Corporate tax & VAT
Corporate tax and VAT services in the UAE, filed right the first time.
We register your business with the Federal Tax Authority, prepare and file your corporate tax and VAT returns, and advise on free zone relief, transfer pricing and Pillar Two, so every deadline is met and nothing is overpaid.
- Corporate tax on taxable income above AED 375,000
- 9%
- Standard UAE VAT rate
- 5%
- After period end to file the corporate tax return
- 9 months
Overview
Two taxes, one calendar, one team.
Every UAE company, mainland or free zone, has to register for corporate tax, even if it expects to pay nothing. Taxable income up to AED 375,000 is taxed at 0% and the excess at 9%. The return and any payment are due within nine months of the end of the tax period.
VAT runs alongside it at 5%. Registration is mandatory once taxable supplies and imports pass AED 375,000 in twelve months, and returns are usually due by the 28th day after each quarter. Missing a registration or a filing date brings fixed penalties, so we keep both taxes on one calendar and warn you before a date becomes a problem.
- Registration with the FTA through EmaraTax
- Returns prepared from reconciled books
- Free zone 0% and small business relief reviewed
- Support if the FTA asks questions
What is included
Tax services we handle.
From the first registration to a dispute with the authority.
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Corporate tax registration
EmaraTax registration for companies, branches and individuals with business income, with the right tax period and group structure.
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Corporate tax returns
Tax computation from your accounts, adjustments, elections and the annual return, reviewed before it is filed.
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Free zone tax planning
Assessment of Qualifying Free Zone Person status, qualifying income, substance and the de minimis test, so the 0% rate is claimed safely.
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VAT registration and returns
Mandatory and voluntary registration, quarterly or monthly returns, refunds, voluntary disclosures and deregistration.
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Transfer pricing and Pillar Two
Related party disclosures, master and local files, and the 15% domestic minimum top-up tax for large multinational groups.
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FTA audits and disputes
Replies to FTA queries, tax audit support, penalty waiver requests and reconsideration applications.
Good to know
Tax rules that catch businesses out.
These are the points we are asked about most. Each one carries a penalty if it is missed.
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Everyone registers
All companies must register for corporate tax, including dormant and free zone companies. Late registration carries a fixed penalty of AED 10,000.
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Small business relief
Resident businesses with revenue of AED 3 million or less can elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026.
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0% is not automatic
A free zone company keeps the 0% rate only on qualifying income, with real substance, audited statements and transfer pricing compliance.
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Records are kept for years
Corporate tax records must be kept for seven years and VAT records for at least five. Missing records turn a small query into a large assessment.
Getting started
What we need to get started.
Most registrations are submitted within a few days of receiving these.
- Trade licence and memorandum of association
- Passport and Emirates ID of owners and the authorised signatory
- Financial statements or a trial balance for the period
- Sales and purchase records with VAT invoices
- Details of related parties and intra-group transactions
- EmaraTax login, if the business is already registered
How we work
From first call to signed report in four steps.
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Free consultation
A 20 minute call or WhatsApp chat about your company, your licence and what is due.
Day 1 -
Fixed-fee proposal
A written scope, timeline and price. No hourly billing and no surprises later.
Within 24 hours -
Fieldwork
Share records by secure upload. We test, reconcile and keep you posted on every open point.
Agreed timeline -
Signed report
Your signed audit report or filed return, delivered in the format your authority requires.
Before your deadline
Corporate tax & VAT FAQ
Questions about corporate tax & vat.
Have a question about your own company? An advisor replies the same working day.
Ask on WhatsApp
Who has to register for UAE corporate tax?
Every juridical person in the UAE, including mainland and free zone companies, must register with the Federal Tax Authority, even when no tax is due. Individuals register once their business turnover passes AED 1 million in a calendar year.
What is the corporate tax rate in the UAE?
Taxable income up to AED 375,000 is taxed at 0% and income above that at 9%. Qualifying Free Zone Persons pay 0% on qualifying income and 9% on other income. Large multinational groups are also subject to a 15% domestic minimum top-up tax.
When is the corporate tax return due?
Within nine months of the end of the tax period. A company with a December year end files by 30 September of the following year, and pays any tax by the same date.
When must a business register for VAT?
Registration is mandatory once taxable supplies and imports exceed AED 375,000 in any twelve month period, or are expected to in the next 30 days. Voluntary registration is available from AED 187,500.
Do free zone companies pay corporate tax?
They are within the corporate tax regime and must register and file. A company that meets the Qualifying Free Zone Person conditions pays 0% on qualifying income. Failing a condition means 9% applies, usually for that year and the following four.
Related services
Often needed alongside this.
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ServiceAudit & assurance
Statutory, internal and free zone audits carried out to International Standards on Auditing, with a signed report your bank, free zone and the FTA will accept.
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ServiceAccounting & bookkeeping
Monthly bookkeeping and IFRS financial statements kept audit-ready all year, so year end is a review and not a rescue.
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ServiceE-invoicing
Get ready for the UAE e-invoicing mandate: system assessment, accredited service provider selection and a tested rollout before your deadline.
Free consultation
Tell us what is due. We will tell you what it takes.
Send a few details and an advisor will call you back within one working day with next steps and a fixed quote. No obligation.
- Call+971 52 202 3984
- WhatsAppChat with an advisor
- Emailadvisor@ashfordmc.com
- OfficeAl Shafar Investment Building 121, Al Quoz Industrial Area 1, Dubai
- HoursSaturday to Thursday, 9:00 AM to 6:00 PM