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UAE regulation, Vietnam market, sourcing, real estate and carbon/ESG — M Consulting Vietnam summarizes and analyzes what it means for Vietnamese.
Newly established companies in the UAE (including the Free Zone) must register corporate tax with the Federal Tax Authority (FTA) on EmaraTax within 3 months from the date of establishment.
A Free Zone company that wants to maintain a 0% tax rate for a Qualifying Free Zone Person must have an audited financial report. Many Free Zone companies, including IFZAs, also require an audit report.
Companies in the UAE are required to register VAT when taxable revenue in 12 months exceeds (or is expected to exceed in the next 30 days) AED 375,000 (≈ USD 102.110); is voluntarily registered from AED 187.500.
Vietnam filed its instrument of accession to the La Hay Convention of 1961 on December 31, 2025; the Convention came into force with Vietnam on September 11, 2026.
Visa types (excluding Investor/Partner) only allow for stays outside the UAE for a maximum of 180 days. Overtime requests for re-entry permits (about 3–5 working days); unlicensed entry may be refused or restricted.
New Investor/Partner visa applicants need a three-month personal account with a minimum maintenance balance of AED 50,000 (≈ USD 13,600) per month and regular transactions.
According to the decision of the UAE Federal Tax Authority (FTA Decision No. 3/2024), companies established after 01/03/2024 must file their corporate tax registration within 3 months from the date of establishment.
Companies with annual revenue of up to AED 3 million (≈ USD 817,000) continue to apply the simplified compliance mechanism for corporate tax until 31/12/2029.
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