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UAE Corporate
Tax Consultant

UAE Corporate Tax at 9% has been in effect since June 2023. ECOVIS JRB provides end-to-end corporate tax registration, planning, return preparation and advisory — helping Dubai and UAE businesses navigate the new tax environment with confidence.

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UAE Corporate Tax

9% corporate tax. In effect since June 2023. Is your business fully compliant?

UAE Corporate Tax applies to the taxable income of businesses at a rate of 9% — one of the lowest corporate tax rates in the world. But the compliance obligations are real: registration, annual returns, proper accounting records, transfer pricing documentation and, for groups, consolidated filings.

Getting it right from the start matters. Errors in the first few years of CT compliance — incorrect treatment of free zone income, missed deductions, unregistered entities — can create problems that are expensive to unwind later.

ECOVIS JRB provides senior-led UAE corporate tax advisory and compliance services for businesses across Dubai, Abu Dhabi and Sharjah — from registration through to annual return filing and ongoing planning.

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9% rate on taxable income above AED 375,000
Small Business Relief available for revenue below AED 3 million — 0% effective rate.
Qualifying Free Zone Persons — 0% on qualifying income
Subject to meeting substance, non-qualifying revenue and other conditions.
First CT return due 9 months after financial year end
For a 31 December 2023 year end, the first return was due 30 September 2024.
Penalties for non-registration and late filing
AED 10,000 for failure to register. Late filing penalties apply per month.
Our CT Services

End-to-end UAE corporate tax support.

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CT Registration

End-to-end UAE corporate tax registration on EmaraTax — for mainland companies, free zone entities, branches and groups. We handle the process and confirm your Tax Registration Number (TRN).

  • EmaraTax portal registration
  • TRN confirmation
  • Group registration structuring
  • Branch entity registration
  • Free zone entity registration
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CT Return Preparation & Filing

Annual corporate tax return prepared from your audited financial statements — with full workings, adjustments for non-deductible items, exempt income, reliefs and elections properly documented.

  • Return preparation and review
  • EmaraTax filing
  • Transfer pricing adjustments
  • Exempt income treatment
  • Elections and reliefs documentation
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CT Planning & Advisory

Strategic advice on qualifying free zone status, group structuring, deductible expenditure, related party transactions and the interaction of UAE CT with international tax obligations.

  • Free zone qualifying income analysis
  • Group structure review
  • Small Business Relief assessment
  • Participation exemption planning
  • FTA ruling applications
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CT Compliance Review

Independent review of your existing corporate tax position — identifying errors, missed reliefs or exposures in prior returns before the FTA does, with a clear remediation roadmap.

  • Prior year return review
  • Voluntary disclosure support
  • FTA audit support
  • Penalty mitigation
  • Transfer pricing documentation review
How We Work

From registration to filing — a clear process.

Senior-led throughout. Typically registered within 1–2 weeks, return filed before your FTA deadline.

01
Free Consultation

We review your structure, understand your business and identify your CT obligations and opportunities.

02
Registration

CT registration on EmaraTax — we handle the portal, upload documents and confirm your TRN.

03
Planning

We review your accounts, identify reliefs, elections and adjustments needed before return preparation.

04
Return Filing

CT return prepared with full workings, reviewed with you and filed with the FTA before the deadline.

05
Ongoing Advisory

We monitor FTA updates, advise on new transactions and remain available throughout the year.

FAQ

UAE Corporate Tax — questions answered.

Does my UAE free zone company need to register for corporate tax?▾
Yes. All UAE businesses — including free zone entities — must register for UAE Corporate Tax and file annual returns, regardless of whether they qualify for 0% as a Qualifying Free Zone Person. Registration is mandatory even if your effective tax rate is 0%.
What is the Qualifying Free Zone Person (QFZP) regime?▾
Qualifying Free Zone Persons can benefit from a 0% tax rate on qualifying income if they meet specific conditions — including maintaining adequate substance in a UAE free zone, deriving income from qualifying activities and transactions, and not electing out of the regime. Non-qualifying income is taxed at 9%. The rules are detailed and require careful analysis of your specific activities and customer base.
What is Small Business Relief?▾
Businesses with revenue below AED 3 million for a tax period can elect for Small Business Relief, which treats their taxable income as zero for that period. This relief is available for tax periods ending on or before 31 December 2026. It is not automatically applied — you must elect for it in your return.
When is my first UAE corporate tax return due?▾
The return is due 9 months after the end of your tax period (financial year). For a 31 December financial year end, the return and any tax payment are due by 30 September of the following year. For a 31 March financial year end, the due date is 31 December.
What records do I need to keep for UAE corporate tax?▾
Businesses must maintain financial records and supporting documents for at least 7 years. This includes accounting records, contracts, invoices, bank statements and any documents supporting positions taken in the CT return — particularly for transfer pricing and free zone qualifying income.
Do I need transfer pricing documentation?▾
Yes, if you have related party transactions. UAE CT law requires arm's length pricing for all transactions between related parties and connected persons. Larger businesses (revenue above AED 200 million or being part of a multinational group) have additional formal transfer pricing documentation requirements including a Master File and Local File.
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UAE Corporate Tax

Get your corporate tax in order — before the FTA does.

Free 30-minute consultation. Fixed fees. Senior partner involvement.

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