CORPORATE TAX SERVICES IN UAE
Stay compliant and profitable with 0% up to AED 375k, 9% above, on-time filings (within 9 months of year-end), and QFZP checks for free zones. 14+ years advising startups, SMEs, and MNCs—registration, returns, and planning done right.
What Is Corporate Tax in the UAE?
The UAE Corporate Tax is a direct tax on net business profits, introduced for financial years starting on or after 1 June 2023. Its purpose is to align the UAE with global tax standards while maintaining its competitive, pro-business environment.
The current structure is:
- 0% on taxable profits up to AED 375,000
- 9% on taxable profits above AED 375,000
- 15% Domestic Minimum Top-Up Tax (DMTT) for large multinational groups with EUR 750m+ consolidated revenue under OECD Pillar Two rules
Corporate Tax applies to most businesses operating in the UAE, including mainland and free zone companies (with special rules for Qualifying Free Zone Persons (QFZP)). Returns must typically be filed with the Federal Tax Authority (FTA) within 9 months of the end of the financial year.
At Gulf Corporate Services, our team of corporate tax consultants in Dubai helps you understand how these rules apply to your business. From registration and tax return filing to QFZP assessments and transfer pricing documentation, we ensure you stay compliant while planning strategically for profitability.
Steps to Comply with the New Corporate Tax in the UAE
Staying compliant with the new UAE Corporate Tax law requires more than filing once a year — it demands a structured, proactive approach. At Gulf Corporate Services, our corporate tax consultants in Dubai ensure every stage of the compliance process is handled seamlessly:
1. FTA Registration
All companies must register with the Federal Tax Authority (FTA) via the EmaraTax portal and obtain a Tax Registration Number (TRN). Without this, you cannot legally file or pay corporate tax.
2. Accounting Systems
The law requires maintaining IFRS-compliant accounts. Transparent bookkeeping, reconciled ledgers, and proper expense classification are essential. We help SMEs and corporates implement accounting systems that meet compliance standards.
3. Reliefs & Exemptions
Reliefs such as Small Business Relief (SBR), group relief, and restructuring exemptions can significantly reduce tax liabilities. Our advisors assess eligibility and structure your filings to maximise available benefits.
4. Tax Return Filing
Corporate Tax returns must be filed within nine months of the end of the financial year. We prepare and review returns to ensure accurate income calculations, adjustments, and disclosures — reducing the risk of FTA penalties.
5. Timely Payment
Any tax liability must be paid before the deadline. Late payments result in penalties and interest, which can harm both finances and reputation. We track deadlines, send reminders, and assist with payment processing.
6. Record Retention
Businesses are required to retain supporting documents — invoices, contracts, ledgers, and statements — for at least seven years. Proper record-keeping is critical for passing FTA audits.
By following these steps, your company not only avoids penalties but also demonstrates accountability and financial discipline. With our corporate tax advisory in the UAE, you stay ahead of legal changes, reduce risk, and build long-term business credibility.
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Who Needs to Register for Corporate Tax in UAE?
Corporate Tax registration is mandatory for most entities doing business in the UAE. According to the Federal Tax Authority (FTA), the following must register on the EmaraTax portal:
- Mainland companies licensed by the Department of Economy & Tourism (DET) or other emirate-level authorities
- Free Zone entities, including those seeking Qualifying Free Zone Person (QFZP) status to benefit from 0% tax on qualifying income
- Foreign companies with a Permanent Establishment (PE) in the UAE or earning UAE-sourced income
- Individuals engaged in commercial, industrial, or professional activities whose income exceeds the registration threshold
- Small firms, which still need to register but may qualify for Small Business Relief (SBR) if annual revenues are ≤ AED 3 million
Failure to register on time can result in penalties and delays in opening bank accounts or renewing licenses. With Gulf Corporate Services, registration is simple, accurate, and stress-free — we handle all filings and ensure your TRN is issued without errors.
Small Business Relief under UAE Corporate Tax
The Small Business Relief (SBR) scheme was introduced to support startups and SMEs by easing their UAE Corporate Tax compliance burden. Eligible businesses can elect to be treated as having no taxable income, simplifying their reporting obligations.
To qualify:
- Annual revenue must not exceed AED 3 million for the relevant tax period.
- The relief is available for financial years ending on or before 31 December 2026.
- SBR cannot be claimed by Qualifying Free Zone Persons (QFZP) or members of certain multinational groups.
By opting into SBR, companies reduce filing requirements and focus on growth rather than complex tax calculations. However, eligibility must be carefully assessed to avoid incorrect elections, which can trigger FTA penalties.
At Gulf Corporate Services, we guide startups and entrepreneurs through:
- Assessing SBR eligibility under FTA rules
- Filing elections correctly via EmaraTax
- Monitoring revenue thresholds to stay compliant
- Planning ahead for when the relief expires after 2026
Free Zone Companies and Corporate Tax in UAE
Free zone entities follow a different framework. A Qualifying Free Zone Person (QFZP) may benefit from:
- 0% tax on Qualifying Income.
- 9% tax on Non-Qualifying Income.
Meeting QFZP conditions is critical, as failure could disqualify a company for multiple years. Our corporate tax advisory UAE team provides guidance to free zone businesses, ensuring they maintain compliance and maximize benefits under this system.
Difference Between Corporate Tax and VAT in the UAE
While both are managed by the FTA, corporate tax and VAT differ fundamentally:
- Corporate tax is levied on net business profits.
- VAT is a 5% consumption tax on goods and services.
Understanding both is essential for compliance. Our team integrates VAT services with corporate tax filing Dubai to give you complete financial clarity.
Corporate Tax Compliance and Filing Deadlines in UAE
Companies must adhere to strict filing rules to remain compliant:
- File a corporate tax return within 9 months of the financial year’s end.
- Pay liabilities within the same timeline.
- Submit transfer pricing disclosures if applicable.
- Maintain IFRS-standard accounts for 7 years.
Our specialists manage your filing calendar and prepare returns in line with FTA standards, ensuring peace of mind.
Transfer Pricing and Related Party Rules in UAE
The UAE corporate tax framework requires related-party transactions to be at arm’s length. Obligations include:
- Submitting a Transfer Pricing Disclosure Form with the return.
- Preparing Master and Local Files for larger entities.
- We provide expert support for transfer pricing UAE compliance, from drafting documentation to policy design, aligning you with international practices.
Corporate Tax Advisory and Planning Services in UAE
Our support goes beyond compliance. With corporate tax advisory services, we focus on structuring and planning to reduce liabilities legally. Services include:
- Designing tax-efficient structures.
- Applying group reliefs and restructuring provisions.
- Supporting mergers, acquisitions, and business transfers.
- Helping investment funds and holding companies navigate exemptions.
- Monitoring regulatory updates from the FTA and Ministry of Finance.
Partnering with our advisors means better strategies, fewer risks, and stronger financial outcomes.
Why Choose Gulf Corporate Services for Corporate Tax in UAE?
Businesses choose us because we provide a complete solution. As one of the leading UAE corporate tax consultants, we offer:
- 14+ years of expertise in UAE taxation and accounting.
- Comprehensive services covering registration, returns, advisory, and transfer pricing.
- A team of Dubai corporate tax consultants with deep local knowledge.
- Tailored solutions for both free zone and mainland entities.
- Transparent pricing and timely delivery.
Contact Gulf Corporate Services today for reliable corporate tax services in UAE. Let our consultants handle compliance, filing, and planning while you focus on business growth.