UAE tax and payroll glossary
The terms a UAE business meets with the FTA and MOHRE, each with its meaning, a worked example in AED and the pages where it is used. In Arabic and English.
E
- EmaraTaxThe FTA's online platform where a UAE business registers, files its returns, pays and deregisters.
- End-of-service gratuity (UAE)What a UAE private-sector employee is owed after a year's service: 21 days' basic wage a year, then 30.
Q
- Qualifying Free Zone PersonA UAE free zone company that meets the conditions and pays 0% corporate tax on its qualifying income.
S
- Small Business ReliefA UAE corporate tax election: a resident with revenue of AED 3 million or less is treated as having no taxable income.
T
- TRN (Tax Registration Number)The 15-digit number the FTA gives a business it registers for tax; it goes on every UAE tax invoice.
W
- WPS (UAE Wage Protection System)MOHRE's system for paying private-sector wages; since 2026 the previous month's wages fall due on the 1st.
Aqid ERP in the UAE
Set up for the UAE's rules from the first day.
- Plans from 77 د.إ a month
- UAE e-invoicing (2027)
- VAT 5 %
- Corporate tax
- WPS