FTA-registered Tax Agent led
Corporate Tax Consultants in Dubai & the UAE
Registration, return filing, free zone assessment and planning, managed end to end by a team led by an FTA-registered Tax Agent, so you stay compliant and never pay more than the law requires.
The basics
Corporate Tax in the UAE, explained simply
Corporate Tax applies to business profits across the UAE. The standard rate is 9% on taxable income above AED 375,000, and 0% on taxable income up to that threshold. Every taxable person must register with the Federal Tax Authority (FTA) and file a Corporate Tax return within nine months of the end of their tax period, even where no tax is due.
The rules are straightforward on the surface and full of detail underneath: free zone treatment, exemptions, transfer pricing, relief for small businesses, and penalties for late registration or filing. That is where we come in. Alif’s team, led by an FTA-registered Tax Agent, manages the whole process so you stay compliant and never pay more than the law requires.
Need broader financial support? Explore our financial advisory services in Dubai and the UAE.
Key facts at a glance
- 9% / 0%
- Standard rate on taxable income above AED 375,000; 0% up to that threshold.
- Registration
- Mandatory for every taxable person, even where no tax is due.
- Filing deadline
- Within nine months of the end of your tax period.
- AED 10,000
- Administrative penalty for late Corporate Tax registration.
What we do
Our Corporate Tax services in Dubai
Corporate Tax Registration
FTA registration handled correctly the first time, with the right entity classification and documentation.
Corporate Tax Return Filing
Accurate returns prepared and filed within the nine-month deadline, with full working papers.
Corporate Tax Planning
Legitimate structuring and planning to manage your effective rate, including Small Business Relief eligibility.
Free Zone Assessment
Analysis of Qualifying Free Zone Person status and whether the 0% free zone rate applies to your income.
Transfer Pricing Compliance
Documentation and disclosure for related-party transactions in line with FTA requirements.
Penalty Resolution
Support with late registration penalties, reconsideration requests and getting your position regularised.
Registration
Who needs to register for Corporate Tax?
Corporate Tax registration is broader than many businesses expect. You likely need to register if you fall into any of the following:
- Mainland companies and branches operating in the UAE
- Free zone companies, including those expecting the 0% qualifying rate (registration is still mandatory)
- Foreign companies with a permanent establishment in the UAE
- Natural persons conducting business in the UAE with turnover above AED 1 million in a calendar year
Not sure where you fall? A short call settles it. Book a free consultation.
Free zones
Free Zone companies and the Qualifying Free Zone Person conditions
Being based in a UAE Free Zone does not automatically mean paying 0% Corporate Tax. To qualify as a Qualifying Free Zone Person (QFZP) and access the 0% rate on qualifying income, a Free Zone entity must, among other conditions:
- maintain adequate substance in the UAE with real activity, assets, staff and expenditure;
- derive income mainly from qualifying activities or from other Free Zone Persons;
- comply with the arm’s length principle for related party transactions and keep the required transfer pricing documentation;
- prepare and maintain audited financial statements regardless of revenue; and
- keep non-qualifying revenue within a de minimis threshold set by the FTA.
Non-qualifying income is taxed at the standard 9% rate. See our Free Zone Corporate Tax guide for the full picture, or book an assessment to confirm where your business stands.
Cross-border and group structures
Transfer pricing and international tax
Transfer pricing and related party transactions
If your business transacts with related parties or connected persons, whether other group companies, major shareholders, or their family members, those transactions must meet the arm's length standard: pricing that reflects what unrelated parties would have agreed in a similar transaction. The FTA requires disclosure of related party transactions above set thresholds, and larger groups may also need Master File and Local File documentation.
Getting the analysis and paperwork right matters, since it directly affects your taxable income and your ability to defend it on audit. Our Transfer Pricing basics guide covers who counts as a related party and what documentation applies to your business.
International Tax
A tax that crosses the international border brings about International tax. It includes multidimensional rules for cross-border transactions, transfer pricing, foreign tax credits and international tax treaties.
Alif Accounting and Tax Consultants offer advice to foreign businesses engaged in international operations through international tax planning, compliance with international tax laws, optimisation of their structure or dispute resolutions on International taxes.
Why Alif
Why businesses choose Alif for Corporate Tax
An FTA-registered Tax Agent oversees your filing
Your filing is overseen by an FTA-registered Tax Agent, not a call centre.
Big 4 trained leadership
Big 4 trained leadership, with ex-EY experience across audit and tax.
One firm for the full picture
Accounting, tax consultancy, VAT, audit and assurance, and AML under one roof.
Fixed, transparent fees
Fixed, transparent fees. No surprises at filing time.
Not sure where your business stands?
A short call settles it. Tell us about your business and we will confirm your registration, filing and free zone position.
FAQs
Corporate Tax UAE, frequently asked questions
The UAE Corporate Tax rate is 9% on taxable income above AED 375,000, and 0% up to that threshold. Large multinational groups within the scope of the OECD Pillar Two rules are subject to a 15% domestic minimum top-up tax from January 2025.
All taxable persons must register with the FTA, including free zone companies and businesses expecting to pay 0%. Registration is mandatory even if no tax is ultimately due.
Returns must be filed, and any tax paid, within nine months of the end of the relevant tax period. For a January to December financial year, that means the following 30 September.
The FTA applies an administrative penalty of AED 10,000 for late Corporate Tax registration. Late filing and late payment attract separate penalties, which is why deadlines matter.
Free zone companies register like everyone else, and may benefit from a 0% rate on qualifying income if they meet the Qualifying Free Zone Person conditions. Non-qualifying income is taxed at 9%, and the conditions are detailed, so an assessment is worth doing before you assume the 0% applies.
Small Business Relief lets eligible UAE businesses with revenue of AED 3 million or less elect to be treated as having no taxable income for the period. It applies to tax periods ending on or before 31 December 2026, and electing for it has trade-offs we can walk you through.
Yes. The 0% rate that applies below AED 375,000 is not an exemption from registering, it only affects how much tax is due. All taxable persons, including businesses that expect to owe nothing, must register with the FTA and file a return by their deadline.
Missing the nine-month filing deadline can trigger a separate late filing penalty, in addition to the AED 10,000 penalty for late registration if that also applies. The FTA calculates the exact amount based on how late the return and any tax due are. See our Corporate Tax deadlines and penalties guide for the current penalty amounts, or contact us straightaway if a deadline is close.
They are separate taxes with different bases and rules. Corporate Tax is charged on business profits, currently 9% above AED 375,000, and filed annually within nine months of your financial year end. VAT is charged on the value added to most goods and services, currently 5%, and is typically filed quarterly. A business can be liable for both, and registering for one does not register you for the other.