Tasama Management Consultancy

Corporate Tax

UAE Corporate Tax, from registration to a return you can defend.

Corporate Tax impact assessment, Federal Tax Authority registration, return-preparation readiness, free zone qualifying-income review and deductibility analysis for UAE mainland and free zone entities under the 9% regime.

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Key takeaways

  • 01UAE Corporate Tax is charged at 9% on taxable profit above AED 375,000; profit below that is taxed at 0%.
  • 02Registration with the Federal Tax Authority is mandatory for virtually all businesses, regardless of profit.
  • 03A Qualifying Free Zone Person can access a 0% rate on qualifying income, but only with adequate substance and by staying within the de-minimis limits.
  • 04Small Business Relief can remove the tax charge for businesses under AED 3m in revenue for tax periods up to end-2026.

What we deliver

Corporate Tax services

01

Corporate Tax Impact Assessment

A structured review of how the law applies to your entity, group and transactions, with the exposures and decisions named.

02

FTA Registration (EmaraTax)

End-to-end registration, EmaraTax account setup and confirmation of your registration status and deadline.

03

Return Preparation Readiness

Getting the trial balance, adjustments and supporting schedules into a state where the first return can be filed with confidence.

04

Free Zone Qualifying Income Review

Assessment of whether free zone income qualifies for 0%, including substance, de-minimis and excluded-activity testing.

05

Deductibility & Documentation Review

Review of interest, entertainment, related-party and other sensitive costs, and the documentation needed to support them.

Questions

Corporate Tax, answered

Does my business need to register for UAE Corporate Tax?
Almost all UAE businesses and commercial licence holders must register for Corporate Tax with the Federal Tax Authority, even where taxable profit is below the AED 375,000 threshold at which the 9% rate begins. Registration deadlines depend on your licence issue date.
What is the 9% rate applied to?
It applies to taxable income — accounting profit adjusted for specific add-backs and reliefs under the Corporate Tax law — above AED 375,000. The first AED 375,000 of taxable income is taxed at 0%.
Do free zone companies pay Corporate Tax?
Free zone companies are within the Corporate Tax system and must register and file. A Qualifying Free Zone Person can apply 0% to qualifying income, but non-qualifying income is taxed at 9% and failing the conditions removes the 0% benefit entirely.

Let’s talk

Ready to discuss a serious advisory mandate?

Tell us where your business is heading. We will help identify the tax, finance, compliance and strategy support required to move with confidence.

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