Losses can be carried forward up to 5 years, but only from:

Self-employment
Leasing
Disposal of real estate assets
Disposal of shares, quotas, sukuk, and bonds

Tax Returns

A tax return is required if gross income exceeds OMR 42,000
Filing deadline: Within 6 months from the end of tax year
If the Person has no other source of income other than salaries and wages, membership remunerations, or retirement pensions paid from a single employer, the employer is obligated to submit the return on his behalf upon his request on the forms prepared for this purpose, as specified by the Regulations

Amendment of Return

If the Person discovers, within 3 years following the end of the period specified for submitting the tax return, that the return he submitted contained an error or omission, he must submit an amended return to the Authority within 30 from the date of discovering the error or omission which shall be considered as an original return.

Payment of Tax

Normally due when the return is filed
The Employer is obligated to pay the amounts required to be withheld for the account of the tax on salaries and wages, retirement pensions and end-of-service benefits, and membership remunerations

Control and Audit

The person obligated to pay the tax must keep the records, documents, data, information, invoices, and others for a period of 5 years from the date of submitting the return
The Authority may annually audit the tax returns of individuals

Penalties

A fine of not less than 1,000 Omani Rials and not more than 5,000 Omani Rials shall be imposed on anyone who commits any of the following acts in violation of the provisions of this Law:

Intentionally refraining from submitting the tax return within the prescribed deadlines
Intentionally refraining from complying with the Authority’s request to submit records, documents, data, information, invoices, or others, related to the tax
Intentionally refraining from withholding the amounts required to be deducted for the account of the tax
Intentionally refraining from paying the amounts he has withheld for the account of the tax

Imprisonment for a period of not less than 1 year and not more than 3 years, and a fine of not less than 10,000 Omani Rials and not more than 20,000 Omani Rials, or one of these two penalties, shall be imposed on anyone who commits any of the following acts in violation of the provisions of this Law:

Stating incorrect data in the tax return with knowledge thereof.
Attaching forged records, documents, information, data, invoices, or others to the tax return with knowledge thereof.
Intentionally destroying, concealing, or disposing of records, documents, information, data, invoices, or others, before the end of the period specified for their retention.

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Corporate Tax Public Clarification on Waiver of Late Registration Penalty (CTP006)

Insights

July 3, 2025

Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within the deadline

Issue under consideration

In case of failure of the Taxable Person to submit a Corporate Tax (‘CT’) Registration application within the timeframe specified by the Federal Tax Authority (‘FTA’) in accordance with the CT Law, an Administrative Penalty of AED 10,000 is levied.
However, recently, the Cabinet approved that the FTA may waive and refund (where paid) the late registration administrative penalty applicable to Taxable Persons and certain categories of Exempt Persons, subject to meeting specific conditions.

Conditions to waive off or avail refund of Late Registration Penalty

The FTA has launched an initiative to waive this late registration penalty provided that a Taxable Person submits its Tax Return within seven months from the end of its first Tax Period, instead of nine months.

Cases covered under the Corporate Tax Public Clarification on Waiver of Late Registration Penalty

Persons that were subject to a late registration penalty and subsequently became exempt from CT following an application approved by the FTA, may also benefit from this waiver, if they submit their annual declaration within seven months from the end of their first Financial Year, instead of nine months.
Persons within the scope of this initiative are eligible for this waiver even if the Late Registration Penalty has already been settled. In such case, a refund shall be made by crediting the amount to the person’s EmaraTax account.
Where the Person has submitted a request to the FTA for reconsideration in respect of the Late Registration Penalty, such request shall be considered null and void, as the late registration penalty will be waived under this initiative.
Where the Person has submitted a request to the FTA for reconsideration of the late registration penalty, and the reconsideration request has already been approved, i.e. the penalty has already been waived, the Person will not be eligible for a further waiver under this initiative.
Where a Tax Group files its Tax Return within seven months from the end of the Tax Period, the late registration penalty imposed on any member of the Tax Group shall be waived under this initiative and the amount credited, if applicable, provided that it is the first Tax Period of the member of such Tax Group.

What happens with amount lying in the EmaraTax account

Where the amount of the late registration penalty is credited to the Person’s EmaraTax CT account, the Person may either leave the amount in the account towards settling CT Payable or request a refund of such amount via EmaraTax.

Note: This initiative only applies to the first Tax Period, whether in the past or in the future. This initiative does not affect the deadline of when a Taxable Person must settle the CT Payable to the FTA, which remains payable within nine months from the end of the first Tax Period.

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January 2, 2026

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December 29, 2025

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December 19, 2025

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Mutual Agreement Procedure – Key Highlights

Insights

July 2, 2025

Mutual Agreement Procedure

The Mutual Agreement Procedure (‘MAP’) is a formal process under Double Taxation Agreements (‘DTA’) that enables taxpayers to resolve international tax disputes arising due to differing tax treatments between two jurisdictions, which could result in double taxation. The primary objective of MAP is to provide taxpayers with relief from such double taxation by facilitating discussions and negotiations between the Competent Authorities (‘CA’) of the concerned countries.

Legal Basis of the Mutual Agreement Procedure

The legal foundation for MAP (Mutual Agreement Procedure) is established under:

Article 25 of the OECD Model Tax Convention, which provides the framework for MAP between contracting states
In the United Arab Emirates (‘UAE’), MAP is implemented through:

The DTA signed by the UAE with various countries.
The Multilateral Instrument (‘MLI’), which amends existing DTAs to incorporate BEPS-related minimum standards, including dispute resolution mechanisms

The UAE CA responsible for handling MAP cases is the Ministry of Finance (‘MoF’), acting independently of the Federal Tax Authority (‘FTA’).

Where multiple and distinct services are provided and the cost of each can be separately identified (even if charged as a single inclusive price) it is treated as multiple supplies. If the components have different VAT rates, the value of each must be determined separately to calculate the total VAT due.

When is MAP (Mutual Agreement Procedure) Available?

A taxpayer may initiate a MAP request under any of the following circumstances:

Double Taxation on Same Income:

When income is taxed in two jurisdictions due to differences in the application of treaty provisions.

Transfer Pricing Adjustments:

If the FTA or a foreign tax authority makes a transfer pricing adjustment that results in the same income being taxed in both jurisdictions.

Tax Residency Disputes:

Where there is a conflict in determining the tax residency of the taxpayer under different jurisdictions.

Permanent Establishment Reassessments:

If a tax authority reclassifies a taxpayer’s activities as creating a permanent establishment (‘PE’), leading to additional tax liability.

Multilateral Disputes:

Involving tax issues across multiple countries where coordinated resolution is required.

Need for MAP in UAE

MAP provides relief in cases of economic double taxation.
MAP also provides relief in cases where automatic relief, such as tax credits, tax exemption etc. are not available.
The interest Article of a tax treaty may permit interest arising in one Contracting State and paid to, and beneficially owned by, a resident of the other Contracting State to be taxed in both these States, with the tax charged in the source State limited to an agreed-upon rate.
Double taxation is then eliminated by the relief from double taxation Article, under which the residence State would generally allow a deduction or credit against its tax

How to File a MAP Claim

Requirements for Filing a MAP Request:

Full taxpayer details, including entity name, tax registration number (TRN), and contact information.
Information about related foreign entities involved in the dispute.
A clear description of the tax issue, including:

Nature of the adjustment or dispute
Background facts and transaction details
Financial years affected

References to specific articles of the applicable DTA that the taxpayer believes have not been correctly implemented.
Submission of all relevant documentation, such as:
- Transfer Pricing reports and analysis.
- Notices of tax assessments or adjustments.
- Rulings, correspondences with tax authorities, and any other supporting evidence.

MAP Process Steps

The process for handling MAP cases involves the following sequential steps:

Eligibility Assessment:

The UAE CA conducts an initial assessment to determine whether the MAP request is admissible under the applicable DTA.

Submission of MAP Request:

The taxpayer formally submits the MAP request to the UAE CA, including all required details and supporting documents.

Review by the UAE Competent Authority:

The CA reviews the merits of the case, may request additional information, and prepares for discussions with the foreign CA.

Unilateral or Bilateral Resolution:

Negotiations take place between the UAE CA and the foreign CA to arrive at a mutually acceptable solution. Resolution can be:

Unilateral, where the UAE resolves the issue without involving the foreign CA; or
Bilateral, involving agreement between both CAs.

Outcome of MAP

If an agreement is reached, the resolution is implemented via the FTA to provide relief to the taxpayer.
If no agreement is reached, the taxpayer retains the right to pursue domestic remedies, such as administrative appeals or court proceedings.

Drawbacks of the Mutual Agreement Procedure

MAP may take too long to complete
Taxpayer participation may be limited
Time limit under domestic law may make corresponding adjustments unavailable if those limits are not waived in the relevant tax treaty.

Time Limit for Mutual Agreement Procedure

The MAP request must generally be filed within three (3) years from the date of first notification of the action resulting in taxation not in accordance with the DTA.
This time limit aligns with the OECD BEPS Action Plan recommendations to ensure timely resolution of disputes.
The UAE CA retains the discretion to accept late claims under reasonable circumstances, considering the merits of each case.

Interaction with Domestic Remedies

Taxpayers cannot pursue MAP and court proceedings simultaneously. Filing a MAP request usually requires that domestic litigation be suspended or withdrawn.
Acceptance of the resolution reached under MAP requires the taxpayer to withdraw any ongoing domestic legal actions pertaining to the same issue.

Penalties related to MAP

Penalties directly related to the issue covered under MAP may be adjusted if the resolution alters the tax position.
Penalties for domestic compliance violations (e.g., failure to maintain Transfer Pricing documentation) are not covered under MAP and remain enforceable.
Taxpayers are generally required to pay the assessed tax during the MAP process. Refunds or adjustments are made only if the MAP results in a reduction in tax liability.

Multi-year periods

To avoid duplicate MAP requests and permit a more efficient use of the UAE CA’s resources, a taxpayer will be allowed to request a multi-year resolution via MAP for a recurring issue, provided that for each relevant year, the facts and circumstances of the issue are the same and the MAP request is submitted within the time limit specified in the DTA. Where a taxpayer submits more than one MAP request for the same issue over several years, the UAE CA will aim to deal with all such requests in a coordinated manner.

Arbitration

Some of the UAE’s DTAs provide access to arbitration for an issue that is unresolved via MAP. In circumstances where:

Arbitration is provided for under the relevant DTA; and
UAE CA is unable to reach an agreement with the CA of the other contracting state to resolve the issue via MAP within the time limit specified in the MAP article of the relevant DTA; and
No decision has been issued by a court or tribunal of the UAE or the other contracting state,the taxpayer may request the UAE CA to refer the unresolved issues to arbitration. Depending on the DTA, this may be a voluntary or mandatory provision and may be requested by either the CA of either contracting state or by the relevant person that submitted the MAP claim.

Mutual Agreement Procedure: Key Takeaways for Taxpayers

Ensure timely filing of MAP requests within the stipulated time limits.
Refer to relevant DTAs and treaty articles before filing.
Avoid pursuing MAP and court litigation simultaneously.
Maintain robust supporting documentation for all cross-border transactions.
Respond promptly to requests for additional information from the CA to avoid delays in resolution.

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A Guide on VAT Treatment for Insurance and related services

Insights

June 28, 2025

FTA Guide on Insurance and Related Services

The Federal Tax Authority (FTA) has issued a VAT Guide (VATGIN1) which outline the VAT treatment of various Insurance Services, the eligibility to recover input VAT on certain expenses and the apportionment of costs used for both taxable and exempt services.

VAT Treatment of Some of the Insurance charges and its Related Services

Multiple Supplies vs. Single Composite Supplies

In cases where insurance products offered in “package” or “bundle”, the taxability of each type of service must be taken into consideration.

Multiple supplies

Example

The insurer provides theft insurance and life insurance; each charged with separate premiums on a single invoice. The life insurance premium is exempt from VAT, while the theft insurance premium is subject to a 5% VAT.

Single composite supplies

A single composite supply occurs when one element is the principal component and the others are ancillary, forming a single, inseparable supply. It is subject to VAT at a single rate applied to the total value of the supply, typically when: a) the price of the components is not separately identified or charged, and b) all components are provided by a single supplier.

Example

An insurer may offer life insurance that includes an element of health insurance to enhance the product’s appeal. Since the prices are not separately identified, the premium would be exempt, as the principal component is the life insurance, not the health insurance.

Insurance Intermediaries (Agents)

Where an insurance intermediary (i.e. an agent or broker) acts as disclosed agent for a taxable insurance transaction, the following supplies generally occur:

The insurer supplies (re)insurance to the insured and charges the premium, which is subject to VAT at the applicable rate.
The intermediary collects for the premium on behalf of the (re)insurer, which is not considered a supply for VAT purposes.
The intermediary may charge the (re)insurer a fee or commission for the collection service which is subject to VAT at the applicable rate.
Finally, the intermediary remits the premium to the insurer, which is not considered a supply for VAT purposes.

Where the intermediary acts in its own name (undisclosed agent), the above sequence becomes a series of supplies liable to VAT.

Real Estate Insurance

It is stated that insurance related to real estate is not considered a “service related to real estate” for the purpose of determining the place of supply.

According to the general rule, the place of supply for services is where the supplier is resident. However, for services related to real estate, the place of supply is determined by the location of the real estate itself, which is an exception to the general rule.

The place of supply for insurance related to real estate follows the general place of supply rules. However, when the insurance is part of a single composite supply, where the principal element is a service related to real estate and the insurance is ancillary, the place of supply for the insurance is determined by the location of the real estate.

Employee health insurance

The Federal Tax Authority (FTA) has introduced an amendment to the Executive Regulations of the UAE VAT Law through Cabinet Decision No. 100 of 2024, which amends Cabinet Decision No. 52 of 2017. According to the amended Article 53, from 15th November 2024 when an employer provides health insurance to its employees and their family members—limited to a spouse (either a husband or one wife) and up to three children under the age of eighteen—the input tax on such expenses can be recovered.

Islamic Insurance products

Any supply made under an Islamic financial arrangement, which is certified as Shariah compliant, shall be treated similarly for VAT as traditional financial products.

This is to ensure the “equality” of VAT treatment between Islamic and non-Islamic finance products.

Example

Family takaful is a type of insurance that combines long-term savings with protection for the participant and their family, usually in cases like death, disability, or survival. Normally, family takaful and family retakaful products don’t have to pay VAT because their similar non-Islamic life insurance products are also exempt.

However, if the savings part involves investing in a fund and the provider charges a separate fee for managing this fund, then that fee would be taxable under VAT rules.

Input tax apportionment for insurance providers

The standard input VAT apportionment rules apply to insurance providers:

VAT incurred on costs wholly attributable to the standard rated and zero-rated supplies can be recovered in full.
VAT on costs incurred wholly attributable to exempt supplies cannot be recovered at all.
When VAT incurred is partly attributable to taxable supplies and partly to exempt supplies, the VAT is considered residual and must be apportioned. The standard method for attributing residual input tax is based on the recovery ratio percentage, which is calculated as follows:

(Input tax directly attributable to taxable supplies) ÷ (Input tax directly attributable to taxable supplies + Input tax that cannot be recovered)

If the standard apportionment method is not considered fair and reasonable, an insurance provider may apply to use a special method, subject to FTA approval. This method can only be applied from the second tax year of registration.

Insurance companies – recovery of claims costs

Where an insurer makes a payment in respect of the provision of some goods or services under the contract of insurance – e.g. for a replacement product or a repair of an asset – the question arises who may recover the VAT incurred.

The following principles should be applied in respect of determining which party may recover the VAT incurred:

If the insurer provides a payment to the insured which is in the nature of compensation for costs incurred by the insured (e.g. in repairing a car), the input tax in respect of the costs will be recoverable by the insured (subject to the normal recovery rules).
If the insurer incurs the cost of acquiring goods or services itself, then the input tax in respect of the costs will be recoverable by the insurer

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January 28, 2026

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January 6, 2026

Tag: Insights

Insights

Insights

Insights

The FTA Decision 7 of 2025, states that:

Audited SPFS for Tax Groups: Notes and Disclosures

Insights

Legal and Regulatory Background

The Facts of the Case

Substance Over Form: Legal Reasoning

Implications for the Construction Sector

Impact on VAT Compliance and Refunds

Conclusion

Insights

Meaning of ‘residence’ for VAT purposes

Exclusion for New Residences Refund Scheme

Timeline for submitting the application

Procedures, steps & required documents

Request for Tax Refund for Building a New Residence

Retention payments

Procedures & steps to request for Tax Refund for Retention Payments:

Insights

UAE Ministry of Finance: Ministerial Decision on Depreciation Adjustments for Investment Properties Held at Fair Value

Insights

Insights

Conditions to waive off or avail refund of Late Registration Penalty

Cases covered under the Corporate Tax Public Clarification on Waiver of Late Registration Penalty

Insights

Mutual Agreement Procedure

Legal Basis of the Mutual Agreement Procedure

When is MAP (Mutual Agreement Procedure) Available?

Need for MAP in UAE

How to File a MAP Claim

MAP Process Steps

Drawbacks of the Mutual Agreement Procedure

Time Limit for Mutual Agreement Procedure​

Penalties related to MAP

Mutual Agreement Procedure​: Key Takeaways for Taxpayers

Insights

FTA Guide on Insurance and Related Services

VAT Treatment of Some of the Insurance charges and its Related Services

Multiple Supplies vs. Single Composite Supplies

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Recent Insights

Time Limit for Mutual Agreement Procedure

Mutual Agreement Procedure: Key Takeaways for Taxpayers