UAE · Service
Registration, impact assessment, free-zone qualifying-income analysis and return filing — so the UAE 9% corporate tax becomes a managed position, not a year-end scramble.
UAE corporate tax is now a permanent fixture, and the difference between 0% and 9% often turns on structure and documentation set long before filing. We assess your exposure, register you with the FTA, test free-zone qualifying income, and file a return that holds up — with the positions documented, not assumed.
A clear read on whether and how the 9% applies, and what it costs.
Corporate tax registration completed and the tax record set up correctly.
Analysis of qualifying vs non-qualifying income to defend the 0% rate.
Adjustments, exemptions and reliefs applied to reach the correct base.
The corporate tax return prepared, reviewed and filed on time.
Related-party policy and documentation aligned to OECD principles.
We map entities, income streams and free-zone status.
We complete FTA registration and set up the record.
We document qualifying income and reliefs.
We prepare, review and file the return on time.
We document the free-zone and relief positions so the rate you claim is the rate that survives review.
| Regime | Rate | Main condition |
|---|---|---|
| Standard | 0% up to AED 375,000 of taxable income, 9% above | Mainland companies and free-zone companies that do not qualify |
| Qualifying Free Zone Person | 0% on qualifying income, 9% on non-qualifying income from the first dirham | Substance, audited accounts, transfer pricing compliance and the de minimis limit |
| Small Business Relief | Treated as having no taxable income | Resident person with revenue of AED 3 million or less; periods ending by 31 December 2026 |
| Domestic Minimum Top-up Tax | Top-up to 15% | Groups with consolidated revenue of EUR 750 million or more, from 1 January 2025 |
The four problems we fix most often: assuming a free-zone licence means 0% tax; running the UAE company’s decisions from India, which creates POEM risk; pricing services to the Indian parent differently in the two countries’ filings; and missing the seven-month window that waives the AED 10,000 late registration penalty. The deadlines are set out in UAE corporate tax return deadlines and penalties.
Tax under the standard, free-zone and Small Business Relief regimes.
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Read the guide →Book a confidential consultation with a partner to assess your exposure, secure your free-zone position and file with confidence.
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