The short version
| Question | Answer | Source |
|---|---|---|
| VAT rate on marketing, content, influencer services | 5% | FTA bulletin via BDO |
| Must register for VAT | Taxable supplies > AED 375,000 in 12 months, or expected in the next 30 days | VAT Executive Regulation |
| May register voluntarily | From AED 187,500 of supplies or VAT-able expenses | Same |
| Deadline to apply | 30 days from becoming liable | Same |
| Barter | Taxable; value = market value of what you received, excluding VAT | FTA VATP042 via PwC |
| Corporate tax for an individual creator | Only above AED 1 million turnover a calendar year | FTA natural persons guide |
| Small business relief | Revenue ≤ AED 3 million, periods ending by 31 Dec 2026 | Ministerial Decision 73/2023 |
Not tax advice. The FTA's own guides are the authority; we link them throughout.
What the FTA said about influencers
The Federal Tax Authority published a bulletin on artists and social media influencers, summarised by BDO. The main points:
- influencer services follow the general VAT rules, at 5% or 0% if the zero-rating conditions are met;
- taxable services include online promotion, featuring a product in a video or post, appearances, giving access to the creator's network, and reimbursed expenses charged to the client;
- to test the AED 375,000 threshold, count all taxable supplies, not only influencer work;
- barter counts: goods received in exchange for a service are consideration, and VAT is due on their value;
- non-resident creators have no threshold: if the UAE client isn't VAT-registered (so can't reverse-charge), the creator has to register.
In 2025 the FTA added Public Clarification VATP042 on barter, which PwC summarises: each side of a barter makes a supply, values it at market value, and issues tax invoices if the supply is taxable.
Worked examples
1. Paid post, VAT-registered creator. A Dubai creator charges a restaurant AED 8,000 for two reels.
| Line | AED |
|---|---|
| Fee | 8,000.00 |
| VAT 5% | 400.00 |
| Invoice total | 8,400.00 |
A VAT-registered restaurant can usually recover the AED 400 as input tax.
2. Barter, VAT-registered creator. A hotel gives a creator a two-night stay worth AED 3,150 at market price (VAT included) for one reel and three stories. The creator's service is valued at the market value of the stay excluding VAT:
- value of the creator's supply: 3,150 ÷ 1.05 = AED 3,000;
- VAT the creator owes: 3,000 × 5% = AED 150;
- the hotel, for its part, has supplied a stay and accounts for its own VAT on it.
Both sides should issue tax invoices for their part of the swap.
3. Small creator, below the threshold. A creator earning AED 15,000 a month (AED 180,000 a year) from brand deals is under both the mandatory (AED 375,000) and voluntary (AED 187,500) VAT thresholds and under the AED 1 million corporate tax threshold for individuals. They invoice without VAT. If one big contract will push them past AED 375,000 in the next 30 days, the registration duty starts from that expectation, not at year end.
Exports: when 0% might apply
Services supplied to a recipient with no place of residence in the UAE, who is not in the UAE when the services are performed, can be zero-rated under the conditions in the VAT Executive Regulation. The catch for marketing: a foreign brand paying for content aimed at UAE customers, or with staff present at the Dubai shoot, may not meet the conditions. Get the zero-rating checked before you invoice at 0%.
Corporate tax, briefly
Federal Decree-Law No. 47 of 2022 taxes business profit at 9% above AED 375,000. For individuals, Cabinet Decision 49 of 2023 says a natural person's business is subject to corporate tax only when turnover from UAE business exceeds AED 1 million in a calendar year, and in-kind payments count at market value (FTA guide). Above that they must register, and with revenue up to AED 3 million they can elect small business relief for periods ending on or before 31 December 2026. A creator trading through a company (for example a SHAMS LLC) is a juridical person and has to register for corporate tax regardless of turnover.
What nobody tells you
- Gifted products count toward the threshold. Barter is consideration. A creator with AED 250,000 in cash deals and AED 150,000 in stays and products may be over AED 375,000.
- The NMA asks about tax too. The Advertiser Permit guide lists "register for taxation and obtain a Tax Registration Number" among permit holders' obligations. How that interacts with the VAT thresholds isn't spelled out; ask the FTA.
- Agency fees and ad spend are taxed differently. A UAE agency's fee carries 5% VAT; ad spend billed to you by a platform from abroad may fall under the reverse charge instead. Check how each invoice is issued.
- Quotes must say whether VAT is in. Under Article 27 of the VAT Executive Regulation, published prices must include VAT; a supplier may quote excluding VAT only to a VAT-registered customer or for export, and must say so clearly. A B2B quote of "AED 5,000 + VAT" is fine; a price list for consumers is not.
Vladimir Chernyshev, GM: brands should ask every creator for a TRN or a written statement that they're below the threshold, and file it with the contract. It takes one email and saves an argument with the tax authority later.
Related: checking an influencer's permit, how to become a content creator in Dubai legally.
