Corporate Tax Compliance Services In UAE

Corporate Tax is a tax on the profits earned by businesses in the UAE. It was introduced by the UAE government under Federal Decree-Law No. 47 of 2022 and applies to financial years starting on or after 1 June 2023. The tax is managed by the Federal Tax Authority (FTA) through the EmaraTax system.
Corporate tax applies to many businesses operating in the UAE, including mainland companies, free zone companies, and certain foreign businesses. As part of the new tax system, businesses must understand their obligations and ensure they meet all compliance requirements.
Most businesses are required to register for corporate tax, keep proper financial records, and file an annual tax return. Following these requirements helps businesses remain compliant and avoid potential penalties.
 

What is the Corporate Tax Rate in the UAE?

UAE corporate tax follows a simple, tiered rate structure:

The 0% rate on the first AED 375,000 applies to every taxable person automatically; there is no separate application needed. The 9% rate applies only to taxable income above this threshold. The 15% rate is a separate regime applying only to large multinational groups that meet the OECD's global minimum tax criteria under Pillar Two most UAE SMEs and mid-sized businesses are unaffected by this rate.
Free zone businesses that qualify as a Qualifying Free Zone Person (QFZP) can benefit from 0% on qualifying income covered in detail below.

Who Needs Corporate Tax Registration in UAE?

Corporate tax registration is mandatory for:

• UAE mainland companies all entities licensed under the Department of Economy and Tourism (DET) or equivalent emirate authority
• Free zone companies including those expecting to qualify for the 0% QFZP rate
• Foreign companies effectively managed and controlled from the UAE
• Natural persons (individuals) conducting business activity in the UAE with turnover exceeding AED 1 million in a calendar year
• Partnerships and other juridical persons incorporated or operating in the UAE

Registration is required regardless of profitability even businesses expecting zero tax liability must register and subsequently file annual returns. There is no exemption from the registration requirement based on small size, free zone status, or expected tax outcome.
 

Our Corporate Tax Services

Corporate Tax Registration

We manage the complete corporate tax registration process for businesses across the UAE assessing entity classification, preparing and submitting the EmaraTax application, and ensuring registration is completed correctly and within the applicable deadline. We handle registration for mainland companies, free zone entities, natural persons exceeding the turnover threshold, and foreign companies with UAE management and control.

Corporate Tax Return Filing

We prepare and file annual corporate tax returns through EmaraTax calculating taxable income accurately, applying all relevant adjustments and exemptions, and submitting the return well within the 9-month deadline from the financial year end. Every return is built on verified, IFRS-compliant financial statements and reviewed thoroughly before submission.

Corporate Tax Accounting

Accurate tax compliance starts with accurate accounting. We provide tax-ready financial reporting preparing IFRS-aligned financial statements, calculating the adjustments needed to convert accounting income to taxable income, classifying deductible and non-deductible expenses correctly, and managing tax provision and accrual calculations throughout the year.

Corporate Tax Compliance Services

Beyond registration and filing, we provide ongoing compliance support tracking regulatory updates, monitoring filing deadlines, maintaining audit-ready documentation, and providing year-round guidance as your business circumstances change. Compliance is managed as a continuous responsibility, not a once-a-year filing exercise.

Corporate Tax Services for Free Zone Companies

Free zone companies are subject to UAE corporate tax but those that qualify as a Qualifying Free Zone Person (QFZP) can benefit from a 0% rate on qualifying income.

Qualifying Income 0%

Income derived from Qualifying Activities is taxed at 0% for businesses that meet QFZP conditions.

Non-Qualifying Income 9%

Income that falls outside the qualifying definition including income from UAE mainland transactions and Excluded Activities is taxed at the standard 9% rate above AED 375,000.

What are the Conditions to Qualify as a Qualifying Free Zone Person in the UAE?

To qualify as a QFZP, a free zone company must meet all of the following simultaneously:

1. Maintain adequate substance in the UAE
2. Derive income only from Qualifying Activities (or stay within the de minimis threshold)
3. Not have elected to be subject to standard corporate tax
4. Comply with transfer pricing rules and documentation requirements
5. Prepare audited financial statements
6. Meet any additional conditions prescribed by the Minister of Finance

Qualifying Income and Non-Qualifying Income

Qualifying income includes income from transactions with other free zone persons (relating to Qualifying Activities) and income from Qualifying Activities conducted with parties outside the UAE. Non-qualifying income includes income from Excluded Activities and income from UAE mainland transactions that does not relate to a Qualifying Activity.

De Minimis Requirement

A QFZP can earn a limited amount of non-qualifying income without losing its status provided it does not exceed the lower of 5% of total revenue or AED 5 million. Exceeding this threshold results in the loss of QFZP status for the entire tax period.

Qualifying Activities

Includes manufacturing, processing of goods, holding of shares and securities, ownership and operation of ships, reinsurance services, fund management services, wealth and investment management, headquarters services to related parties, treasury and financing services to related parties, financing and leasing of aircraft, and distribution of goods from a designated zone.

Excluded Activities

Includes transactions with natural persons (with limited exceptions), banking activities, insurance activities other than reinsurance, finance and leasing activities outside the qualifying scope, and ownership or exploitation of immovable property in the UAE (other than commercial property transactions with other free zone persons).
We assess QFZP eligibility for every free zone client, monitor the de minimis threshold throughout the year, and ensure the documentation needed to support and maintain QFZP status is properly maintained.

How to Register for Corporate Tax in the UAE: Step-by-Step Guide

If your business is subject to UAE Corporate Tax, you must register with the Federal Tax Authority (FTA) through the EmaraTax portal. The registration process is fully online and can be completed by following these simple steps.

1. Log in to the EmaraTax Portal: Visit the EmaraTax portal and sign in using your existing login credentials or UAE Pass. If you don't have an account, create one before starting the registration process.
2. Select Corporate Tax Registration: From your EmaraTax dashboard, navigate to the Corporate Tax section and click "Register" to begin your application.
3. Accept the Registration Guidelines: Carefully read the registration instructions and terms. Tick the declaration checkbox to confirm your acceptance, then click "Start".
4. Enter Your Business Details: Select your business entity type (such as LLC, sole establishment, or branch) and provide the required company information exactly as it appears on your trade license.
5. Provide Business Activities and Ownership Information: Enter your business activities based on your trade license. If any individual or legal entity owns 25% or more of the business, provide their ownership details as requested.
6. Add Branch Information (If Applicable): If your company operates one or more branches, select "Yes" and enter the required details for each branch. If your business has no branches, simply proceed to the next step.
7. Enter Contact Details: Provide your company's registered address, email address, phone number, and any other required contact information to ensure the FTA can communicate with you.
8. Add the Authorized Signatory: Enter the details of the person who is legally authorized to represent your business before the FTA. Supporting documents may also be required.
9. Review Your Application: Double-check all the information you've entered to ensure it is accurate and complete. Once verified, accept the declaration confirming the correctness of your application.
10. Submit Your Registration: Click "Submit" to send your application to the Federal Tax Authority for review.

What Happens After Submission?

Once your application is approved, the FTA will issue your Corporate Tax Registration Number (TRN) through the EmaraTax portal. You can then use this TRN to meet your corporate tax filing and compliance obligations.

What Documents are Required for Corporate Tax Registration in the UAE?

• Valid trade licence copy
• Passport and Emirates ID copies of owners, partners, or authorised signatories
• Memorandum of Association (MOA) or equivalent constitutional document
• Financial year confirmation
• Business activity details
• Existing VAT or excise tax registration details (if applicable)
• Authorised signatory details and Power of Attorney (where applicable)

Transfer Pricing

Transactions between related parties, parent companies, subsidiaries, and connected persons must be conducted on arm's length terms under UAE corporate tax law. Businesses with related party transactions must maintain a Local File and, where applicable, a Master File documenting the pricing methodology and supporting analysis. We assess related party transactions, advise on arm's length compliance, and prepare the transfer pricing documentation required to support the business's position during FTA review.

Double Taxation Agreement

The UAE has signed Double Taxation Agreements (DTAs) with over 130 countries designed to prevent the same income being taxed twice and to provide relief through exemptions, credits, or reduced withholding tax rates. For businesses with international operations, shareholders, or cross-border transactions, understanding the applicable DTA provisions can significantly affect overall tax exposure. We advise on the relevant DTA provisions applicable to your business structure and cross-border transactions.

Small Business Relief

Small Business Relief allows eligible UAE businesses with revenue not exceeding AED 3 million in the relevant and previous tax periods to be treated as having no taxable income for corporate tax purposes reducing their tax liability to zero. Relief must be formally elected within the corporate tax return it is not automatic. Businesses claiming Small Business Relief are still required to register and file a corporate tax return. We assess eligibility, confirm the revenue threshold position across the qualifying periods, and manage the election within the return.

Tax Group

A Tax Group allows two or more UAE resident taxable persons meeting specific ownership and control conditions to be treated as a single taxable person for corporate tax purposes. This can simplify compliance and allow losses to be offset across group entities. Conditions include common ownership of at least 95%, common financial year ends, and consistent accounting standards across group members. We advise on Tax Group eligibility, manage the formation application, and handle the consolidated filing obligations for group structures.

Corporate Tax Exemptions

Certain persons and types of income are exempt from UAE corporate tax, including:

• UAE government entities and government-controlled entities
• Extractive and non-extractive natural resource businesses (subject to Emirate-level taxation)
• Qualifying public benefit entities
• Qualifying investment funds
• Public and private pension and social security funds
• Qualifying dividends and capital gains from qualifying shareholdings (participation exemption)

We assess whether any exemptions apply to your business structure and manage the documentation required to support an exemption claim.

Why Choose TheController.ai for Corporate Tax Services?

At TheController.ai, we combine deep UAE corporate tax expertise with technology-driven financial management to help businesses meet their tax obligations with confidence. Our team stays up to date with the latest UAE corporate tax regulations, FTA requirements, and free zone tax rules, enabling us to provide accurate guidance tailored to your business. Unlike traditional tax providers, we integrate accounting and corporate tax services, ensuring your financial records remain accurate, organized, and tax-ready throughout the year rather than being prepared at the last minute. Through cloud-based accounting systems, structured workflows, and proactive compliance monitoring, we help businesses maintain audit-ready records, meet filing deadlines, and adapt to regulatory changes efficiently. We work closely with SMEs, free zone companies, and growing businesses across various industries, delivering practical tax solutions that support both compliance and long-term growth.