Corporate tax and VAT consulting.
The UAE's 9% corporate tax regime makes the structural decisions matter more than the filing mechanics. We advise on QFZP eligibility, transfer pricing, group structures, and VAT positioning first — and handle the registration, computation, and filing as the downstream execution.
A 9% headline rate, with rules that reward careful structuring.
Federal Decree-Law No. 47 of 2022 introduced corporate tax across the UAE for the first time. Most resident businesses pay 9% on taxable income above AED 375,000. Qualifying Free Zone Persons can sit at 0% on qualifying income; but the rules around what counts as qualifying are detailed, and the de minimis test is unforgiving.
VAT, in place since 2018 at 5%, has its own ongoing compliance burden — quarterly returns, recovery review, and FTA correspondence. Most of our tax engagements cover both regimes together, because in practice they share the same data and the same monthly close.
For most clients, the question is not whether to comply. It's how to structure their affairs so they pay the right amount of tax, file cleanly, and don't accidentally disqualify themselves from a regime they are entitled to use.
What we cover.
Both corporate tax and VAT, end to end. Most operating companies need both; we run them together.
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01
Corporate tax registration
Registration on EmaraTax with the right entity classification — Resident Person, Qualifying Free Zone Person, Exempt Person, or Non-Resident with UAE source income.
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02
QFZP eligibility & positioning
Review of qualifying activities, qualifying income tests, the AED 5M / 5% de minimis rule, and substance requirements. Structural advice where the position is borderline.
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03
Annual taxable income computation
Accounting profit reconciled to taxable income with all adjustments — interest deductibility, exempt income, related-party adjustments, carry-forward losses.
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04
Annual CT return filing
Preparation and submission of the annual corporate tax return on EmaraTax, with all supporting schedules and disclosures.
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05
VAT registration
FTA VAT registration for entities above the AED 375,000 mandatory threshold and voluntary registrations above AED 187,500.
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06
Quarterly VAT returns
Quarterly VAT return preparation from your bookkeeping, with input/output reconciliations and recovery review before submission.
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07
Transfer pricing documentation
Related-party disclosure forms, master file, and local file documentation where the group is in scope.
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08
FTA enquiry response
If a clarification request, audit notice, or assessment lands, we draft the response and manage the back-and-forth.
The deadlines that matter.
Missing the corporate tax registration deadline triggers an automatic AED 10,000 penalty. Late VAT filing carries further administrative penalties. We track these dates so you do not have to.
CT Registration
Every taxable person must register, regardless of expected liability. Deadlines are staggered by date of incorporation.
First CT Return
For a calendar-year period, the first return covers FY2024 and is due within 9 months of year-end.
VAT Returns
Quarterly for most taxpayers; monthly for some larger entities. Due 28 days after the end of the tax period.
Record Keeping
Records supporting both CT and VAT returns must be retained for seven years from the end of the relevant tax period.
What founders actually ask us.
I'm in a free zone. Do I still need to register for corporate tax?+
Yes. Free zone status does not exempt you from corporate tax registration. It potentially gets you to a 0% rate on qualifying income, but you still need to be on the FTA register and file a return every year.
What's the difference between a Free Zone Person and a Qualifying Free Zone Person?+
A Free Zone Person is any entity established in a free zone. A Qualifying Free Zone Person meets additional tests: qualifying income, adequate substance, the de minimis rule, transfer pricing compliance, and audited financial statements. Only QFZPs access the 0% rate on qualifying income.
What is Small Business Relief and should I elect it?+
Small Business Relief allows resident persons with revenue below AED 3 million to be treated as having no taxable income (i.e. zero tax). It's an election with trade-offs — you cannot carry forward losses or net interest expense for periods where the election applies. We assess this case by case.
When does my company need to register for VAT?+
VAT registration is mandatory once taxable supplies and imports exceed AED 375,000 in the previous 12 months, or are expected to exceed that in the next 30 days. Voluntary registration is available above AED 187,500.
Do I need transfer pricing documentation?+
The arm's-length principle applies to all related-party transactions. Master file and local file documentation is only required above specific revenue and group-revenue thresholds. We assess your exposure during scoping.
What happens if I missed the corporate tax registration deadline?+
Late registration triggers an automatic AED 10,000 administrative penalty. We can still register you; and would recommend doing so immediately; but the penalty stands. Limited grounds for waiver requests exist, which we can advise on.
Need a second look at your tax position?
We do a fixed-fee tax review covering structure, classification, and a written memo with our findings. No commitment to ongoing work afterwards.