FTA registration & deregistration
Corporate Tax registration done right the first time — entity details, financial year, group choices — and deregistration when an entity closes.
Direct & Indirect Tax
UAE Corporate Tax advisory & compliance
Corporate Tax is now a fact of life for every UAE business — a 9% federal tax on profits with a 0% band, reliefs for small businesses, and a special regime for free zones. The rules reward companies that plan and punish ones that drift. We handle the whole cycle: registration, structuring, free-zone analysis, tax-adjusted computations and on-time filings with the FTA — at a fixed fee agreed before we start.
9%
On taxable profit above AED 375,000
0%
First AED 375,000 & qualifying free-zone income
9 months
After year-end to file & pay
Fixed fee
Agreed before we start
What it means
What is UAE Corporate Tax?
Corporate Tax is the UAE's federal tax on business profits, introduced by Federal Decree-Law No. 47 of 2022 for financial years starting on or after 1 June 2023. The headline is simple: 0% on the first AED 375,000 of taxable income and 9% above it — one of the lowest rates anywhere, but a real compliance regime underneath.
Almost every business is in scope: mainland companies, free-zone entities, branches, and many individuals with business licences. Registration with the Federal Tax Authority is mandatory — even if your profit is below the threshold, even if your rate is 0% — and each entity must file a return and pay within nine months of its financial year-end.
The nuances are where money is won or lost. Small Business Relief can treat you as having no taxable income if revenue stays within the threshold. A free-zone company can keep a 0% rate as a Qualifying Free Zone Person (QFZP) — but only on qualifying income, with substance, audited accounts and de-minimis conditions that are easy to fail by accident. And your taxable profit isn't your accounting profit: it's IFRS profit adjusted for exempt income, disallowed costs, related-party pricing and elections.
Done well, Corporate Tax is a predictable line item. Done late or loosely, it's penalties for missed registration, mispriced related-party dealings and a lost 0% status. We keep you on the right side of all of it.
What we handle
What our Corporate Tax service covers
One team takes you from registration to filed return — and stands behind the positions in it if the FTA ever asks.
Impact assessment & structuring
How the regime lands on your specific business — entity structure, financial year, groups and elections arranged before they're locked in.
Free-zone (QFZP) analysis
Whether your free-zone entity qualifies for 0%, which income is qualifying, and what substance and de-minimis discipline it takes to keep it.
Small Business Relief & elections
Claiming the reliefs and making the elections that fit — small business relief, transitional rules, loss transfers and group provisions.
Computation & return filing
IFRS profit adjusted line by line to taxable income, the return prepared and filed, and the payment scheduled — inside the 9-month window.
FTA audits, clarifications & penalties
Responding to FTA queries and audits, seeking clarifications where the law is grey, and contesting or mitigating penalties.
What's involved
What Corporate Tax compliance needs
A defensible return is built months before it's filed. These are the essentials we put in place and maintain through the year.
Timely FTA registration
A Corporate Tax registration with correct entity details and financial year — before the deadline for your licence.
IFRS-compliant books
Accounting records that support the return — Corporate Tax starts from accounting profit, so the books have to be right first.
A mapped adjustments schedule
Exempt income, disallowed expenses, depreciation and provisions tracked so the tax computation isn't a year-end scramble.
Related-party discipline
Arm's-length pricing for dealings with owners and group companies, with transfer-pricing documentation where thresholds apply.
Reliefs & elections evaluated
Small Business Relief, transitional elections and group options assessed each year — most are use-it-or-lose-it.
QFZP conditions monitored
For free-zone entities: substance, audited financials, qualifying-income tracking and the de-minimis test watched all year.
A provisional computation
A mid-year estimate of the liability so the cash is planned — not discovered — when the return is due.
A tracked filing calendar
Registration, return and payment deadlines for every entity in the group, actioned well before the date.
The signals
When you need Corporate Tax support
Corporate Tax problems rarely announce themselves — they surface as a deadline, a letter or a structure that no longer fits. If any of these apply, talk to us early.
You've just incorporated
New companies must register within the FTA's timeline — and early choices about financial year and structure echo for years.
Your first filing is approaching
The nine-month window closes faster than it sounds — computation, elections and payment all need runway.
You're in a free zone and unsure
You don't know if you're a Qualifying Free Zone Person, which income qualifies, or whether one mainland contract costs you 0%.
You deal with related parties
Group charges, owner loans and shared costs need arm's-length pricing — and documentation the FTA will accept.
The FTA has written to you
A query, audit notice or penalty needs a considered, well-documented response — quickly.
Your books aren't tax-ready
Backlogs, missing schedules or non-IFRS records mean the computation has nothing solid to stand on — fix the base first.
How we help
From registration to filed return, in five clear steps
One team runs the full Corporate Tax cycle — with a fixed fee agreed up front and a clear view of which step you're on.
1
Week 1
Assess & register
We assess how the regime applies to you, fix the financial year, and complete FTA registration for every entity.
2
Week 2–3
Structure & elections
We settle structure, groups, reliefs and elections — and for free zones, the QFZP position — before they're locked in.
3
Through the year
Keep the base clean
We keep books, adjustment schedules and related-party pricing in order, with a provisional computation mid-year.
4
Year-end
Compute & file
We finalise the tax-adjusted computation, prepare and file the return, and schedule the payment inside the window.
5
Ongoing
Defend & improve
We answer FTA queries, handle audits and penalties, and refine the position each year as the rules evolve.
Get started
Get your Corporate Tax position clear.
Tell us about your business — mainland or free zone, your year-end and where you are with registration — and we'll reply within one business day with a clear position and an all-inclusive price.
Thank you — we've got your details.
One of our Corporate Tax advisors will be in touch within one business day.
One of our Corporate Tax advisors will be in touch within one business day.