01FTA guide · PDF
Corporate tax
General Corporate tax Guide
A broad starting point for Taxable Persons, rates, reliefs, registration, returns and record keeping.
September 2023 · 125 pagesOpen PDF
SAIF resources & authority guidance
UAE Tax Guides & Downloads
Find SAIF’s e-invoicing briefing, downloadable Federal Tax Authority guides and practical online guidance for UAE businesses. Choose a topic below to get to the right source quickly.
Featured SAIF download
UAE e-invoicing briefing
Preparing for UAE e-invoicing involves more than choosing software. Use SAIF’s briefing as a discussion starter for your finance team, then check the Ministry of Finance for the governing framework and updates.
Direct from the Federal Tax Authority
Official UAE tax PDFs
These PDFs open on the FTA website. The edition shown helps you identify each document; check the authority library for later updates before applying guidance to a current filing.
02FTA guide · PDF
Corporate tax
Corporate tax Returns Guide
Walks through return preparation and the information requested for a Corporate tax filing.
November 2024 · 176 pagesOpen PDF
03FTA guide · PDF
Corporate tax
Determination of Taxable Income
Explains the bridge from accounting income to Taxable Income, including adjustments and deductions.
July 2024 · 107 pagesOpen PDF
04FTA user manual · PDF
VAT
VAT Registration User Manual
A screen-by-screen reference for preparing and submitting a VAT registration through EmaraTax.
FTA manual · 58 pagesOpen PDF
05FTA guide · PDF
Excise Tax
Excise Tax: Taxable Persons Guide
Authority guidance on the principal Excise Tax obligations for taxable persons.
January 2026 · 72 pagesOpen PDF
06FTA user manual · PDF
Excise Tax
Excise Tax Registration User Manual
Practical EmaraTax registration steps for a business that needs to register for Excise Tax.
FTA manual · 57 pagesOpen PDF
Read online at SAIF
Practical guides for business decisions
Need context before opening a detailed authority manual? These SAIF pages answer common UAE search questions and show where a business-specific review may be needed.
01Interactive toolUAE Corporate tax calculatorModel the standard 0% and 9% rates, then review the limits of an estimate.↗02Corporate tax guideQualifying Free Zone PersonsAssess qualifying status, income and the evidence a free-zone business needs.↗03VAT guideVAT return filing in DubaiUnderstand the records, review steps and common errors before a VAT return is submitted.↗04Transfer pricing guideTransfer pricing servicesSee how related-party transactions and documentation are approached in the UAE.↗
Check the current source
Authority libraries and updates
Individual PDFs are useful working references. For new decisions, amended rules and replacement editions, start with the publisher’s own resource library.
Common questions
Using these downloads
What is from SAIF, what is issued by an authority, and which guide answers your immediate question?
01Where can I download the SAIF UAE e-invoicing briefing?+
Use the featured SAIF e-invoicing briefing link at the top of this page. It opens a PDF on saifaudit.com. For legal requirements and implementation updates, also consult the UAE Ministry of Finance e-invoicing resource page.
02Are the FTA guides on this page issued by SAIF?+
No. The documents marked “FTA guide” or “FTA user manual” are issued by the Federal Tax Authority and open on tax.gov.ae. The SAIF briefing is separately identified as SAIF material.
03Which PDF should I read before filing a UAE Corporate tax return?+
Start with the FTA Corporate tax Returns Guide for the return process. The General Corporate tax Guide and Determination of Taxable Income guide help with the underlying treatment and calculation. A guide does not replace checking the rules for your Tax Period.
04Is the VAT Registration User Manual the same as VAT return guidance?+
No. The registration manual explains how to register through EmaraTax. VAT return preparation deals with transactions, input tax, adjustments, reconciliation and filing after registration. SAIF’s VAT return guide covers that separate task.
05How do I know whether a tax guide is still current?+
Read the edition date shown on the PDF and check the issuing authority’s guidance library for updates before relying on it. Tax laws, decisions and portal procedures may change after a PDF is published.
Apply the guidance to your business
Need help with a specific filing or system change?
Tell us which entity, tax period or process you are reviewing. We can scope the accounting, tax or e-invoicing support you need.
