7 September 2026 · How Long
How Long to Keep Tax Records
The UAE sets retention periods by tax: corporate-tax records must be kept for at least 7 years after the tax period, VAT records for at least 5 years, and real-estate records for at least 15 years. The obligation applies to taxable persons and to exempt persons, who must keep records to prove they qualify. Keep to the longest applicable period where a record serves more than one tax.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Periods by tax
Different taxes, different periods.
- Corporate tax: at least 7 years.
- VAT: at least 5 years.
- Real estate: at least 15 years.
- Applies to taxable and exempt persons.
Keep to the longest
Overlapping records need the longest period.
- A record can serve multiple taxes.
- Keep it for the longest applicable period.
- Real-estate records run longest at 15 years.
- When unsure, retain longer.
Related guides
Frequently Asked Questions
For setting your retention policy.
How long for corporate-tax records?
At least 7 years after the end of the relevant tax period.
How long for VAT records?
At least 5 years.
How long for real-estate records?
At least 15 years.
Can Exiloz set our policy?
Yes. We set a compliant retention policy for your business.
Set your retention policy
Exiloz sets a compliant record-retention policy across all your taxes.