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CORPORATE TAX · UAE 9%

UAE Corporate Tax, filed with the care of an audit partner.

Small-Business Relief assessments, transfer pricing, free-zone qualifying-income analysis, and annual returns under the 9% regime — with memoranda an auditor can rely on.

  • Registration + TRN
  • Small-Business Relief analysis
  • Free-zone QFZP review
  • Annual return filing
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OVERVIEW

Corporate Tax, treated with the gravity it deserves.

The 9% Corporate Tax has reset compliance expectations across the UAE. We register your entity, assess Small-Business Relief (below AED 3 million), evaluate QFZP status for free-zone companies, and file the annual return with robust working papers.

  • Registration and TRN

    EmaraTax account, CT TRN, and effective-date confirmation.

  • Relief and rate analysis

    Small-Business Relief, 0% QFZP qualifying-income allocation, and threshold optimisation.

  • Transfer pricing

    Arm's-length memoranda and disclosure forms for related-party transactions.

  • Annual filing

    Return filed within nine months of year-end with a full working file.

From registration to submission.

  1. 01

    Registration

    EmaraTax account, CT TRN, and effective date confirmed.

  2. 02

    Scoping

    Accounting period, licensed activities, and related-party transactions mapped.

  3. 03

    Reliefs and adjustments

    SBR, QFZP, exempt income, and disallowances identified.

  4. 04

    Return preparation

    Working papers prepared in a format designed for audit defence.

  5. 05

    Filing and payment

    Return filed on EmaraTax; payment schedule shared.

Corporate Tax engagements.

Registration

EmaraTax account and CT TRN only.

AED 3,000

  • EmaraTax account setup
  • CT TRN issuance
  • Post-registration briefing
Plan my filing
Most chosen

Annual filing

Registration + first annual return.

From AED 7,500

  • Registration included
  • Relief assessment
  • Working papers
  • Return filing
Plan my filing

Free-zone QFZP advisory

Qualifying-income structuring and full memorandum.

From AED 18,000

  • QFZP eligibility assessment
  • Qualifying-income allocation
  • Transfer-pricing memorandum
  • Annual return filing
Plan my filing
DOCUMENTS REQUIRED.
  • Trade licence (certified copy)
  • MoA and share register
  • Audited or management financials
  • Related-party transaction summary
  • VAT returns (last four)
DELIVERY TIMELINE.
  1. Registration
    Week 1–2

    EmaraTax account and TRN.

  2. Scoping
    Month 10 of financial year

    Position paper prepared; reliefs confirmed.

  3. Filing
    Within 9 months of year-end

    Return filed; payment arranged.

Common questions.

  • Who must register for Corporate Tax?

    Nearly every UAE juridical person, including free-zone companies. Registration is mandatory within specified deadlines after licence issuance or effective date.

  • What is Small-Business Relief?

    Businesses with taxable revenue below AED 3 million in the current and prior periods may elect 0% tax. The election must be made in the return.

  • Do free-zone companies always enjoy 0%?

    No. Only Qualifying Free Zone Persons (QFZPs) with qualifying income benefit from 0%. Non-qualifying income is taxed at 9%. The QFZP test is strict and must be reassessed annually.

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