Corporate Tax Services in UAE
Corporate Tax Services in UAE You Can Rely On
Registration, return filing and free zone tax planning
UAE corporate tax compliance involves understanding registration requirements, calculating taxable income, filing returns and meeting applicable deadlines. EXL Auditing provides corporate tax services in UAE to help businesses navigate these requirements in line with UAE corporate tax law and Federal Tax Authority (FTA) regulations.
From initial UAE corporate tax registration to annual UAE corporate tax return filing, EXL Auditing helps businesses manage their tax obligations with clarity and procedural accuracy.
Does UAE Corporate Tax Law Apply to Your Business?
Whether UAE corporate tax applies to your business depends on your entity type, but in nearly all cases, registration and filing are mandatory.
Mainland Business
Mainland companies pay 0% corporate tax on taxable income up to AED 375,000 and 9% on income above that threshold. Registration and annual filing are required. You may need audited financial statements.
Free Zone Business
Free zone companies can pay 0% tax on qualifying income under the free zone corporate tax regime, but only if they meet FTA conditions, including having real operations in the UAE. All free zone companies must still register and file.
Small Business
Eligible businesses with revenue up to AED 3 million may elect Small Business Relief, subject to conditions and tax-period limits. Registration and filing are still required.
New Business
New entities must register by the FTA deadline. Your first tax period depends on your financial year, so maintain accounting records from the start.
UAE Corporate Tax Rates
The UAE corporate tax rate is 0% on taxable income up to AED 375,000 and 9% on taxable income above that threshold, with a separate 0% rate for qualifying income earned by Qualifying Free Zone Persons.
| Taxable Income or Entity | Applicable Rate |
|---|---|
| Taxable income up to and including AED 375,000 | 0% |
| Taxable income above AED 375,000 | 9% |
| Qualifying Free Zone Person | 0% on qualifying income and 9% on other taxable income |
The standard rates apply to taxable income, not total business revenue. Separate provisions may also apply to certain large multinational groups under the UAE’s domestic minimum top-up tax regime.
Documents Required
EXL Auditing delivers expert corporate tax services in UAE and typically requires essential, additional and service-specific documents to complete your UAE corporate tax registration and return filing.
Essential Documents
- Valid trade licence
- Memorandum and Articles of Association
- Passport and Emirates ID of owners and managers
- Proof of authorised signatory
- Contact details and bank account information
Additional Documents
- Financial statements, trial balance and general ledger
- Sales and purchase invoices and bank statements
- Contracts with related parties
- Board resolutions and loan agreements
Service-Specific Requirements
Free zone companies should provide their free zone certificate and lease agreement to evaluate eligibility for free zone corporate tax in UAE. Qualifying Free Zone Persons and businesses with revenue above AED 50 million must provide audited financial statements. Businesses can also review our approved auditors in UAE services for their audit requirements.
Our 5-Step Corporate Tax Process
EXL Auditing follows a structured five-step process covering UAE corporate tax registration, financial review, tax calculation and UAE corporate tax return filing to keep your business compliant with UAE corporate tax law.
Step 1: Assess Your Tax Position
We review your business structure, licence, activities and financial records to understand your tax obligations and identify any reliefs.
Step 2: Complete Registration
We guide you through a seamless UAE corporate tax registration, ensuring your entity details align with FTA guidelines and UAE corporate tax law.
Step 3: Prepare Your Tax Calculation
We review your financial records, calculate your taxable income and prepare your tax return.
Step 4: Review and File Your Return
We prepare the tax return for your review and approval, then submit it directly to the Federal Tax Authority (FTA) by the set deadline.
Step 5: Support Ongoing Compliance
We explain your filing position, advise on record-keeping requirements and help you prepare for the next tax period. Establishing a new business? Explore our business setup in Dubai services.
Why Businesses Choose EXL Auditing
With over 10 years of experience providing corporate tax services in UAE and a team of 50+ experienced professionals, EXL Auditing supports you from your first question through final filing.
Finding Your Correct Tax Rate and Exemptions
We review your business licence and structure right away to confirm whether you qualify for the 0% free zone rate or Small Business Relief, helping you avoid costly mistakes from day one.
Fixing Your Books Before You File
Accounting profit is not the same as taxable profit. We review your financial records and adjust for applicable tax rules, including personal expenses, interest limitations and entertainment expenditure. Our audit services in UAE can also support your wider financial reporting requirements.
Audit and Tax Handled Under One Roof
Because our tax consultants and auditors work together, your year-end audited accounts match your tax return without delays, miscommunication or conflicting files.
Not Sure Where You Stand?
Book a corporate tax consultation. Tell EXL Auditing about your business, and we’ll confirm whether you need to register, what deadlines apply and what to do next.
FAQs
What is the deadline for corporate tax registration in the UAE?
Registration deadlines depend on the type of taxable person, the date of establishment and the applicable FTA rules. Missing the prescribed deadline may result in an administrative penalty. Businesses should check the deadline for their circumstances rather than rely on a single date for all entities.
Who is exempt from corporate tax in the UAE?
Certain government entities, government-controlled entities, extractive businesses and non-extractive natural resource businesses may be exempt. Certain public benefit entities and investment funds may also qualify. Exemption is not automatic in every case, and some exempt persons must register or report.
How do you pay corporate tax in UAE?
Businesses generally pay corporate tax electronically through the FTA’s EmaraTax platform. After filing the UAE corporate tax return, the business must settle any outstanding tax within nine months of the end of the tax period.
Can a free zone business lose its 0% corporate tax rate?
Yes. A free zone business can lose its 0% rate if it fails to meet FTA conditions, such as maintaining adequate substance in the UAE or keeping non-qualifying income within permitted limits. In that case, the standard 9% rate may apply. Regularly reviewing free zone corporate tax conditions helps businesses retain their preferential rate.