Corporate Tax registration
We register your business with the FTA for Corporate Tax — required for all taxable persons, even those expecting to sit within the 0% band.
Corporate Tax · UAE
Corporate Tax registration & filing, handled properly
Register with the FTA, compute taxable income at 0% up to AED 375,000 and 9% above, and file within 9 months — with Small Business Relief and free-zone rules assessed, not assumed.
What your Corporate Tax service covers
From registration to a filed return, with the reliefs that apply to you.
Taxable income computation
We compute adjusted taxable income from your IFRS accounts, applying the 0% rate up to AED 375,000 and 9% above it.
Return preparation & filing
We prepare and file your Corporate Tax return, due within 9 months of the end of your tax period.
Disallowed expenses review
We identify and adjust for expenses that are wholly or partly disallowed so your taxable income is calculated correctly.
Small Business Relief
Where you qualify (revenue up to AED 3,000,000), we assess and elect Small Business Relief — a transitional relief available for tax periods ending on or before 31 December 2026.
Free zone / QFZP review
For free-zone businesses, we review Qualifying Free Zone Person conditions — including substance and audited accounts — that can preserve the 0% rate on qualifying income.
From registration to filed, in four steps
A structured approach to getting Corporate Tax right.
01
Register with the FTA
We register your business for Corporate Tax on EmaraTax — a requirement for all taxable persons, including those in the 0% band.
02
Compute taxable income
We adjust your IFRS accounting profit for disallowed expenses and reliefs to arrive at taxable income.
03
Apply reliefs
We assess Small Business Relief and, for free-zone entities, QFZP conditions, so you claim what you are entitled to.
04
Prepare & file the return
We prepare and file your Corporate Tax return within 9 months of your period end and confirm the submission.
Why get Corporate Tax right with us
Corporate Tax is new, and the gap between accounting profit and taxable income catches businesses out. We register you, adjust for disallowed items, and claim the reliefs you are entitled to — so you neither overpay nor fall foul of the rules.
Go deeper with the UAE Corporate Tax guide, estimate with the Corporate Tax calculator, or read about Small Business Relief and free-zone Corporate Tax.
- Registration handled even where you expect to be in the 0% band
- Taxable income computed from proper IFRS accounts
- Disallowed expenses and reliefs applied correctly
- Small Business Relief and QFZP conditions assessed, not assumed
- Software + specialists: automation with human review
- One partner for Corporate Tax, VAT, and bookkeeping
Corporate Tax questions, answered
The essentials on rates, registration, deadlines, and reliefs.
What are the UAE Corporate Tax rates?
UAE Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% on taxable income above that threshold. It applies to financial years beginning on or after 1 June 2023. We compute your taxable income from your accounts and apply these rates to arrive at the tax due.
Do I need to register even if my profit is below AED 375,000?
Yes. All taxable persons must register with the FTA for Corporate Tax, even if their taxable income falls entirely within the 0% band. Registration is a compliance obligation separate from whether tax is payable, and we handle it on EmaraTax for you.
When is the Corporate Tax return due?
The Corporate Tax return and any payment are due within 9 months of the end of your tax period. For example, a business with a tax period ending 31 December would have until the following 30 September. We prepare and file the return ahead of that deadline.
What is Small Business Relief?
Small Business Relief allows a business with revenue of up to AED 3,000,000 in the relevant period to elect to be treated as having no taxable income, simplifying its Corporate Tax position. It is a transitional relief available for tax periods ending on or before 31 December 2026, so it is time-limited. We assess whether you qualify and whether electing it is beneficial.
How are free zone businesses taxed?
A Qualifying Free Zone Person (QFZP) can benefit from a 0% rate on qualifying income, with 9% applying to non-qualifying income. Maintaining QFZP status requires meeting conditions such as adequate substance in the free zone, deriving qualifying income, staying within the de-minimis limits on non-qualifying revenue, and maintaining audited financial statements. We review whether your business meets these conditions.
What are disallowed expenses?
Certain expenses are wholly or partly disallowed when calculating taxable income — for example, specific entertainment costs and certain other items defined under the Corporate Tax rules. Because your accounting profit is not the same as your taxable income, we adjust for these items so your computation is accurate and defensible.
Enquire
Talk to a UAE Corporate Tax specialist
Tell us about your business — mainland or free zone, your revenue, and your financial year — and we'll advise on registration, reliefs, and filing.