Public Joint Stock Company PJSCUAE mainland
What it takes to form, own and run a public limited company in UAE mainland, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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The shareholder shall be liable only to the extent of his share in the capital of the Company.
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Five or more persons may incorporate a Public Joint Stock Company.
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provided that the number of the members be not less than three and not more than eleven
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The issued capital of the Public Joint Stock Company shall not be less than (30,000,000) thirty million dirhams.
The registry’s and the law’s own pages do not mention it.
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0% (zero percent) on the portion of the Taxable Income not exceeding AED 375,000.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 3
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provided that the number of the members be not less than three and not more than eleven
- Shareholders
- At least 5
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Five or more persons may incorporate a Public Joint Stock Company.
- Members
- At least 5
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Five or more persons may incorporate a Public Joint Stock Company.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not required
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Every Company shall have an address registered with the State and to which notices and correspondences shall be dispatched.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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The annual financial statements of the Company shall be published in accordance with the controls set by the Authority
- Audit for a small company
- Required
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Every Joint Stock Company or Limited Liability Company shall have one or more auditors to audit the accounts of the Company on a yearly basis.
- Audit
- Auditor to audit the accounts yearly (Art. 27); accounts presented to the general assembly with the auditor's report
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Every Joint Stock Company or Limited Liability Company shall have one or more auditors to audit the accounts of the Company on a yearly basis.
Important dates
When each obligation falls due, as the authority states it.
- General assembly of shareholders convened by the board of directors
- 4 months after the end of the accounting period
With the company's own meeting
- Audited accounts of the fiscal year approved by the board and presented to the general ass
- 4 months after the end of the accounting period
With general assembly; Securities and Commodities Authority and Competent Authority
The four months govern presenting the accounts to the general assembly (Art. 238(1)).
- Chairman notifies the Registrar of the certificate of incorporation, Memorandum, Statute a
- 5 days after incorporation
With Registrar (Ministry of Economy and Tourism)
Counted from the Competent Authority's issuance of the commercial licence (Art. 136).
What is public
- Beneficial owners
- To the authorities only
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The Ministry and the Registrar are prohibited from disclosing the data of the Beneficial Owner Record or the register of partners or shareholders and making them available to any person
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–9%+3 regimes
Corporate Tax: 0% on taxable income up to AED 375,000 and 9% above; a PJSC is a juridical person
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0% (zero percent) on the portion of the Taxable Income not exceeding AED 375,000.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Qualifying Free Zone Person free zone · 0%
A qualifying free zone person Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, art. 18 - Participation Exemption holding · 100% exempt
Taxable persons holding a Participating Interest — a 5% or greater ownership interest in the shares or capital of a juridical person, held or intended to be held for at least twelve uninterrupted months Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, art. 23 - Foreign Permanent Establishment Exemption other
Resident persons with foreign permanent establishments Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, art. 24
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in United Arab Emirates
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the PJSC.
Every business in UAE mainland
VAT
- Standard rate
- 5%
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VAT 5% (AED)
- Other rates
- Not stated
- Registration threshold
- AED 375,000 · about €89,335
total value of taxable supplies and imports; previous 12 months, or expected within the next 30 days
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Businesses resident in the UAE: Registration for VAT is mandatory if: - The total value of taxable supplies and imports exceeds AED 375,000 over the past 12 months, or is expected to exceed that threshold within the next 30 days.
- Voluntary registration
- Yes
A resident business below the mandatory threshold may register voluntarily once its taxable supplies, imports or taxable expenses exceed AED 187,500 in the past 12 months or are expected to within 30 days.
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Businesses resident in the UAE that make taxable supplies may register voluntarily for VAT if: - The total value of taxable supplies, imports, or taxable expenses in the past 12 months, or expected in the next 30 days, exceeds AED 187,500 (the voluntary registration threshold).
- A foreign company
- Registers from its first taxable supply; no local representative required
A non-resident business must register for VAT if it makes taxable supplies in the UAE, even where the value of those supplies does not exceed the AED 375,000 threshold, unless another party in the UAE is responsible for settling the VAT on those supplies. Registration is made directly through an EmaraTax account; no representative is required.
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Non-resident businesses: VAT registration is mandatory if: - The business makes taxable supplies in the UAE, even if the value of supplies does not exceed the threshold, unless there is another party in the UAE responsible for settling the VAT on those supplies.
- Returns filed
- Depends on the business
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Once you have registered for VAT in the UAE, you are required to file your VAT return and make related VAT payments within 28 days from the end of your tax period.
- Tax authority
- Registration page read 2026-10-22
Portals and registers
- Business registerMinistry of Finance – Agreements Avoiding Double Taxation
- Tax authorityFederal Tax Authority (FTA)
- Tax treatiesCustoms and Port Security (ICP)
Payment and banking services
2 services name United Arab Emirates on their own list: Paysera, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Public Joint Stock Company (PJSC)
- ISO 20275 code
- JGNUSecondary GLEIF, Entity Legal Forms code list