Corporate Tax Registration & Filing Services in the UAE

UAE Corporate Tax registration, filing and advisory in Dubai. Free zone qualifying income and Small Business Relief assessed.

As your corporate tax consultant in Dubai, we register your entity for Corporate Tax, assess your taxable income and available reliefs, and handle corporate tax filing services from start to finish, with advisory along the way on group structuring, free zone qualification and transfer pricing exposure.

UAE Corporate Tax applies to financial years starting on or after 1 June 2023, at 0% on taxable income up to AED 375,000 and 9% above that. Businesses with revenue under AED 3 million may qualify for Small Business Relief, and free zone corporate tax in the UAE has a separate qualifying income test that needs to be assessed correctly to keep the 0% rate. Registration is mandatory regardless of profit or size, and if your business later closes or stops trading, we also handle Corporate Tax deregistration with the Federal Tax Authority.

Corporate Tax and VAT filings both depend on the same underlying bookkeeping, so businesses that keep their books current tend to have a much simpler filing each year.

Corporate Tax Registration, Deadlines and Penalties

Every taxable person, including free zone companies earning 0%, must register with the Federal Tax Authority. A late registration attracts a fixed AED 10,000 penalty, and a late return attracts monthly penalties that increase after the first twelve months. Returns are generally due within nine months of the end of your tax period.

The Free Zone Rate: Qualifying Free Zone Person

A free zone company only keeps the 0% rate on qualifying income if it qualifies as a Qualifying Free Zone Person: adequate substance in the free zone, qualifying activities, compliance with transfer pricing rules, and audited financial statements. Income outside those rules is taxed at 9%. We run this test before you rely on the 0% rate. Our external audit team prepares the audited statements this status requires.

Small Business Relief

Businesses with revenue of AED 3 million or less may elect Small Business Relief for eligible tax periods ending on or before 31 December 2026. It is an election, not automatic, and it has consequences for losses, so we model both routes first.

What We Prepare

Registration, tax computation from your accounts, adjustments for non-deductible items, the return itself and a supporting file. Related reporting, such as country-by-country reporting for larger groups, is handled alongside.

UAE Tax & Compliance: Services in This Area

Related practice areas: Accounting & Bookkeeping Services in Dubai, External Audit Services in the UAE.

Where We Provide This Service

Accounting services in Bur Dubai · Accounting services in DMCC · Accounting services in JAFZA · Accounting services in IFZA · Accounting services in Meydan · Accounting services in Abu Dhabi · Accounting services in Sharjah

Key Benefits

  • Registration and return filing handled in full
  • Free zone qualifying-income assessment
  • Transfer pricing exposure reviewed proactively
  • Plain-language guidance, not just compliance jargon

Our Process

  1. Register and assess taxable status
  2. Review structure for reliefs and exemptions
  3. Prepare and file the corporate tax return
  4. Ongoing advisory as your structure evolves

Frequently Asked Questions

When did UAE Corporate Tax come into effect?

Corporate Tax applies to financial years starting on or after 1 June 2023. If your financial year runs from January to December, your first tax period was 2024.

What if my business closes, do I still need to deal with Corporate Tax?

Yes. If you stop trading or close the business, we handle Corporate Tax deregistration with the FTA so an inactive company is not left with ongoing filing obligations. Any final tax period up to the deregistration date still needs to be filed correctly first.

Do all UAE businesses need to register for Corporate Tax?

Yes. Registration is mandatory for all taxable persons, including free zone entities, regardless of whether they currently owe any tax.

What is Small Business Relief and do I qualify?

It is an election available to businesses with revenue under AED 3 million that treats them as having no taxable income for that period. We assess eligibility as part of registration, since it is not automatic.

Do free zone companies pay Corporate Tax?

Free zone entities can still qualify for a 0% rate on qualifying income if they meet the substance and activity requirements, but non-qualifying income is taxed at the standard rate. This is assessed case by case.

What happens if I register late or miss a filing deadline?

The Federal Tax Authority applies fixed penalties for late registration and late filing. Given how relatively new this regime still is, we treat registration and deadline tracking as the first priority for any new client.

How does Corporate Tax interact with my VAT obligations?

They are assessed separately but draw on the same financial records, so we handle both from one set of reconciled books rather than treating them as unrelated filings.

Related Services

Still Scrolling?

Your books aren't going to reconcile themselves.

Enquire Now