UAE Corporate Tax
Corporate Tax handled before it becomes a deadline problem
Hassan helps UAE businesses register, understand their position under the Corporate Tax law and prepare a return they can stand behind.
- 9% above AED 375,000
- Return due 9 months after year-end
- Free zone positions reviewed
How the rate applies to taxable income
- Law
- Federal Decree-Law No. 47 of 2022
- Applies from
- Financial years starting on or after 1 June 2023
- Return and payment
- Within 9 months of the end of the tax period
Who this is for
Where UAE Corporate Tax makes the biggest difference
The UAE Corporate Tax regime is still new for most owners. The rate is simple; the detail is not. Free zone status, related-party pricing, exempt income and elections such as Small Business Relief all change the answer, and most of them must be decided before the return is due.
Mainland companies filing their first returns
A clear view of taxable income, adjustments and what to keep on file.
Free zone companies
A review of whether you meet the conditions to be a Qualifying Free Zone Person.
Owner-managed businesses
Related-party transactions and owner payments set up so they can be defended.
Small businesses near the threshold
Whether Small Business Relief applies and what electing it means.
Scope
What is covered
A clear scope from the start, so you know exactly what you are getting.
Included
- Corporate Tax registration on EmaraTax
- Tax position review and taxable income calculation
- Qualifying Free Zone Person assessment
- Related-party and transfer pricing documentation planning
- Return preparation support and review
- Tax impact of restructuring or new entities
Not included
- Representing you in disputes or court proceedings
- Tax advice for jurisdictions outside the UAE (referred within TWMA)
Larger or specialist work is delivered with the wider team at TWMA Management Consulting.
Approach
How the work runs
Four stages, with a clear output at the end of each.
Discovery
Map your entities, year-ends, free zone licences and related parties.
Assessment
Calculate taxable income from your accounts and identify risks.
Recommendations
Elections, documentation and fixes, in priority order with deadlines.
Filing support
Prepare and review the return with your team before submission.
Questions
Common questions
Short answers to what clients ask most. Rules change, so Hassan confirms the position for your business against current official guidance.
Who has to register for Corporate Tax?
UAE companies and other legal persons, including free zone entities, must register with the Federal Tax Authority even if no tax is payable. Individuals running a business must register when their turnover from that business exceeds AED 1 million in a calendar year.
What rate will my business pay?
0% on taxable income up to AED 375,000 and 9% on the amount above it. A Qualifying Free Zone Person can apply 0% to qualifying income if it meets all the conditions, with 9% on the rest.
When is the return due?
The return must be filed, and any tax paid, within nine months of the end of the tax period. For a December year-end that is 30 September of the following year.
What is Small Business Relief?
Resident businesses with revenue of AED 3 million or less in a tax period can elect to be treated as having no taxable income. It is available for tax periods ending on or before 31 December 2026 and does not apply to Qualifying Free Zone Persons or members of large multinational groups.
Do I need audited financial statements?
Audited statements are required for Qualifying Free Zone Persons and for businesses with revenue above AED 50 million. Everyone else still needs accounts prepared under IFRS, because taxable income starts from accounting profit.
Related
Related expertise
Official guidance: Federal Tax Authority · UAE Ministry of Finance
Next step
Book a first conversation
Tell Hassan what you are working on. Office hours are Monday to Friday, 9 am to 5 pm, Dubai time.