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 Umm Al Quwain
The smallest emirate by economic activity, with a base of small trading and services businesses. Most fall into the later mandate phase, but the rules and the deadlines are identical to everywhere else.
Notable free zones
- Umm Al Quwain Free Zone (UAQ FTZ / Ahmed Bin Rashid FZ)
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 Umm Al Quwain 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