UAE Corporate Tax Registration, Filing and Planning
From FTA registration through annual filing, we manage your Corporate Tax obligations accurately and on time.
UAE Corporate Tax: What Your Business Needs to Know
UAE Corporate Tax applies to financial years starting on or after 1 June 2023, at 0% on taxable income up to AED 375,000 and 9% above that threshold. Free zone businesses that qualify as a Qualifying Free Zone Person can continue to benefit from a 0% rate on Qualifying Income, provided strict substance and income conditions are met and maintained every year. Every taxable person must register with the FTA and obtain a Corporate Tax registration number, regardless of whether tax is ultimately due.
From registration through to your first return, the rules touch almost every part of how a business is structured and reports its finances — free zone qualification, transfer pricing between related parties, Small Business Relief, and group relief all interact with each other. We handle the full Corporate Tax lifecycle so nothing falls through the gaps between these rules.
Why You Need Professional Corporate Tax Support
Missing your registration deadline carries an AED 10,000 penalty, and errors in your Free Zone Qualifying Income assessment can retroactively cost you the entire 0% rate for that tax period, not just on the disputed portion. Late filing, inaccurate returns and unsupported related-party transactions all carry separate penalties on top. Corporate Tax is still new in the UAE, and the FTA’s approach to enforcement is only getting more detailed — getting your position right from day one avoids becoming a test case.
Documents Typically Required for Corporate Tax
- Trade licence copy — for every UAE entity within your group.
- Audited or management financial statements — to determine taxable income and support your return.
- Memorandum or Articles of Association — confirming ownership, structure and related parties.
- Free zone licence and lease details — where Qualifying Free Zone Person status is being claimed.
- Related-party transaction schedules — for transfer pricing documentation where thresholds apply.
- Emirates ID and passport copies — for owners, directors and authorized signatories.
- Corporate Tax registration with the FTA
- Preparation and filing of your annual Corporate Tax return
- Assessment of your taxable income and allowable deductions
- Guidance on the 0% and 9% rate thresholds and applicability
- Support with Free Zone Qualifying Income assessments
- Corporate Tax deregistration when your business ceases or restructures
The Max Master Advantage
FTA-Experienced Specialists
Certified UAE tax advisors who know the regulations inside out and keep you fully compliant.
Transparent Fixed Fees
Clear, upfront pricing with no hidden surprises so you always know what you pay for.
Dedicated Account Manager
One trusted point of contact who understands your business and is there when you need them.
Built For
A Simple, Transparent Process
Assessment
We review your structure, income and eligibility for exemptions or reliefs.
Registration
We register you with the FTA and confirm your filing obligations.
Annual Filing
We prepare and file accurate Corporate Tax returns each year.
Ongoing Compliance
We track deadlines and keep you compliant as your business and the rules evolve.
Frequently Asked Questions
What is the UAE Corporate Tax rate?
0% on taxable income up to AED 375,000, and 9% above that threshold. Large multinational groups may be subject to an additional top-up tax under the OECD Pillar Two rules.
Do all businesses need to register, even below the threshold?
In most cases yes — registration with the FTA is generally mandatory even where the 0% rate or an exemption applies.
What about free zone companies?
Qualifying Free Zone Persons may benefit from a 0% rate on Qualifying Income, subject to meeting specific conditions we can assess for you.
When is the Corporate Tax return due?
Returns are generally due within nine months of the end of your relevant tax period. We track your specific deadline.
Stay ahead of your Corporate Tax obligations
Talk to our experts today — no obligation, no jargon, just clear advice.