Disclaimer

Please read this before you use TI. By using TI you accept it. Version 1 — 15 September 2026

1. TI assists; it does not advise

TI (Tax Intelligence) is an information and assistance tool. It helps you find and understand the UAE Federal Tax Authority's published legislation and guidance. TI does not give tax advice, legal advice, accounting advice or any other professional advice, and nothing on this website is an opinion on your particular situation.

2. TI is not a tax agent or tax consultant

TI and its operator are not acting as a registered tax agent, tax consultant or tax adviser when you use this website. Using TI does not create an adviser–client relationship, and TI does not represent you before the Federal Tax Authority or any other authority.

3. TI is not official FTA information

TI is independent. It is not operated, endorsed or approved by the Federal Tax Authority (FTA), the Ministry of Finance or any other government entity. TI's answers and search results are not official statements, clarifications, decisions or rulings of the FTA, and they do not bind the FTA. Only the FTA's own publications and the clarifications it issues are official. If anything TI shows differs from the FTA's official text, the official text prevails.

4. How answers are produced, and their limits

• Answers are written by artificial intelligence from the FTA documents TI holds, and are checked automatically before they are shown - that every reference points to a real provision, that rates and amounts appear in the sources, and that the answer is in the language of the question.
• These checks reduce errors; they cannot remove them. An answer can misread a provision, leave out a condition or exception, or miss a change in the law that TI has not yet collected.
• TI holds published FTA material only. It does not hold court or committee decisions, unpublished FTA practice, or private clarifications issued to other people.
• Answers are general. They are based only on the words of your question and cannot take account of facts you have not given.

We aim to give you the best and most accurate results we can, but we do not guarantee that any answer or search result is accurate, complete or up to date.

5. Before you act

Before you file a tax return, register or deregister, claim a refund, make an election, respond to the FTA, or take any decision with tax consequences:

• read the official text of the law TI shows under each answer, and check that it is the current version on the FTA's website; and
• obtain advice from a registered tax agent or a qualified tax adviser who knows your facts.

6. No responsibility for decisions

To the fullest extent permitted by the laws of the United Arab Emirates, TI and its operator accept no responsibility or liability for any loss, penalty, interest, tax assessment, cost or damage of any kind arising from any decision taken, action taken or not taken, return filed, or position adopted on the basis of TI's answers, search results or any other content on this website. You use TI at your own risk, and you remain responsible for your own tax affairs and for complying with UAE law.

7. Where this disclaimer appears

A short form of this disclaimer is shown under every answer TI gives and at the foot of every page of this website, and it is part of the Terms of use. Each version of this disclaimer, and the date it was published, is kept on record.

8. Contact

Questions about this disclaimer: [email protected].