Corporate Tax, Company Setup & Free-Zone Advisory in the UAE
From free-zone formation to Corporate Tax registration and filing — partner-led advisory for businesses building in the Emirates.
Trusted by free-zone startups, SMEs and international groups across the Emirates.
A partner-led practice for businesses building in the UAE.
From free-zone setup to Corporate Tax readiness, senior partners (CA · CFA · ACCA) lead every engagement — pairing global technical depth with on-the-ground UAE execution.
Partner-Led Execution
Senior partners on every engagement — your matter is never handed down to juniors.
Multi-Jurisdictional Reach
One team across India, the UAE and the USA — structures that hold up in every chair.
Free-Zone & Mainland
The right free zone or mainland licence — matched to your activity, not a brochure.
Corporate Tax Ready
Registration, qualifying-income analysis and filing under the UAE CT regime.
Industry Specialisation
Trading, real estate, technology, professional services and family offices.
Discretion
Confidential by default. Your structures and credentials stay yours.
Corporate Tax is here. We make it a non-event.
Registration, impact assessment, qualifying-income analysis and annual filing — handled end to end, before deadlines become problems.
“9% Corporate Tax. Zero surprises.”
How UAE Corporate Tax works, in plain numbers.
The UAE charges 0% Corporate Tax on the first AED 375,000 of taxable income and 9% above it, in force for financial years beginning on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022. A Qualifying Free Zone Person can keep 0% on qualifying income — with adequate substance, transfer-pricing compliance, audited IFRS accounts, and non-qualifying revenue within the de minimis limit (the lower of 5% of revenue or AED 5 million).
| Taxable income / status | Rate | Notes |
|---|---|---|
| First AED 375,000 of taxable income | 0% | Small-profit relief |
| Taxable income above AED 375,000 | 9% | Headline corporate tax rate |
| Qualifying Free Zone Person — qualifying income | 0% | Substance, transfer pricing & audited IFRS required |
| Free Zone — non-qualifying income | 9% | De minimis: lower of 5% of revenue or AED 5m |
| Large MNE groups (revenue ≥ €750m) | 15% | Domestic Minimum Top-up Tax, from 1 Jan 2025 |
Sources: UAE Government, UAE Federal Tax Authority, UAE Ministry of Finance. General information, not tax advice; rates current as of July 2026.
Everything a UAE business needs — under one partner-led roof.
Corporate Tax
Registration, impact assessment, qualifying-income analysis and annual filing.
Explore → 02Company Setup & Free Zone
Free-zone and mainland formation, licensing, visas and the right structure.
Explore → 03VAT Advisory & Filing
Registration, returns, input recovery and FTA representation.
Explore → 04Accounting & Bookkeeping
IFRS-ready books, management accounts and compliance calendars.
Explore → 05Audit & Assurance
Statutory and free-zone audits with credible, bank-ready reporting.
Explore → 06Banking & Account Opening
Corporate account opening support across UAE banks, done right first time.
Explore → 07ESR & UBO Compliance
Economic Substance and Ultimate Beneficial Owner filings, kept current.
Explore → 08Transfer Pricing
OECD-aligned documentation and benchmarking for related-party flows.
Explore → 09CFO Services
Fractional CFOs for finance, treasury, MIS and board reporting.
Explore → 10International Tax Structuring
Holding structures, treaty access and cross-border efficiency from the UAE.
Explore →The hooks that get businesses live in the Emirates.
Free-Zone Setup
The right free zone, licence and structure — matched to your business, not a brochure.
Corporate Tax Readiness
Registered, assessed and filing-ready under the UAE Corporate Tax regime.
Virtual CFO
A finance leader on tap as you scale across the Emirates.
Outcomes that defined the mandate.
Anonymised to respect client confidentiality.
CT structuring for a free-zone group
Qualifying-income analysis and registration for a free-zone manufacturer.
Qualifying free-zone status securedVAT recovery for a services group
Input-VAT recovery strategy and FTA correspondence.
Refund position establishedGroup setup across mainland & free zone
Holding and operating structure across DED and free zone.
Multi-entity structure launchedClean exit for a FZ-LLC
Corporate Tax return and orderly free-zone deregistration.
Compliant exit completedAccount opening for an international group
Corporate banking onboarding across UAE banks.
Accounts opened, fully KYC-compliantA 9% headline rate, treaty access, and a gateway between India, Europe and the world.
We help founders and groups use the UAE the right way — qualifying free-zone income, real substance, and treaty access that holds up.
Specialised across the sectors we serve.
A deal book across the Emirates.
Representative credentials, anonymised to respect client confidentiality.
A free-zone manufacturer
Corporate Tax structuring and qualifying-income analysis.
A UAE entertainment company
Setup, VAT and cross-border structuring.
An international trading group
Mainland and free-zone structure with banking.
A Dubai property developer
Accounting, audit and Corporate Tax readiness.
A regional SaaS scale-up
CFO services and international structuring.
A multi-branch consultancy
VAT, ESR and UBO compliance.
From licence to filing — a 360° journey.
Assess & Advise
We assess your activity, residency and structure options.
Set Up & License
Free-zone or mainland setup, licensing and visas.
Register & Comply
CT, VAT, ESR and UBO registrations completed.
File & Maintain
Ongoing accounting, audit and annual filings.
Perspectives from the practice.
UAE Corporate Tax questions, answered.
What is the corporate tax rate in the UAE?
The UAE charges 0% Corporate Tax on the first AED 375,000 of taxable income and 9% on income above that threshold, in force for financial years beginning on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022.
Can a UAE free-zone company still pay 0% corporate tax?
Yes. A Qualifying Free Zone Person can retain 0% on qualifying income if it maintains adequate substance, meets transfer-pricing requirements, prepares audited IFRS financial statements, and keeps non-qualifying revenue within the de minimis limit — the lower of 5% of revenue or AED 5 million. Non-qualifying income is taxed at 9%.
Do all UAE businesses have to register for Corporate Tax?
Yes. All taxable persons, including free-zone companies expecting to pay 0%, must register with the Federal Tax Authority and obtain a Corporate Tax Registration Number. Returns are filed within 9 months of the end of the tax period; late registration carries an AED 10,000 penalty.
Does the UAE have a 15% minimum tax?
For large multinational groups only. A Domestic Minimum Top-up Tax ensuring a 15% minimum effective rate applies to groups with consolidated revenue of at least €750 million (in two of the last four years) for financial years starting on or after 1 January 2025, aligning with OECD Pillar Two. Most UAE businesses remain on the 9% / 0% regime.
Is there VAT in the UAE?
Yes — a standard VAT rate of 5% has applied since 1 January 2018, administered by the Federal Tax Authority and separate from Corporate Tax.
How does the India–UAE tax treaty reduce double taxation?
The 1993 India–UAE Double Taxation Avoidance Agreement caps source-country withholding at 10% on dividends, 12.5% on interest and 10% on royalties, and lets residents credit tax paid in one country against tax owed in the other.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP · General information, not tax advice.
Speak directly to a partner.
Confidential, no-obligation consultation. Dubai · Abu Dhabi.
Email sahil@lexverge.com →