UAE Corporate Tax Compliance
CT registration, computation, and filing.
UAE Corporate Tax compliance for businesses subject to the 9% federal corporate tax — covering registration with the FTA, taxable income computation, qualifying free zone person assessment, and annual tax return filing.
Dubai · Abu Dhabi · Tokyo
What the UAE Corporate Tax service covers.
Registration of all UAE entities with the FTA for Corporate Tax — mandatory for all businesses regardless of profit level, within the prescribed registration deadlines.
Assessment of Qualifying Free Zone Person (QFZP) eligibility — determining whether the entity meets the conditions for the 0% free zone corporate tax rate.
Computation of taxable income — starting from accounting profit and applying UAE CT adjustments, exemptions, and available reliefs.
Assessment of Small Business Relief eligibility (AED 3M revenue threshold) and other available exemptions to minimise the effective tax liability.
Preparation and filing of the annual Corporate Tax return with the FTA — within the 9-month deadline following the financial year end.
Preparation of transfer pricing documentation for related-party transactions — meeting the UAE CT law arm's length and disclosure requirements.
How an engagement works.
Complete FTA CT registration. Assess QFZP eligibility and Small Business Relief status for the entity.
Confirm the accounting profit basis for CT computation. Identify any required accounting adjustments.
Prepare the taxable income computation — accounting profit adjusted for CT-specific items, exemptions, and reliefs.
Prepare the annual CT return with supporting workpapers. Client review and sign-off.
Submit the CT return to the FTA within the filing deadline. Maintain filed return and supporting documentation.
Markets we cover.
How we differ.
- QFZP eligibility not formally assessed — 0% rate not claimed where applicable
- Registration deadlines missed — penalties incurred
- Transfer pricing requirements not addressed — FTA exposure
- Small Business Relief not evaluated — 9% paid unnecessarily
- CT computation errors — under or over payment of tax
- QFZP assessment performed — free zone 0% rate claimed where applicable
- Registration completed within deadline — no penalties
- Transfer pricing documentation prepared to UAE CT law standard
- Small Business Relief and all available exemptions evaluated
- CT computation reviewed for accuracy before filing
by specialists.
CT registration, QFZP assessment, return filing — by a team that understands UAE CT from day one. The initial consultation is free of charge.