We help mainland companies, free zone entities, and SMEs navigate registration, determine eligibility for reliefs, file accurate returns, and structure their operations for the most favourable compliant outcome.
UAE Corporate Tax (CT) may look simple from a headline perspective, but the compliance framework involves registration deadlines, annual return filing, detailed income classifications, and several conditional relief mechanisms that require active management.
Free zone entities are not automatically exempt. To maintain preferential treatment on qualifying income, a Qualifying Free Zone Person (QFZP) must meet the applicable substance, activity, and filing requirements. Missing those conditions can materially change the entity's tax position.
We support businesses from initial registration through annual return filing - covering taxable income computation, relief elections, related party disclosures, transfer pricing documentation, and FTA correspondence. Our goal is to ensure your CT position is defensible, optimised within the law, and filed accurately the first time.
This page is written for businesses searching for UAE Corporate Tax registration, UAE Corporate Tax return filing, QFZP advisory, relief analysis, transfer pricing support, and FTA-facing corporate tax compliance guidance.
End-to-end Corporate Tax compliance and advisory for UAE businesses of all sizes and structures.
FTA registration for all UAE entities subject to Corporate Tax - including mainland companies, free zone entities, and foreign entities with UAE permanent establishments - ensuring registration before the FTA deadline.
Calculation of taxable income starting from accounting profit, adjusting for non-deductible expenses, exempt income (dividends, participation exemption), and allowable deductions under UAE CT law.
Preparation and submission of the annual Corporate Tax return on EmaraTax within the 9-month deadline - including all required disclosures, related party schedules, and relief elections.
Assessment of free zone entity activities to determine qualifying income treatment, identification of non-qualifying revenue streams, and structuring advice to preserve QFZP status.
Determination of eligibility for Small Business Relief, election filing in the CT return, and advice on the implications of electing versus not electing relief for each tax period.
Preparation of master file and local file transfer pricing documentation for related party transactions - ensuring arm's length compliance and FTA-ready documentation for high-risk intercompany flows.
UAE Corporate Tax is new for many businesses. We work with entities at every stage - from understanding their first obligations to optimising recurring annual filings.
LLCs and other mainland entities computing taxable income, managing deductible expenses, and filing annual CT returns with the FTA.
Free zone companies assessing qualifying income and maintaining the conditions required for preferential corporate tax treatment.
Small businesses assessing Small Business Relief eligibility and managing their first CT return filings.
International groups with UAE subsidiaries requiring tax group registration, transfer pricing compliance, and alignment of UAE CT with global tax structures.
We assess your entity type, revenue, activities, and jurisdiction to confirm CT applicability, identify applicable reliefs, and determine registration deadlines.
Corporate Tax registration on EmaraTax before the FTA deadline - providing the CT registration number needed for all future filings and correspondence.
Review of audited or management accounts to identify CT adjustments - non-deductible costs, exempt income, related party items, and interest limitation impacts.
Full CT return prepared, reviewed, and filed on EmaraTax - with election of applicable reliefs and a clear summary of the tax computation for your records.
Ongoing guidance on FTA decisions, new ministerial decisions, QFZP status maintenance, and structuring advice as your business evolves through the year.
UAE Corporate Tax is still new. These are the situations businesses bring to us most frequently.
A UAE business facing its first Corporate Tax return with no prior experience of UAE CT. We handle the full return from scratch - computation, relief elections, and EmaraTax filing.
A free zone company unsure whether its activities qualify for preferential treatment. We conduct a detailed analysis of income streams and advise on any restructuring needed to preserve qualifying status.
An SME wants to know whether Small Business Relief applies, how to correctly make the election, and what the compliance impact will be if it is missed or withdrawn.
A UAE group with multiple entities transacting with each other needing arm's length pricing documentation, tax group analysis, and related party disclosure schedules in the CT return.
A company that missed the FTA CT registration deadline. We handle late registration, assess penalty exposure, and put in place systems to prevent further compliance gaps.
An overseas company setting up a UAE branch or subsidiary - needing to understand CT applicability, permanent establishment risks, and how UAE CT interacts with their home country tax treaty.
These three concepts define the structure of UAE Corporate Tax compliance for most businesses.
A Qualifying Free Zone Person (QFZP) is a UAE free zone entity that meets specific conditions to benefit from preferential corporate tax treatment on qualifying income. To qualify, the entity must continue to satisfy the applicable substance, activity, and compliance conditions. Income from mainland transactions or excluded activities needs careful review because it may be treated differently.
Small Business Relief is an elective relief under UAE Corporate Tax available to eligible resident taxable persons under the current rules. When validly elected, it can reduce the tax burden for that period, but it does not automatically remove registration and return filing obligations. Eligibility should be reviewed each year rather than assumed.
The arm's length principle requires that transactions between related parties - such as a parent company and its UAE subsidiary, or two entities controlled by the same individual - be conducted at prices and terms that unrelated parties dealing at fair market value would agree to. The UAE FTA applies this standard to intercompany transactions including management fees, loans, IP licensing, and services. Where pricing is not arm's length, the FTA may adjust taxable income upward, increasing the Corporate Tax payable.
Direct answers to the UAE Corporate Tax questions we hear most often.
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Learn moreWhether you need your first CT return filed, want to confirm QFZP eligibility, or need help with transfer pricing - let's start with a review of your position.
No obligation. We'll assess your CT obligations and tell you exactly what's needed.