UAE corporate tax — registration to return
The 9% corporate tax regime touches every UAE business, including freezone entities. We handle registration, assess your reliefs and file a return built on defensible numbers.
Corporate tax services
- Corporate tax registration on EmaraTax
- Small Business Relief eligibility assessment (revenue ≤ AED 3m)
- Qualifying Free Zone Person analysis for freezone entities
- Taxable income computation with proper adjustments
- Transfer pricing disclosure and related-party review
- Return preparation, filing and payment scheduling
Freezone doesn't automatically mean 0%
Freezone companies only keep the 0% rate on qualifying income if they meet the Qualifying Free Zone Person conditions — adequate substance, audited financial statements and qualifying activities. Miss a condition and the whole entity is taxed at 9%.
We map your revenue streams against the qualifying activities list, tell you plainly where you stand, and structure the compliance calendar so registration, audit and filing deadlines never collide.
Corporate tax fees
CT registration
EmaraTax registration handled end to end — mandatory for every UAE business, with the AED 10,000 late penalty avoided.
Fixed fee — ask for a quote
Return & filing
Taxable income computation, Small Business Relief election where eligible, and return filing.
From AED 1,500 / year
QFZP assessment
Qualifying-income analysis, de minimis monitoring and the audited-financials requirement mapped for your entity.
Scoped fixed fee
FAQs
Who has to register for UAE corporate tax?
Effectively every UAE business — mainland, freezone, and many sole establishments — must register, even if expected tax is nil. Late registration carries an AED 10,000 penalty.
What is Small Business Relief?
Businesses with revenue of AED 3 million or less in the relevant tax period (and prior periods) can elect Small Business Relief and be treated as having no taxable income. It must be actively elected in the return — it is not automatic.
Do freezone companies pay corporate tax?
Freezone entities are taxable persons and must register and file. Qualifying income can be taxed at 0% if the strict Qualifying Free Zone Person conditions are met; non-qualifying income is taxed at 9%.
Are audited financials required for corporate tax?
Taxable persons with revenue above AED 50 million, and all Qualifying Free Zone Persons, must maintain audited financial statements. Even below the thresholds, reliable books are essential — the return is only as good as the ledger behind it.
Not registered yet, or unsure about relief?
A 20-minute call will tell you your registration status, relief eligibility and deadlines.