UAE Corporate Tax
Registration, return filing, transfer pricing and free zone advisory for businesses operating in Dubai, Abu Dhabi and across the Emirates. Our partner-led teams help you meet Federal Tax Authority obligations with confidence and structure your group efficiently.
UAE corporate tax essentials
Corporate tax applies to businesses across the UAE, including many free zone entities. These are the headline rules every taxable person should plan around.
Standard rate
9%
Applies to taxable income above AED 375,000. Taxable income up to AED 375,000 is taxed at 0%.
Who must register
All taxable persons
Registration is required regardless of whether the business expects to pay tax, including free zone entities.
Return deadline
9 months
The corporate tax return and payment are due within nine months of the end of the relevant tax period.
For a step-by-step walkthrough, read our practical guide to UAE corporate tax registration and compliance.
How we support you
From first-time registration to complex cross-border transfer pricing, we cover the full corporate tax lifecycle for UAE businesses and international groups.
Corporate Tax Registration
• Assessing whether your entity is a taxable person under the UAE Corporate Tax Law
• Corporate tax registration with the Federal Tax Authority via EmaraTax
• Tax group formation and assessment of eligibility
• Registration for branches, holding companies and newly incorporated entities
• Support with de-registration on cessation of business
Return Filing & Compliance
• Preparation and review of the annual corporate tax return
• Computation of taxable income and adjustments to accounting profit
• Small Business Relief and other relief assessments
• Corporate tax compliance calendars and deadline monitoring
• Responding to Federal Tax Authority queries, reviews and audits
Transfer Pricing
• Transfer pricing policy design for related party and connected person transactions
• Local File and Master File documentation
• Benchmarking studies and arm's length analysis
• Disclosure form support and intra-group agreement review
• Transfer pricing risk reviews for cross-border group structures
Free Zone & Structuring
• Qualifying Free Zone Person (QFZP) assessment and qualifying income review
• Substance and de-minimis testing for free zone entities
• Group and holding structure reviews across mainland and free zones
• Tax impact assessment on reorganisations, acquisitions and disposals
• Permanent establishment and cross-border exposure reviews
Tax Health Checks & Advisory
• Corporate tax health check and readiness diagnostics
• Review of intercompany charges, financing and interest limitation rules
• Exempt income, participation exemption and foreign tax credit analysis
• Deferred tax and financial statement impact review
• Technical opinions and clarification requests
Wider Tax & Regulatory Support
• VAT and excise interaction with corporate tax positions
• Economic Substance and Ultimate Beneficial Owner regulatory alignment
• Tax function process design, controls and technology enablement
• Board and management training on corporate tax obligations
• Ongoing outsourced tax compliance support
Who we work with
We advise mainland and free zone companies in Dubai and Abu Dhabi, family-owned groups, holding structures, and international businesses expanding into the UAE. Engagements range from one-off registration and health checks to fully outsourced annual compliance.
Our UAE teams work alongside the wider Nangia Group, so groups with operations in India and other markets get consistent advice on cross-border structuring, transfer pricing and treaty positions from a single partner-led team.
Corporate tax rarely sits alone. We coordinate with our CFO and finance, risk and forensics and transaction advisory practices where tax positions affect reporting, controls or deal outcomes.
Related services
Explore other advisory practices our UAE teams deliver alongside this service.
Ready to move forward?
Book a consultation with our advisors to discuss your business priorities and explore how Nangia Advisors can help.
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