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Corporate Tax Registration
Registration review, document preparation, EmaraTax application support and confirmation of the first Tax Period.
Corporate Tax registration, return filing, taxable-income review, free zone advisory, transfer pricing and FTA support for UAE mainland companies, free zone entities, groups, startups and foreign businesses.
● REVIEW IN PROGRESS
The UAE introduced federal Corporate Tax under Federal Decree-Law No. 47 of 2022 for financial years beginning on or after 1 June 2023. The regime applies across the Emirates and can affect mainland companies, free zone entities, branches, certain foreign businesses and natural persons carrying on taxable business activities.
Corporate Tax starts with accounting profit but may require adjustments for exemptions, disallowable expenditure, related-party transactions, tax losses, reliefs, foreign tax credits, free zone status and other statutory rules before taxable income is determined.
For businesses under the standard regime, Corporate Tax is generally 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. Qualifying Free Zone Persons may benefit from 0% on qualifying income when all conditions are met. A separate 15% domestic minimum top-up tax can apply to certain very large multinational groups.
Choose a complete annual compliance scope or targeted support for registration, filing, free zone, transfer pricing or an FTA matter.
Registration review, document preparation, EmaraTax application support and confirmation of the first Tax Period.
Accounting-to-tax reconciliation, taxable-income computation, elections, disclosures and return preparation.
Review of structure, revenue streams, exemptions, reliefs, related parties, permanent-establishment exposure and gaps.
Qualifying-status review, qualifying income, excluded activities, adequate substance, de minimis and audited statements.
Eligibility assessment, election support and comparison of immediate relief against tax-loss and growth implications.
Related-party mapping, arm’s-length review, disclosures, policy support and Local File or Master File assessment.
Ownership analysis, tax-group applications, intra-group transfer relief and ongoing group-compliance review.
Tax-ready ledgers, fixed-asset schedules, expense support, reconciliations and evidence files.
Response support for information requests, clarification letters, assessments, reconciliations and evidence submissions.
Assessment of foreign-company activities, fixed places, dependent agents, branches and UAE taxable presence.
Participation exemption, foreign permanent-establishment exemption, restructuring relief and other elections.
Registration, accounting, filing, related-party, free zone, record-keeping and deadline review.
| Taxpayer or income category | General rate | Key consideration |
|---|---|---|
| Standard taxable person | 0% up to AED 375,000 taxable income; 9% above. | Tax applies to taxable income after statutory adjustments—not simply revenue. |
| Qualifying Free Zone Person | 0% on qualifying income; 9% on taxable income that is not qualifying income. | Adequate substance, qualifying income, transfer pricing, de minimis and other conditions apply. |
| Certain large multinational groups | 15% domestic minimum top-up tax where the rules apply. | Applies to in-scope groups meeting the relevant consolidated-revenue and rule conditions. |
| Natural person carrying on business | Standard regime where UAE business turnover exceeds the applicable threshold. | Wages, personal investment income and qualifying real-estate investment income are treated separately. |
A clear annual process connects registration, accounting, tax adjustments, evidence, filing and payment.
Identify the taxpayer, Tax Period, deadlines, activities and elections.
Reconcile financial statements, ledgers, VAT and supporting schedules.
Assess adjustments, exemptions, reliefs, losses and tax credits.
Discuss material positions, disclosures and documentation gaps.
Submit the return, confirm payment and retain the tax file.
Share your entity type, jurisdiction, financial year, revenue, activities, free zone status and filing position.
For businesses under the standard regime, Corporate Tax is generally 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. Different rules apply to Qualifying Free Zone Persons and certain large multinational groups.
UAE juridical persons subject to Corporate Tax generally register. Natural persons generally register when UAE business turnover exceeds AED 1 million in a calendar year. Foreign persons require analysis of UAE taxable presence and activities.
Free zone juridical persons generally register and file. A Qualifying Free Zone Person may benefit from 0% on qualifying income when all statutory conditions are met. Other taxable income can be subject to 9%.
Small Business Relief is an election available to certain eligible resident persons with revenue not exceeding AED 3 million in the relevant and previous Tax Periods, for eligible periods ending on or before 31 December 2026.
The FTA currently states an administrative penalty of AED 10,000 for late Corporate Tax registration. A current waiver initiative may apply where the first return or applicable annual declaration is submitted within seven months of the first relevant period, subject to the initiative conditions.
No. Free zone qualification, related-party pricing, expense documentation, reliefs and restructuring decisions should be reviewed during the Tax Period—not only when the return is due.
Tell us your entity type, Tax Period, registration status, free zone position, accounting status and filing deadline.