01
Corporate tax registration
We register your entity with the Federal Tax Authority and confirm your first tax period and filing deadline in writing.
Corporate Tax
UAE corporate tax registration and advisory
UAE corporate tax took effect for financial years starting on or after 1 June 2023. It applies at 9% on taxable profit above AED 375,000, with 0% below that. Registration is mandatory for taxable persons regardless of whether tax is ultimately payable, which is the point most businesses miss.
What’s included
Everything the engagement covers.
Scope is agreed in writing before we start, so there is nothing on this list that arrives later as an extra.
02
Taxable income computation
Accounting profit adjusted for exempt income, disallowable expenditure and relief claims to arrive at a defensible taxable figure.
03
Free zone qualifying income review
Whether your entity meets the Qualifying Free Zone Person conditions is a technical question with real money attached. We assess it properly.
04
Small business relief assessment
Relief is available to eligible businesses below the revenue threshold. We check whether electing for it is actually in your interest.
05
Return preparation and filing
Prepared, reviewed and submitted within nine months of your financial year end.
In detail
Registration is mandatory even at 0%
This is the single most common misunderstanding we correct. A business earning below AED 375,000 pays 0% corporate tax, and a Qualifying Free Zone Person may pay 0% on qualifying income. Neither of those removes the obligation to register and file.
Penalties for failing to register are applied per entity and are entirely avoidable. If you are unsure whether you have registered, that is worth a thirty minute call.
Free zone entities need a real assessment
Qualifying Free Zone Person status depends on maintaining adequate substance in the free zone, deriving qualifying income, meeting the de minimis requirements, and not having elected to be taxed at the standard rate.
These conditions are tested, not assumed. We have seen businesses treat 0% as automatic because of where they are licensed, then find the position does not hold. Getting a written assessment before the filing deadline is considerably cheaper than reconstructing one afterwards.
Deadlines run from your financial year
Corporate tax returns are due within nine months of the end of the relevant tax period. A company with a 31 December year end therefore files by 30 September the following year.
That sounds generous until you factor in the accounting work required to produce a computation. We start earlier than the deadline demands, because the alternative is a rushed return.
Who this is for
- Any UAE mainland company that has not yet registered
- Free zone entities assuming, sometimes wrongly, that 0% means no obligation
- Businesses with a financial year end approaching and no computation prepared
- Groups considering tax group formation across related entities
- Companies that registered but have not yet filed a return
Common questions
Corporate Tax questions, answered.
The questions clients ask us most often about this service.
Who has to register for UAE corporate tax?
Registration is mandatory for taxable persons, including mainland companies and many free zone entities, even where the rate ultimately payable is 0%. Registering is a separate obligation from paying.
What is the UAE corporate tax rate?
0% applies on taxable profit up to AED 375,000 and 9% above that threshold. A different rate applies to large multinationals within the scope of the OECD global minimum tax rules.
Do free zone companies pay corporate tax?
A Qualifying Free Zone Person can benefit from a 0% rate on qualifying income, but this depends on meeting substance, income and de minimis conditions. It is not automatic, and it still requires registration and filing.
When is the corporate tax return due?
Within nine months of the end of the relevant tax period. For a 31 December financial year end, that means 30 September of the following year.
Related services
Often needed alongside this.
These services draw on the same records, so combining them is usually cheaper than commissioning each separately.
01
VAT Compliance
VAT registration, quarterly return filing, de-registration and advisory on the 5% UAE VAT applied at the point of sale. Handled end to end.
Learn more
02
Auditing
Independent audit of your internal controls, surfacing risk in financial reporting before a regulator, bank or investor finds it first.
Learn more03
Accounting
Outsourced bookkeeping, payroll and management reporting that keeps your records accurate, current and ready for audit at any point in the year.
Learn moreTestimonials
In our clients’ words.
Three things come up again and again in reviews of our Dubai tax services: it was fast, it was handled, and someone answered.
They completed the entire process fast and with extraordinary efficiency. Everything was handled by them! I merely had to appear a couple of times to sign documents. The process was quick and painless because everything else was taken care of.
MohammedManager
I used their service for our company's VAT registration, and they completed the task quickly and expertly. They are really competent, and I truly like their service.
SusantiAccountant
Extremely quick, efficient and responsive. What wonderful services the crew provided! This is the business to use, in my opinion. Anyone who wants to build a business in the UAE should absolutely consider them.
IndraManager
Free consultation
Get help with corporate tax.
Send a few details and an advisor will come back to you, usually the same working day. The consultation is free and there is no obligation to proceed.
- +971 55 944 5867Sunday to Thursday, 9:00 to 18:00 GST
- contact@linkstaxs.aeWe reply within one working day
- Dubai National Insurance BuildingPort Saeed, Deira, Dubai, UAE