Corporate tax consultants in Dubai
UAE corporate tax touches how you are structured, how you pay yourself and how you keep your books. We work out what it means for your company, then handle registration and filing.
- Standard rate
- 9% on taxable income above AED 375,000
- Below the threshold
- 0% on the first AED 375,000
- Who registers
- Every UAE company, mainland and free zone
- Return and payment
- Within 9 months of your year end
Corporate tax advice built around your numbers
Corporate tax applies to financial years that started on or after 1 June 2023. Every company registered in the UAE has to register with the Federal Tax Authority (FTA) and file a return each year, including companies that end up with no tax to pay.
The rate is simple. The work is in getting to the right taxable income: which expenses are deductible, how related-party transactions are priced, whether a free zone company keeps its 0% rate, and which reliefs you can elect. Those decisions are made once a year in the return, and they are hard to undo.
As corporate tax consultants in Dubai, we start with your trial balance and your structure, and tell you in plain language where you stand. Then we handle the corporate tax registration, the calculation and the return filing with you. For the rules themselves, see our guide to corporate tax in the UAE.
Figures on this page reflect UAE rules as understood in October 2026. We confirm what applies to your company before any filing.
What our corporate tax services cover
One team takes you from the first assessment to the filed return.
Corporate tax impact assessment
A review of your structure, contracts and accounts that shows what you will owe, where the risks sit and what to change before year end.
Tax structuring
Advice on group structure, tax groups, holding companies and owner remuneration so that tax is paid once and in the right entity.
Registration with the FTA
EmaraTax registration for each entity, with the right financial year and licence details, so your first filing date is correct.
Tax computation and return filing
Adjustments from accounting profit to taxable income, relief elections and the annual return, reviewed before submission.
Free zone and transfer pricing
Testing whether you qualify for the 0% free zone rate and documenting related-party transactions at arm's length.
Ongoing advice
Answers when you sign a new contract, add a shareholder or open a branch, before the decision becomes a tax problem.
How an engagement runs
You get a clear scope and a named adviser. Most assessments are completed from documents you already have.
Fact-find
We collect your licences, ownership chart, latest accounts and main contracts, and ask the questions the return will ask.
Assessment
You receive a written summary of your position: expected tax, exposures, available reliefs and a list of actions.
Set-up
We register the company, align your chart of accounts with the tax return and fix what the assessment flagged.
Compute and file
After year end we prepare the computation, walk you through it and file the return in EmaraTax.
Stay current
We track rule changes and your deadlines, and tell you when something affects you.
The rules that shape most corporate tax decisions
A short reference. The detail depends on your facts.
| Topic | Rule | Why it matters |
|---|---|---|
| Small business relief | Resident businesses with revenue of AED 3 million or less can elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026. | Must be elected in the return. It is not automatic. |
| Free zone companies | A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other income. | Substance, audited accounts and a cap on non-qualifying revenue all have to be met every year. |
| Related parties | Transactions with related parties and connected persons must be at arm's length. | Owner salaries, intra-group loans and management fees are the usual pressure points. |
| Interest | Net interest expense above AED 12 million is capped at 30% of EBITDA. | Affects leveraged groups and property-holding companies. |
| Losses | Tax losses can be carried forward and set against up to 75% of taxable income in later periods. | Loss-making start-ups should still file to preserve the loss. |
| Tax groups | A parent and its 95%-owned UAE subsidiaries can file as one taxable person. | One return and one AED 375,000 threshold for the whole group. |
Large multinational groups with global revenue of EUR 750 million or more are also subject to a 15% domestic minimum top-up tax for financial years starting on or after 1 January 2025.
Who we work with
Most of our corporate tax clients fall into one of these groups.
- Owner-managed companies that want the first returns done properly
- Free zone companies that need to know whether the 0% rate holds
- Groups with several UAE entities deciding whether to form a tax group
- Foreign companies with a branch or a place of management in the UAE
- Individuals whose business turnover is above AED 1 million a year
What is the corporate tax rate in the UAE?
Taxable income up to AED 375,000 is taxed at 0%. Taxable income above that amount is taxed at 9%. Qualifying free zone companies pay 0% on their qualifying income.
Does my company have to register if it makes no profit?
Yes. Registration and an annual return are required for every UAE company, including dormant and loss-making companies. Late registration carries a penalty of AED 10,000.
When is the corporate tax return due?
The return and any tax payment are due within nine months of the end of your financial year. A company with a 31 December year end files by 30 September of the following year.
Do free zone companies pay corporate tax?
Free zone companies are within the corporate tax law and must register and file. Those that meet the Qualifying Free Zone Person conditions pay 0% on qualifying income and 9% on everything else.
Can you handle corporate tax if another firm keeps our books?
Yes. We work from your accountant's trial balance and ledgers. If we find gaps that affect the return, we tell you what needs correcting.
Do you work with companies outside Dubai?
Yes. Our office is in Dubai and we work with companies across the UAE. Registration and filing are done online through EmaraTax.
Related services
Corporate Tax Registration
Corporate tax registration through EmaraTax with the right dates, documents and financial year.
Corporate Tax Filing
Corporate tax return prepared from your accounts, reviewed with you and filed in EmaraTax on time.
Accounting & Bookkeeping
Monthly bookkeeping, management accounts and year-end financial statements for Dubai companies.
Corporate tax in the UAE
Who pays, the 9% rate, exemptions, free zone rules, registration and filing deadlines.
Know your corporate tax position before the deadline
Tell us your licence type and year end. We will tell you what you need to do and by when.