Corporate Tax Services in UAE
Guidance and support for UAE Corporate Tax registration, compliance obligations, and coordination with registered tax agents under the UAE Corporate Tax Law.
The UAE Corporate Tax Framework
The United Arab Emirates introduced a federal Corporate Tax regime under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The Corporate Tax applies to financial years beginning on or after 1 June 2023, representing a significant development in the UAE's tax landscape. All UAE businesses — whether on the mainland or in free zones — have obligations under this framework, ranging from mandatory registration to annual tax return filing.
At SR Brothers Business Setup, we provide factual guidance on the Corporate Tax framework and your registration and compliance obligations. For tax advice and filing, we coordinate with qualified, registered tax agents who are authorised to provide formal UAE Corporate Tax advisory and representation services.
Core Aspects of the UAE Corporate Tax Law
Understanding the principal elements of the UAE Corporate Tax regime is the starting point for assessing your business's obligations.
Tax Rates
0% rate on taxable income up to AED 375,000. 9% rate on taxable income exceeding AED 375,000. Different rules may apply to Qualifying Free Zone Persons and large multinationals under the Global Minimum Tax framework.
Taxable Persons
Corporate Tax applies to juridical persons incorporated in the UAE, foreign companies with a UAE permanent establishment, and resident natural persons conducting business above the specified annual threshold. Specific exemptions apply to certain categories.
Free Zone Qualifying Income
Free zone entities that meet the conditions for Qualifying Free Zone Person status may be eligible for a 0% rate on qualifying income. The conditions include substance requirements and restrictions on the nature of transactions. Non-qualifying income is taxed at standard rates.
Transfer Pricing
Transactions between related parties must be conducted at arm's length. Businesses with significant related party transactions may need to maintain transfer pricing documentation to support their Corporate Tax filings and demonstrate compliance.
Exempt Income
Certain types of income are exempt from Corporate Tax, including dividends received from UAE resident companies, qualifying participation income from foreign subsidiaries, and income of qualifying government entities. The applicable exemptions depend on the nature of the income and the status of the entity.
Registration & Filing
All taxable persons are required to register for Corporate Tax with the Federal Tax Authority via the EmaraTax portal. Annual Corporate Tax returns must be filed within nine months of the end of the relevant financial year, together with any tax due.
How SR Brothers Assists with Corporate Tax
Our role is to ensure you have the information and support needed to meet your Corporate Tax obligations and to connect you with qualified professionals for formal tax advisory.
Corporate Tax Registration Guidance
We guide you through the Corporate Tax registration process on the Federal Tax Authority's EmaraTax portal, ensuring your business is registered correctly and within the required timeframe.
Obligation Assessment
We provide factual information on the applicability of Corporate Tax to your business structure and jurisdiction, helping you understand what registration and filing obligations apply.
Coordination with Registered Tax Agents
For formal tax planning, taxable income computation, return preparation, and representation before the FTA, we connect you with qualified registered tax agents who are authorised to provide these services.
Record Keeping Support
We assist in ensuring your bookkeeping and accounting records are maintained in a manner that supports accurate Corporate Tax return preparation, including IFRS-compliant financial statements.
Frequently Asked Questions on UAE Corporate Tax
Factual answers to common questions about the UAE Corporate Tax framework.
The UAE Federal Corporate Tax regime came into effect for financial years beginning on or after 1 June 2023. Businesses with a financial year starting on 1 January 2024 therefore became subject to Corporate Tax from 1 January 2024, with their first tax return due for the financial year ending 31 December 2024.
The UAE Corporate Tax applies at a rate of 0% on taxable income up to AED 375,000 and at 9% on taxable income exceeding AED 375,000. A different rate applies to large multinational enterprises meeting specific criteria under the Global Minimum Tax framework. These are the rates as established under Federal Decree-Law No. 47 of 2022.
Free zone companies may be eligible for a 0% Corporate Tax rate on their qualifying income, provided they meet the conditions of a Qualifying Free Zone Person (QFZP) as defined in the Corporate Tax Law. These conditions include substance requirements, the nature of income, and transactions with related parties. Free zone businesses that do not meet QFZP conditions, or that earn non-qualifying income, are subject to the standard Corporate Tax rates. Professional advice from a registered tax agent is advisable.
All juridical persons incorporated in the UAE — including mainland companies and free zone entities — are required to register for Corporate Tax with the Federal Tax Authority (FTA), regardless of whether they expect to be liable for tax. Resident natural persons conducting business activities above the annual turnover threshold are also required to register. Registration is conducted through the FTA's EmaraTax portal.
Transfer pricing refers to the pricing of transactions between related parties — such as transactions between a UAE parent company and its subsidiaries or related entities. Under the UAE Corporate Tax Law, related party transactions must adhere to the arm's length principle, meaning they should be priced as if conducted between independent parties at market value. Businesses with significant related party transactions may need to maintain transfer pricing documentation to support compliance.
Navigate UAE Corporate Tax with Confidence
Contact SR Brothers Business Setup to discuss your Corporate Tax registration obligations and to connect with qualified tax professionals who can assist with your specific requirements.