Corporate Tax returns, prepared and filed for you.

UAE Corporate Tax, in plain terms

Corporate Tax applies to UAE businesses for tax periods beginning on or after 1 June 2023. The headline structure is simple: nothing is charged on the first AED 375,000 of taxable income, and 9 percent applies above that. What is not simple is everything that sits underneath it, because taxable income is not the same as the profit shown in your accounts. Depreciation, provisions, entertainment costs, related-party transactions and interest can all require adjustment before a return can be filed.

Registration is the part most businesses underestimate. It is tied to your licence and tax period rather than to whether you expect to pay anything, so companies well below the threshold still need to be registered and still need to file. A business making a loss files a return too.

What is included

• Corporate Tax registration with the Federal Tax Authority, and confirmation of your correct tax period
• Review of your accounting records and identification of the adjustments needed to reach taxable income
• Preparation of the supporting schedules that sit behind the return
• Assessment of available reliefs and elections, including Small Business Relief where the conditions are met
• Preparation, review and submission of the return through the FTA portal
• Retention of the underlying records so the filed position can be supported later

Mainland and free-zone companies

Both are covered. Free-zone entities are the area where assumptions cause the most trouble. A qualifying free zone person may benefit from a 0 percent rate on qualifying income, but that status is conditional, it does not remove the obligation to register, and it does not remove the obligation to file. Non-qualifying income is taxed at the standard rate. We confirm your position against your licence and actual activity rather than assuming free-zone status settles the question.

How the engagement works

1. Review

We confirm your licence type, financial year end, registration status and whether anything is already overdue. You get a written summary of what has to be filed and by when, with a fixed scope, before any work starts.

2. Prepare

We work through your accounting records, make the adjustments required to move from accounting profit to taxable income, and build the schedules that support each figure in the return.

3. File

The return is reviewed with you, submitted, and the supporting records are filed so the position can be defended if the FTA raises a query.

What we need from you

• Trade licence and details of the ownership structure
• Financial statements or accounting records covering the full tax period
• Bank statements for the period
• Any prior returns and any correspondence already received from the FTA

If your books are maintained in QuickBooks, Xero, Zoho Books, Sage or Odoo, access to the file is usually enough for us to begin.

If a deadline has already passed

Late registration and late filing can attract administrative penalties. Waiting does not improve the position. We bring the records up to date, file what is outstanding, and give you a clear view of the penalty exposure and any route available to address it.

Corporate Tax is easier when the bookkeeping behind it is already clean, which is why most clients pair this with monthly bookkeeping and, where registered, VAT return filing. You can estimate your position with the calculator on our homepage, then send us your figures for a proper review.