UAE Corporate Tax

Tax Compliance

We help UAE companies manage their corporate tax compliance and liability

The CT Law applies to all businesses and commercial activities operating within the UAE.

Corporate tax (CT) is a form of direct tax levied on the net income or profit of UAE businesses. UAE businesses subject to corporate tax are required to obtain a Tax Registration Number and to file yearly tax returns. Our team will help your company register with the Federal Tax Authority, obtain the Tax Registration Certificate, and file tax returns.

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Corporate Tax registration

UAE businesses are required to register for UAE Corporate Tax with the Federal Tax Authority (FTA) and obtain a TRN. The registration will need to be undertaken even if the taxable person has already been registered for VAT purposes.

Corporate Tax Return fillings

A Company Tax Return is the financial information that UAE companies will file with the Federal Tax Authority each year to report on their earnings, losses, loans and any other factors relevant to their tax liability. Companies use this information to calculate the Corporation Tax that they owe.

Are Free Zone companies subject to Corporate Tax?

Guide to CT applied to Free Zone companies

Generally speaking, the UAE CT Law applies to Free Zone companies as well. However a Free Zone Person that qualifies has a "Qualifying Free Zone Person" can benefit from a preferential Corporate Tax rate of 0% on their “Qualifying Income” only. A Free Zone company can qualify as “Qualifying Free Zone persons” and pay 0% Corporate tax if it meets all the criteria set out below. If at least one of the criteria is not met, the Free Zone company becomes taxable under the UAE Corporate Tax Law.

Criteria to qualify as a "Qualifying Free Zone Person":

  • Maintains adequate substance in the UAE
  • Derives Qualifying Income
  • Has not elected to be subject to Corporate Tax
  • Complies with the Arm’s Length Principle and Transfer Pricing Documentation
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UAE Small Business Relief Program

What is the Small Business Relief Program?

The small business relief rule applies to companies in the UAE with revenue below AED 3,000,000. The program is designed to support startups and SMEs. Such company shall not pay the corporate tax even if their taxable income is above AED 375,000. The small business relief rule has been announced to last until end of 2026.

Accounting & Bookkeeping

End-to-End Bookkeeping and Accounting services for Businesses of all sizes.

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Financial Audit Services

We provide financial statements audit services to clients across UAE whether their company is in the Mainland, Free Zones or Offshore.

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