UAE Corporate Tax
Registration, compliance, and planning under the UAE Corporate Tax regime. Corporate Tax registration, return filing, free zone (QFZP) and small business relief analysis, exempt-income review, and tax planning for UAE businesses.
Why Corporate Tax?
The UAE introduced a federal Corporate Tax on business profits for financial years beginning on or after 1 June 2023, applying a headline rate of 9% on taxable income above the AED 375,000 threshold (with 0% below it). For most businesses in the UAE this is the first time profit has been taxed at all — which makes correct registration, accurate computation, and timely filing essential from the very first tax period.
BIFI Partners provides end-to-end UAE Corporate Tax services: registration with the Federal Tax Authority (FTA), determination of taxable income, return preparation and filing, and the planning that keeps your effective tax position efficient and defensible. Our specialist team stays current with FTA guidance, Cabinet and Ministerial Decisions, and public clarifications, so every position we take reflects the law as it stands today.
Free zone businesses need particular care. A Qualifying Free Zone Person (QFZP) can access a 0% rate on qualifying income — but only if it meets strict conditions on qualifying activities, adequate substance, the de minimis test, and transfer pricing. We analyse your structure honestly, tell you whether you qualify, and help you keep that status rather than lose it on a technicality.
Whether you are registering for the first time, preparing your first return, reviewing exempt income and the participation exemption, or structuring a group for tax efficiency, we deliver accurate, practical guidance — and we handle the filing for you so nothing is missed.
9% / 0%
Standard & Threshold Rates
FTA-Registered
Registration to Filing
Free Zone
QFZP Analysis
OECD-Aligned
Transfer Pricing Ready
Corporate Tax services in detail
Comprehensive coverage across every aspect of corporate tax — tailored for your business.
Corporate Tax Registration (FTA)
We register your business for Corporate Tax through the FTA's EmaraTax portal, obtain your Tax Registration Number, and confirm your first tax period and filing deadline — so your obligations are clear from day one. Registration is mandatory for taxable persons, including most free zone entities, regardless of whether tax is ultimately payable.
Taxable Income & Return Filing
We compute taxable income starting from your IFRS accounting profit and applying the required adjustments — disallowed expenses, exempt income, interest limitation, and reliefs — then prepare and file your Corporate Tax return within nine months of your financial year-end, with supporting working papers retained for FTA review.
Free Zone / QFZP Analysis
We assess whether your free zone entity meets the Qualifying Free Zone Person conditions — qualifying activities, adequate substance, the de minimis threshold for non-qualifying income, and audited financial statements — and advise on how to access and retain the 0% rate on qualifying income, or how to plan if you do not qualify.
Small Business Relief Assessment
Businesses with revenue at or below the Small Business Relief threshold may elect to be treated as having no taxable income for the period, simplifying compliance. We test your eligibility, advise on whether electing is beneficial, and make the election correctly where it helps.
Exempt Income & Participation Exemption
Dividends and certain capital gains from qualifying shareholdings can be exempt under the participation exemption, and other categories of income may fall outside the charge. We review your income streams, apply the exemptions correctly, and document the basis — so genuinely exempt income is not taxed.
Corporate Tax Planning & Advisory
Beyond compliance, we advise on group structuring, tax grouping, the use of reliefs (such as business restructuring and transfer relief), interest deductibility, and the interaction with transfer pricing — designing a position that is both efficient and fully defensible under the General Anti-Abuse Rule.
Our corporate tax process
Impact Assessment
We review your activities, legal structure, free zone status, and financials to map your Corporate Tax position and identify your registration deadline, first tax period, and any reliefs available.
Registration
We register you with the FTA via EmaraTax, secure your Tax Registration Number, and confirm your filing timeline so there are no surprises.
Computation & Adjustments
We build the taxable-income computation from your IFRS accounts, applying all required adjustments, exemptions, and reliefs with documented working papers.
Return Filing
We prepare and file your Corporate Tax return within the nine-month deadline, review it with you before submission, and share the confirmation.
Ongoing Advisory & Records
We maintain your supporting records to the FTA's retention standard, monitor regulatory changes, and advise on planning opportunities and any FTA queries through the year.
Built for businesses like yours
Common questions about corporate tax
Registration is mandatory for taxable persons carrying on business in the UAE — including mainland companies, most free zone entities, and certain individuals conducting business — regardless of whether tax is ultimately payable. Free zone companies must register even when they expect to qualify for the 0% rate. We confirm your obligation and handle the registration through the FTA's EmaraTax portal.
The standard rate is 9% on taxable income above AED 375,000, and 0% on taxable income up to that threshold. A Qualifying Free Zone Person can access 0% on its qualifying income, subject to strict conditions. A separate set of rules under the global minimum tax framework can apply to very large multinational groups. We compute the rate that actually applies to your business.
The Corporate Tax return must be filed, and any tax paid, within nine months of the end of the relevant financial year. For example, a business with a year ending 31 December 2024 has its first return due by 30 September 2025. There is a single return per tax period — no provisional or advance filings — so accurate year-end accounts are essential.
A free zone entity is within the Corporate Tax regime and must register and file. It can apply a 0% rate to its qualifying income only if it meets all the Qualifying Free Zone Person conditions — qualifying activities, adequate substance in the UAE, compliance with the de minimis limit on non-qualifying income, audited financial statements, and transfer pricing requirements. Income that does not qualify is taxed at 9%. We assess your eligibility and help you retain QFZP status.
Small Business Relief allows a resident taxable person with revenue at or below AED 3 million to elect to be treated as having no taxable income, reducing both tax and compliance burden. Under current rules it is available for tax periods ending on or before 31 December 2026, and it must be elected. We test your eligibility and advise whether electing is to your advantage.
Taxable income starts from the accounting profit shown in financial statements prepared under IFRS, then adjusts for items the law treats differently — disallowed or limited expenses (such as certain entertainment and interest), exempt income (such as qualifying dividends), reliefs, and any transfer pricing adjustments. We prepare the full computation with working papers retained for FTA review.
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