Corporate Tax In UAE
Navigate the complexities of the UAE’s new tax landscape with confidence. Our professional corporate tax services in the UAE are designed to ensure your business achieves full compliance with the latest regulations from the Federal Tax Authority (FTA).
We provide comprehensive tax advisory and support, helping you understand everything from the 9% corporate tax rate and the AED 375,000 taxable income threshold to precise corporate tax filing. Let our expert consultants in Dubai and across the Emirates manage your tax obligations, so you can focus on growing your business.
Detailed Benefits of Corporate Tax In UAE
Step by Step Corporate Tax Process in UAE
- Log in to your account - By using Username and Password
- On successful login, the Taxable Person List screen is displayed. It displays the list of the Taxable Person linked to your EmaraTax user profile. If there are no Taxable Person linked to your user profile, this list will be empty and you would need to create a Taxable Person.
- To create a new Taxable Person, enter the mandatory details and click 'Create'. The new Taxable Person will be displayed in the list.
- Select the Taxable Person from the list and click 'View' to open the dashboard.
- A screen will appear with instructions and guidelines. Read the instructions and guidelines for Corporate Tax Registration and mark the checkbox to confirm.
- Click ‘Start’ to initiate the Corporate Tax Registration application.
- You can cancel the application at any step by clicking the 'Cancel' button.
- You may click on ‘Save as Draft’ to save your application and return to continue working on your application later.
- After completing all the mandatory fields, click ‘Next Step’ to save and proceed to the Next section
- Click on 'Add Business Activity' to enter all the business activity information associated to the trade license.
- Fill all the section as per the details mentioned
- Click 'Add Authorized Signatory' to enter the Authorized Signatory details. You can add one or more Authorized Signatory, if required.
- Review & Declaration
- Click ‘Submit’ to submit the Corporate Tax Registration application.
- After your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future communication with the FTA.
- Log in to your account - By using Username and Password
- On successful login, the Taxable Person List screen is displayed
- Select MY PAYMENTS—there you can see the outstanding payments
- "Carefully examine the penalty information to ensure accuracy. If any discrepancies, consider submitting a reconsideration request before proceeding with payment. If No then"
- Select - Select & Pay
- Proceed Payments
- "After payment, ensure you receive a confirmation receipt. Keep this receipt for your records and as proof of payment"
- Monitor Payment Status.Return to the "Penalties" section to verify that the payment has been processed and the penalty status is updated.
- Log in to your account - By using Username and Password
- On successful login, the Taxable Person List screen is displayed
- Select Corporate Tax - Then Corporate Tax filing
- Start completing all the section with attached documents as per the requirments
- In the action side we can see a file. Select it.
- Review and Declare
- SUBMIT
- Make the payment if any Tax liability is declared and print the payment acknowledment
Register for Corporate Tax In UAE With The FTA
Successfully completing your corporate tax registration in the UAE is the critical first step toward full compliance. The process requires a clear understanding of the tax compliance framework to ensure your business is correctly set up with the Federal Tax Authority (FTA) from day one. Our experts guide you through every requirement, helping you avoid penalties and build a solid foundation for all future tax obligations.
Understand the Law
Grasp the core principles of the UAE Corporate Tax Law, including the standard 9% tax rate, the AED 375,000 zero-tax threshold, and crucial tax exemptions that may apply to your business.
Assess Your Structure
We help you determine how your legal structure whether a Mainland LLC or a potential Qualifying Free Zone Person impacts your specific tax treatment and compliance requirements.
Complete FTA Registration
Our team manages the entire application process, ensuring all documentation is accurate to secure your Tax Registration Number (TRN) well before the official filing deadline.
Maintain Compliant Records
Implement robust accounting and bookkeeping practices to maintain precise financial statements and meet the mandatory seven-year record-keeping obligations required for audits.
Prepare & File Your Return
We ensure the timely and accurate preparation of your annual corporate tax return in the UAE, guaranteeing your tax liabilities are correctly calculated and settled on time.
Frequently Asked Questions about Corporate Tax In UAE
UAE Corporate Tax is a form of direct tax levied on the net profits of businesses. Introduced under Federal Decree-Law No. 47 of 2022, it's designed to align the UAE with global best practices. Our corporate tax services in the UAE help you navigate this new legislation, ensuring your business understands its obligations regarding this business profits tax.
Nearly all businesses operating in the Emirates are considered "taxable persons" and must register with the Federal Tax Authority (FTA). This includes juridical persons (like LLCs) incorporated in the UAE and natural persons (individuals) with a commercial license whose business turnover exceeds AED 1 million per year.
The UAE corporate tax rate is structured to support small businesses. The rates are:
- 0% on the portion of your taxable income up to AED 375,000.
- 9% on the portion of your taxable income that exceeds the AED 375,000 threshold.
Not automatically. A business in a Free Zone may benefit from a 0% CT rate on its "qualifying income" if it meets the specific criteria to be considered a Qualifying Free Zone Person (QFZP). This requires maintaining adequate substance in the UAE and complying with all transfer pricing regulations.
Small Business Relief is a provision to reduce the compliance burden for smaller companies. If your business is a resident person with revenues of AED 3 million or less for the relevant tax period (and previous periods), you can elect to be treated as having no taxable income, simplifying your tax filing obligations.
Your company’s taxable income is calculated by taking the accounting net profit from your financial statements and making specific adjustments as prescribed by the UAE Corporate Tax Law. Our tax advisory services can help you accurately determine this figure, ensuring all deductible expenditures are claimed.
You must file your corporate tax return and pay any due tax within nine months following the end of your relevant financial year. For a business with a calendar year ending December 31, 2024, the filing deadline would be September 30, 2025.
Yes, foreign entities can be subject to UAE Corporate Tax. This typically applies if the company has a "Permanent Establishment" (like a fixed office or branch) or a "nexus" in the UAE, or if it derives UAE-sourced income. The tax is levied only on the income attributable to its UAE presence.
Yes. In line with the OECD Pillar Two global initiative, large multinational enterprises with consolidated global revenues exceeding €750 million will be subject to a different tax rate, expected to be 15%, under the UAE's Domestic Minimum Top-up Tax (DMTT) framework.
To avoid double taxation, certain income types are exempt. Key exemptions within this tax compliance framework include dividends and capital gains earned by a UAE business from its "qualifying shareholdings," as well as profits from qualifying intra-group transactions.
Absolutely. Corporate Tax and VAT are two different parts of the UAE tax system. CT is a direct tax on your company's net profits, while VAT is an indirect tax on the consumption of goods and services. Your business must continue to comply with both tax obligations separately.
Transfer pricing rules ensure that transactions between "related parties" (e.g., two companies within the same group) are conducted at arm's length, as if they were unrelated entities. This requires careful documentation and is a major focus area for the Federal Tax Authority (FTA) to prevent profit shifting.
According to the law, all businesses must maintain their relevant records and supporting documents for a minimum of seven years after the end of the relevant tax period. This includes financial statements, contracts, and invoices, which are essential for potential audit requirements.
Hiring expert corporate tax consultants in Dubai and the UAE provides peace of mind. Our professional services ensure accurate registration and filing, help you navigate complex areas like Free Zone rules and transfer pricing, and provide strategic tax planning to optimize your financial position within the UAE's business regulatory environment.