14 July 2026 · Eligibility
Who Can Form a UAE Tax Group
A UAE Tax Group can be formed by two or more UAE-resident juridical persons where a parent holds at least 95% of the capital, voting rights and profit entitlement of each subsidiary. All members must share the same financial year-end and accounting standards, and none may be an Exempt Person or a Qualifying Free Zone Person. Natural persons cannot be group members.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The eligibility conditions
Every condition must be met to group.
- UAE-resident juridical persons only.
- Parent holds 95%+ of each subsidiary.
- Same financial year-end and accounting standards.
- No Exempt Person or QFZP members.
Excluded from grouping
Some entities simply cannot join.
- Natural persons (individuals).
- Qualifying Free Zone Persons keeping 0%.
- Exempt Persons.
- Non-resident entities.
Related guides
Frequently Asked Questions
For checking whether your companies can group.
Can an individual owner be in a tax group?
No. Tax-group members must be juridical persons; natural persons cannot join.
Can a QFZP be a group member?
No. A Qualifying Free Zone Person cannot be part of a tax group.
Must members share a year-end?
Yes. All members must have the same financial year-end and accounting standards.
Can Exiloz confirm eligibility?
Yes. We test each condition before you apply so the group is valid.
Check if you can group
Exiloz confirms whether your companies meet every tax-group condition.