Corporate Tax — United Arab Emirates
Corporate Tax Services in UAE
UAE Corporate Tax applies to taxable persons under the federal Corporate Tax regime. The regime applies to financial years starting on or after 1 June 2023, with a standard rate of 9% on the portion of Taxable Income exceeding AED 375,000. A 0% rate applies to Taxable Income up to AED 375,000, subject to the applicable rules.
Professional corporate tax services in UAE help businesses assess their tax position, meet FTA requirements, prepare accurate returns, manage documentation and address tax implications arising from their operations and transactions.
From Corporate Tax assessment and registration to return filing, audit support and transfer pricing, our specialists provide practical support aligned with the nature and structure of each business.
Overview
Corporate Tax Services for Businesses in the UAE
Corporate Tax compliance involves more than registering with the Federal Tax Authority. Businesses may need to determine their Taxable Income, maintain appropriate records, review transactions, assess Free Zone treatment, and meet their filing and payment obligations.
The right corporate tax services can help businesses establish a structured approach to compliance while identifying potential tax risks and planning considerations.
What We Do
Our Corporate Tax Services in UAE
Our Corporate Tax services include:
Service Detail
How Each Service Works
Mandatory FTA registration via EmaraTax for persons within the registration rules, with a Corporate Tax Registration Number issued on completion.
- Assess if registration is required
- Map applicable registration rules
- Review business information & documents
- Coordinate the registration application
- Support FTA registration procedures
- Advise on follow-on compliance steps
Prepare and submit the Corporate Tax Return for the Tax Period, including Taxable Income and any tax payable.
- Review financial information
- Review tax adjustments
- Support Taxable Income calculations
- Review deductions & exemptions
- Prepare the Corporate Tax Return
- Pre-submission return review
- Coordinate FTA submission
- Support payment requirements
Returns and payment are generally due within nine months from the end of the Tax Period.
Determine how UAE Corporate Tax rules apply to your business before filing or making significant commercial decisions.
- Legal structure
- Business activities
- Tax residency
- Financial year
- Revenue & income sources
- Taxable & exempt income
- Deductible expenditure
- Free Zone status
- QFZP requirements
- Related Party transactions
- Connected Person transactions
- Cross-border activities
- Compliance risk flags
Corporate Tax Accounting
Bridge accounting profit to Taxable Income so returns rest on complete, well-supported financial information.
- Review accounting information
- Reconcile profit to Taxable Income
- Review tax adjustments
- Assess relevant expenditure
- Prepare supporting schedules
- Coordinate tax & accounting needs
Accurate records help substantiate the information reported in Tax Returns.
Prepare for and respond to FTA reviews with organised records and coordinated information responses.
- Audit readiness assessment
- Review of Corporate Tax records
- Documentation organisation
- Review of previous filings
- Support FTA information requests
- Coordinate responses
Relevant records should generally be retained for at least seven years after the Tax Period.
Support Related Party and Connected Person transactions under UAE transfer pricing and arm’s-length rules.
- Related Party transaction reviews
- Connected Person considerations
- Arm’s-length requirements
- Transfer pricing documentation
- Disclosure requirements
- Intra-group transactions
- Related-party financing
- Management & service arrangements
Businesses with significant related-party activity should assess transfer pricing as part of wider CT compliance.
Rates
UAE Corporate Tax Rates
The UAE corporate tax rates depend on the amount and nature of Taxable Income and, for certain Free Zone businesses, whether the conditions for the Qualifying Free Zone Person regime are satisfied.
The 9% rate applies to the portion of Taxable Income exceeding AED 375,000. It is therefore important to distinguish accounting profit from Taxable Income when assessing a company’s Corporate Tax liability.
The UAE also introduced a Domestic Minimum Top-up Tax for relevant multinational enterprise groups for financial years starting on or after 1 January 2025, as part of the UAE’s implementation of the OECD’s Pillar Two framework.
Advisory
Corporate Tax Advisory Services in UAE
Corporate Tax advisory helps businesses understand the tax implications of their existing operations and proposed transactions.
Corporate Tax Compliance Advisory
Compliance advisory can cover:
- Registration requirements
- Tax Return obligations
- Record keeping
- Filing deadlines
- Payment requirements
- Supporting documentation
- Ongoing compliance reviews
Corporate Tax Planning
Tax planning may involve reviewing the Corporate Tax implications of legitimate commercial decisions, including:
- Business structures
- Corporate group arrangements
- Tax Groups
- Free Zone structures
- Business expansion
- Restructuring
- Related Party transactions
- Cross-border activities
Tax planning should always reflect the actual commercial substance and applicable UAE tax legislation.
Transaction-Based Tax Advisory
Certain transactions can require specific Corporate Tax analysis, including:
- Related Party transactions
- Connected Person transactions
- Intra-group financing
- Management fees
- Service arrangements
- Asset transfers
- Business restructuring
- Cross-border transactions
Corporate Tax Risk Advisory
A Corporate Tax review can help identify potential issues such as:
- Incorrect Taxable Income calculations
- Unsupported tax adjustments
- Documentation gaps
- Incorrect Free Zone treatment
- Transfer pricing risks
- Missed filing obligations
- Inadequate record keeping
Business Types
Corporate Tax by Business Structure
Free Zone
Free Zone Businesses
Free Zone Persons are within UAE Corporate Tax. A Qualifying Free Zone Person may get 0% on Qualifying Income; other income may face the 9% rate.
- Qualifying Income
- Qualifying Activities
- Excluded Activities
- Free Zone / non-Free Zone transactions
- Qualifying Intellectual Property
- Adequate substance
- De minimis requirements
- Transfer pricing compliance
A Free Zone licence alone does not mean all income qualifies for 0%.
Mainland
Mainland Companies
Mainland companies across Dubai and the other Emirates fall within the federal UAE Corporate Tax framework where the conditions are met.
- Corporate Tax assessment
- Registration
- Return filing
- Tax accounting
- Compliance reviews
- Tax planning
- Transfer pricing
- Audit support
CT is federal and applies across all Emirates, subject to the Corporate Tax Law.
International
International Businesses
Foreign businesses with UAE activity may need to assess whether they fall within the Corporate Tax regime.
- UAE tax residency
- Permanent Establishment
- UAE-sourced income
- Cross-border transactions
- Double Taxation Agreements
- Foreign tax considerations
- Related Party transactions
- Transfer pricing
UAE-sourced income alone does not automatically require CT registration and filing.
Ongoing
Corporate Tax Compliance Management
Corporate Tax compliance continues beyond registration and the submission of a single return.
Compliance Review
Periodic reviews flag business changes that may affect your Corporate Tax position.
Documentation & Records
Keep records that support FTA filings. Retain relevant documents for at least seven years.
Regulatory Monitoring
Track CT Law, Cabinet and Ministerial Decisions, and FTA guidance as requirements evolve.
FTA Support
Help with FTA correspondence, information requests, and ongoing compliance matters.
Deadline Monitoring
Businesses should monitor:
- Registration deadlines
- Tax Return deadlines
- Payment deadlines
- Record-keeping rules
- Transfer pricing obligations
- Other compliance requirements
Tax Position Review
Reassess when the business:
- Expands its activities
- Changes its structure
- Enters new markets
- Has related-party deals
- Changes Free Zone activities
- Sets up overseas operations
Implementation
Corporate Tax Implementation for Your Business
A structured approach can make Corporate Tax compliance easier to manage and integrate into existing business processes.
Understand the Business
Review:
- Legal structure
- Business activities
- Financial year
- Revenue streams
- Mainland or Free Zone status
- Ownership
- Related entities
- Relevant transactions
Assess the Corporate Tax Position
Determine:
- Whether Corporate Tax applies
- Taxable status
- Taxable Income
- Applicable rate
- Exemptions and reliefs
- Free Zone considerations
- Transfer pricing requirements
Establish Compliance Requirements
Identify requirements relating to:
- Corporate Tax registration
- Financial records
- Tax Returns
- Tax payments
- Supporting documents
- Related Party transactions
Prepare and Review Tax Information
Review relevant financial information and tax adjustments before preparing the Corporate Tax Return.
File and Maintain Compliance
Submit the Corporate Tax Return and settle any Corporate Tax payable within the applicable statutory timeframe.
Review the Position Ongoing
Corporate Tax requirements should be reassessed when there are significant changes to the business, its activities, ownership, structure or transactions.
Consultants
Corporate Tax Consultants in UAE
Choosing the right corporate tax consultants UAE businesses can work with depends on the complexity of their operations and the level of support required.
What Corporate Tax Consultants Do
Professional corporate tax consultants may assist with:
- Corporate Tax assessment
- Registration
- Tax Return preparation
- Tax accounting
- Compliance reviews
- Free Zone analysis
- Tax planning
- Transfer pricing
- FTA audit support
- Ongoing advisory
Why Work with Corporate Tax Consultants?
Professional guidance can help businesses:
- Understand their tax position
- Reduce avoidable compliance risks
- Maintain appropriate documentation
- Identify relevant tax considerations before transactions
- Manage filing obligations
- Address complex tax matters
- Maintain an organised Corporate Tax process
The objective is not simply to file a return, but to establish a sustainable approach to Corporate Tax compliance.
Dubai
Corporate Tax Services in Dubai
Businesses searching for corporate tax consultants Dubai often need support that extends beyond basic registration.
Corporate Tax services can support:
- Dubai mainland companies
- Dubai Free Zone businesses
- Startups and SMEs
- Corporate groups
- Family-owned businesses
- International companies operating from Dubai
As Corporate Tax is a federal UAE tax, businesses in Dubai are subject to the same federal framework that applies across the UAE, subject to the rules applicable to their particular circumstances.
Audience
Who Can Benefit from Corporate Tax Services?
- Startups and SMEs
- Support with understanding Corporate Tax obligations and establishing appropriate compliance processes from the beginning.
- Mainland Companies
- Support covering assessment, registration, filing, accounting and ongoing compliance.
- Free Zone Companies
- Assistance with Corporate Tax obligations and assessment of QFZP conditions and Qualifying Income.
- Corporate Groups
- Support with Tax Group considerations, Related Party transactions, transfer pricing and group-level tax matters.
- Family-Owned Businesses
- Tax support for operating companies, group structures and transactions between related entities.
- International Businesses
- Assistance with UAE Corporate Tax considerations affecting cross-border operations and UAE activities.
- Multinational Groups
- Support with UAE Corporate Tax and relevant international tax considerations, including Domestic Minimum Top-up Tax where applicable.
Why IncHub
Why Choose a Professional Corporate Tax Service?
Effective Corporate Tax management requires an understanding of both tax rules and the underlying business.
A professional service can provide:
UAE Tax Expertise
Guidance based on the UAE Corporate Tax framework and relevant FTA requirements.
End-to-End Support
Coordinated assistance across assessment, registration, filing, compliance and advisory requirements.
Mainland and Free Zone Knowledge
Support for businesses operating under different UAE business structures, including Free Zone companies assessing QFZP treatment.
Integrated Financial Perspective
Corporate Tax decisions often depend on accounting information, financial reporting, transactions and business structures. Coordinating these areas can improve the quality of the overall tax position.
Practical Advisory
Advice should be based on the business’s actual activities, transactions and commercial objectives rather than generic tax assumptions.
Ongoing Compliance Support
Corporate Tax is an ongoing obligation. Regular reviews can help identify changes that may affect a company’s tax position.
Obligations
Corporate Tax Compliance Obligations
- Corporate Tax Registration
- Taxable persons must comply with the applicable Corporate Tax registration requirements and obtain a Corporate Tax Registration Number where required.
- Corporate Tax Return
- Corporate Tax Returns are generally due within nine months from the end of the relevant Tax Period.
- Corporate Tax Payment
- Where Corporate Tax is payable, the liability is generally due within the same nine-month period following the end of the relevant Tax Period.
- Record Keeping
- Relevant Corporate Tax records and documents should generally be retained for at least seven years following the end of the relevant Tax Period.
- Transfer Pricing Compliance
- Businesses with relevant Related Party and Connected Person transactions need to consider the UAE transfer pricing rules and applicable documentation requirements.
- FTA Audit and Compliance
- Businesses should maintain records that substantiate their Corporate Tax position and the information submitted to the FTA.
Complex Structures
Corporate Tax Support for Complex Business Structures
Corporate Tax Groups
Eligible companies under common ownership may be able to form a UAE Corporate Tax Group, subject to the conditions prescribed by the Corporate Tax Law.
A Tax Group can affect how the group’s Corporate Tax position is determined and should therefore be assessed before implementation.
Related Party Transactions
Transactions between Related Parties may require consideration of the UAE transfer pricing rules and arm’s-length principle.
Cross-Border Transactions
Cross-border transactions may require review of:
- UAE Corporate Tax
- Permanent Establishment
- UAE-sourced income
- Foreign taxation
- Double Taxation Agreements
- Transfer pricing
Permanent Establishment
Foreign juridical persons may become subject to UAE Corporate Tax where they have a Permanent Establishment or otherwise fall within the relevant provisions applicable to non-residents.
Free Zone Structures
Free Zone businesses should assess their tax treatment based on their activities, income and compliance with the QFZP conditions rather than assuming that Free Zone status automatically provides a 0% Corporate Tax rate.
Questions
Frequently Asked Questions
What are corporate tax services in UAE?
Corporate tax services in UAE are professional services that help businesses manage their obligations under the UAE Corporate Tax regime. They can include Corporate Tax assessment, registration, return filing, accounting, compliance, advisory, Free Zone analysis, transfer pricing and FTA support.
What does a corporate tax consultant do?
A corporate tax consultant helps businesses understand how UAE Corporate Tax applies to their activities and provides support with tax assessment, compliance, filing, planning and other applicable tax matters.
What are the UAE corporate tax rates?
The standard UAE Corporate Tax rate is 0% on Taxable Income up to AED 375,000 and 9% on the portion exceeding AED 375,000. Qualifying Free Zone Persons may benefit from a 0% rate on Qualifying Income, subject to the applicable conditions.
Is Corporate Tax Applicable to Free Zone Companies in the UAE?
Yes. Free Zone Persons are within the UAE Corporate Tax regime. A Free Zone Person that satisfies the conditions for QFZP status may benefit from a 0% rate on Qualifying Income. Other Taxable Income may be subject to the applicable 9% rate.
Does my company need Corporate Tax registration?
Persons subject to Corporate Tax generally need to register with the FTA and obtain a Corporate Tax Registration Number. Specific registration requirements and deadlines depend on the taxpayer’s circumstances.
What is a company tax return in the UAE?
A company tax return generally refers to the Corporate Tax Return submitted to the Federal Tax Authority for the relevant Tax Period. It contains the information required to determine the taxpayer’s Corporate Tax position.
Do businesses need corporate tax consultants in Dubai?
Professional corporate tax consultants in Dubai can help businesses assess their Corporate Tax position, manage compliance, prepare returns, review transactions and address more complex tax matters.
What does Corporate Tax compliance include?
Corporate Tax compliance can include registration, maintaining records, determining Taxable Income, preparing and submitting the Corporate Tax Return, paying Corporate Tax where applicable and meeting other requirements relevant to the taxpayer.
Can a Corporate Tax consultant help with an FTA audit?
Yes. Professional support can assist with audit preparation, documentation review, FTA correspondence and responses to information requests within the agreed scope of service.
Can Corporate Tax consultants help with transfer pricing?
Yes. Transfer pricing support can cover Related Party and Connected Person transactions, arm’s-length considerations, documentation and applicable disclosure requirements.
Work With IncHub
Get Corporate Tax Services in UAE
Corporate Tax compliance is an ongoing business responsibility. The right support can help you understand your tax position, meet FTA requirements, maintain appropriate records and make better-informed decisions when your business changes.
Whether you need corporate tax services, a tax assessment, return filing support, audit assistance or ongoing advisory, professional guidance can be structured around your business requirements.