The deadlines (identical federally)
Pilot (voluntary)1 July 2026
Mandatory — large businesses (revenue ≥ AED 50m)1 January 2027
Mandatory — all other tax-registered businesses1 July 2027
Scope of the mandateB2B and B2G only — B2C is currently excluded (Ministerial Decision 243/2025)
Context for Ras Al Khaimah
Manufacturing, building materials, ceramics and tourism, with one of the largest free-zone populations in the country by company count — a high proportion of small entities issuing B2B invoices.
Notable free zones
- RAKEZ (Ras Al Khaimah Economic Zone)
- RAK FTZ
Free-zone businesses are not automatically exempt — any business issuing B2B or B2G invoices is in scope regardless of whether it sits in a free zone.
This page is general guidance for businesses in Ras Al Khaimah and does not replace tax advice specific to your business. The mandate is federal — the deadlines and scope are identical across all seven emirates.
Last updated: 2026-08-30 — our methodology
Last updated: 2026-08-30 — our methodology