Does corporate tax replace VAT in the UAE?

No. Corporate tax and VAT are two separate taxes in the UAE, and corporate tax does not replace VAT — both can apply to the same business at the same time. VAT is a consumption tax charged on most goods and services at a standard rate of 5%, introduced in 2018; businesses collect it from customers and remit it to the Federal Tax Authority, with registration required once taxable supplies exceed the mandatory VAT threshold. Corporate tax, introduced for financial years starting on or after 1 June 2023, is a tax on a business's net profit at 0% up to AED 375,000 and 9% above that. A business can therefore be registered for both, filing periodic VAT returns and an annual corporate tax return separately, each with its own registration, deadlines, and records. They are administered by the same authority (the FTA) but under different laws. Because your VAT and corporate tax obligations are independent, check both through the FTA's EmaraTax portal. If you need help managing both, you can compare verified UAE legal professionals and tax advisers on LEXAI.