Corporate Tax Services in the UAE
Corporate tax has changed how every UAE business needs to plan, register and report. Mainland or free zone, the rules now apply to everyone. FinApt Group's tax team helps you register correctly, file on time and structure your business to make the most of the reliefs available.
The Rate in Plain Terms
Under the standard corporate tax regime, taxable income is generally taxed at 0% up to AED 375,000 and 9% above that. Different rules apply to Qualifying Free Zone Persons and other special regimes, including applicable top-up tax.
Taxable Income Up to AED 375,000
Applies per taxable person across the UAE.
Taxable Income Above AED 375,000
Standard corporate tax rate for businesses.
Qualifying Free Zone Persons
On qualifying income, subject to all conditions.
Comprehensive Corporate Tax Solutions
Corporate Tax Registration, Filing and Compliance
Every taxable person in the UAE must register for corporate tax and obtain a Tax Registration Number. This includes free zone companies taxed at 0%. We handle:
- Corporate tax registration on EmaraTax
- Corporate tax return preparation and filing
- Ongoing compliance for groups of entities and SPV structures
Late registration carries a fixed AED 10,000 administrative penalty. This applies even if no tax is owed. The FTA currently waives or refunds the penalty where the first corporate tax return is filed within 7 months of the end of the first tax period.
We manage corporate tax compliance for a group of special purpose vehicles and act as appointed tax agent for clients across multiple sectors.
Corporate Tax Advisory and Implementation
Understanding how corporate tax applies to your specific structure and income streams, before it becomes a filing problem.
- Corporate tax impact assessments
- Advisory on classification, deductions and exemptions
- Support through the transition from old accounting practices to tax-ready reporting
Impact assessments delivered for a DMCC distribution and software business, a mainland real estate brokerage, and a KSA IT group.
Qualifying Free Zone Person (QFZP) and Qualifying Group Assessment
Free zone companies keep the 0% corporate tax rate on qualifying income only if they meet every Qualifying Free Zone Person condition, every tax period. We assess your eligibility and help you maintain it.
- QFZP eligibility assessment
- Qualifying income review
- Support for the substance, transfer pricing and audited-financial-statement conditions that come with QFZP status
- Qualifying group and tax group structuring advice
QFZP eligibility assessments delivered for a marine and oil-sector free zone company and a multinational holding structure.
Corporate Tax Health Check
A structured review of your corporate tax position: registration, classification, computations and elections. It catches issues before the FTA does.
We review your opening balances, deductions, exemptions and prior filings. You get a written report of findings with practical next steps.
Transaction and Restructuring Advisory
For businesses restructuring, relocating between free zones, or setting up new holding or family structures, we assess the corporate tax impact before the transaction happens.
Holding company restructuring exposure reviews, free zone relocation cost comparisons, and DIFC Family Foundation advisory including fiscal transparency and FTA registration.
Why FinApt Group for Corporate Tax
Appointed tax agent
UAE-licensed auditors within the same group — useful given QFZP status requires audited financial statements
Transfer pricing and international tax specialists working alongside the corporate tax team, so structuring advice accounts for both from the start
Senior partners involved throughout, not handed off after the proposal
Frequently Asked Questions
Under the standard corporate tax regime, taxable income is generally taxed at 0% up to AED 375,000 and 9% above that. Different rules apply to Qualifying Free Zone Persons and other special regimes, including applicable top-up tax.
Free zone companies must still register for corporate tax. Those that qualify as a Qualifying Free Zone Person can apply a 0% rate to qualifying income. Non-qualifying income is taxed at the standard rate.
Late registration attracts a fixed AED 10,000 administrative penalty, even if no tax is owed. The FTA currently waives or refunds the penalty where the first return is filed within 7 months of the end of the first tax period.
Within 9 months after the end of your tax period.
Small Business Relief lets eligible resident businesses with revenue of AED 3 million or less elect to be treated as having no taxable income for the period. It applies to tax periods ending on or before 31 December 2029, following Ministerial Decision No. 131 of 2026. Qualifying Free Zone Persons cannot elect it.
A review of your registration status, classification, computations, elections and prior filings. You get a written report of risks and recommended fixes.
Yes. A registered tax agent can manage registration, filing and correspondence, and represent your business in FTA reviews and disputes.
Integrated Tax, Audit & Advisory Services
Corporate tax interacts across your entire business ecosystem. Explore related advisory areas delivered by our integrated specialist teams.
Ready for UAE Corporate Tax Compliance?
Speak to FinApt Group's appointed tax specialists to register, evaluate QFZP eligibility, or schedule a comprehensive corporate tax health check.