Corporate Tax Advisory Services (UAE)

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Corporate Tax Advisory Services in UAE

The United Arab Emirates introduced Corporate Tax under Federal Decree-Law No. 47 of 2022, applicable to financial years commencing on or after 1 June 2023. Corporate Tax is administered by the Federal Tax Authority (FTA) and applies to businesses operating across the UAE.

At Finsphere, we provide professional Corporate Tax advisory services in UAE, supporting businesses with registration, tax planning, compliance management, transfer pricing, and FTA representation to ensure full regulatory alignment.

Corporate Tax Rates in UAE

0% on taxable income up to AED 375,000
9% on taxable income exceeding AED 375,000
Additional rules may apply to certain multinational enterprises

Taxable income is calculated based on accounting profit, subject to adjustments as prescribed under UAE Corporate Tax Law, including allowable deductions, non-deductible expenses, exempt income, and transfer pricing adjustments..

Corporate Tax Registration & Compliance

Businesses subject to Corporate Tax must comply with FTA regulations, including registration, filing, and record maintenance requirements.

Corporate Tax registration through EmaraTax portal
Tax Registration Number (TRN) acquisition
Corporate Tax return filing within 9 months of tax period end
Timely payment of Corporate Tax due
Maintenance of IFRS-compliant financial records
Compliance with transfer pricing regulations

Failure to comply may result in administrative penalties, including late registration, filing, or payment fines.

Corporate Tax Planning & Structuring

Proper Corporate Tax planning helps businesses optimize operations while remaining compliant with UAE regulations.

Corporate Tax impact assessment
Mainland vs Free Zone tax analysis
Expense deductibility review
Tax-efficient structuring advisory
Loss carry-forward planning
Financial modelling and forecasting

Transfer Pricing Advisory

Related-party transactions must comply with the arm’s-length principle under UAE Corporate Tax regulations.

Related-party transaction review
Arm’s-length pricing analysis
Master File & Local File preparation
Transfer pricing risk assessment
Disclosure form preparation

Corporate Tax Return Filing & Audit Support

Accurate computation and timely submission of Corporate Tax returns are essential to avoid penalties and regulatory scrutiny.

Adjustment of accounting profit to taxable income
Identification of non-deductible expenses
Return preparation and submission
Payment guidance and reconciliation
FTA audit support and representation
Penalty reconsideration assistance

Why Choose Finsphere as Your Corporate Tax Consultant in UAE?

Strong understanding of UAE Corporate Tax Law and FTA regulations
Practical, risk-focused compliance approach
Strategic tax planning expertise
Transfer pricing documentation support
Integrated finance and tax advisory services

Whether you require Corporate Tax registration in UAE, tax planning, transfer pricing documentation, or return filing support, Finsphere delivers reliable and professional Corporate Tax advisory services.

Corporate Tax Exemptions Overview

Certain entities and types of income may qualify for Corporate Tax exemptions or a 0% tax rate, subject to verification by the Federal Tax Authority (FTA). Understanding eligibility criteria is critical to ensure compliance while optimizing your tax position.

Key Categories Eligible for Exemption

Exempt Persons – Government entities, qualifying public benefit organizations, pension and social security funds, and qualifying investment funds.
Small Business Relief – 0% tax relief on taxable income up to AED 375,000 (subject to eligibility conditions).
Qualifying Free Zone Persons – Entities earning permitted income and meeting substance requirements.
Exempt Income Categories – Certain dividends, capital gains, and intra-group transactions may qualify for exemption.

For a full list of entities and income types that may qualify for exemption, detailed guidance will be available in our upcoming blog articles.

Need clarity on your eligibility?
Speak to our Corporate Tax advisors today to assess your exemption status and ensure compliance with UAE Corporate Tax regulations.

Frequently Asked Questions

What is the Corporate Tax rate in UAE?

The Corporate Tax rate in UAE is 0% on taxable income up to AED 375,000 and 9% on income exceeding AED 375,000.

When must Corporate Tax returns be filed?

Corporate Tax returns must be filed within 9 months from the end of the relevant financial year.

Who is required to register for Corporate Tax in UAE?

Mainland companies, qualifying Free Zone entities, and certain foreign entities with a Permanent Establishment in the UAE are generally required to register for Corporate Tax.

Speak to a Corporate Tax Expert in UAE

Ensure structured Corporate Tax compliance, efficient planning, and risk mitigation with professional advisory support from Finsphere.