Corporate Tax Consultants in Dubai, UAE
Since UAE Corporate Tax took effect, nearly every business in the country has a filing obligation, and the penalties for getting it wrong are already being enforced. Bazaar Accounting helps Dubai and UAE businesses register correctly, file on time, and structure their affairs so they pay what they owe and not a dirham more.
Corporate Tax Consultancy in Dubai
UAE Corporate Tax is no longer new, and the FTA has moved from the introduction phase into active enforcement. Registration deadlines have passed for many businesses, penalties for late registration are being issued, and the first wave of return filings is underway. For most companies, the question is no longer whether they're affected, but whether their registration, record-keeping, and filing position can withstand scrutiny.
Bazaar Accounting handles that end-to-end: registration, impact assessment, return preparation and filing, and representation if the FTA raises a query. Where it matters most, we look at how corporate tax interacts with your VAT position and your group structure, because the two are increasingly assessed together.
The UAE Corporate Tax Rate
The Ministry of Finance has set the following rates:
0% on taxable income up to AED 375,000
9% on taxable income above AED 375,000
A separate rate applies to large multinationals within the scope of the OECD's Pillar Two rules, specifically groups with consolidated global revenue of EUR 750 million or more, which face a global minimum effective tax rate of 15%.
The 0% band below AED 375,000 is designed to support small businesses and startups, but falling under it doesn't remove the obligation to register and file.
Why UAE Businesses Need Corporate Tax Support
Corporate tax in the UAE looks straightforward on the surface, a headline 9% rate, but the detail is where businesses get caught. The tabbed points below cover the core reasons professional support pays for itself:
Compliance: The Corporate Tax Law carries specific registration, filing, and record-keeping obligations, each with its own penalty for non-compliance. The AED 10,000 late-registration penalty alone has caught out businesses that assumed they had more time.
Accurate position: Determining taxable income isn't just accounting profit. Adjustments, exempt income, disallowed expenses, and interest limitation rules all change the final figure. Getting this right is where a specialist earns their fee.
Free zone treatment: Qualifying Free Zone Person status and the 0% rate on qualifying income come with strict conditions. Misjudging whether you qualify, or breaching the conditions, can move your entire income to the 9% rate.
Group structuring: For businesses with multiple entities, tax grouping, transfer pricing, and related-party rules all come into play. Structured correctly, they reduce complexity; ignored, they create exposure.
Audit readiness: The FTA can review filings after submission. Clean records and a defensible filing position are what stand between you and an adjustment plus penalties.
Efficiency: Beyond compliance, the right structure and elections legitimately reduce your liability. That opportunity exists only if it's planned before year-end, not after.
Which Entities Are Exempt from UAE Corporate Tax?
Exemption is narrower than many businesses assume, and most exemptions are conditional rather than automatic. The main categories include:
- Government entities and government-controlled entities carrying out mandated activities
- Qualifying public benefit entities registered with the Ministry of Finance
- Qualifying investment funds that meet the prescribed conditions
- Extractive and non-extractive natural resource businesses already taxed at the emirate level
- Public and private pension and social security funds meeting FTA conditions
The key point is that most of these require an application or ongoing conditions to be met. We assess whether your entity genuinely qualifies, and, just as importantly, what you need to do to keep that status.
UAE Corporate Tax Registration
Every taxable person must register with the FTA and obtain a Corporate Tax registration number, whether or not they expect to owe tax. Registration is done through the FTA's EmaraTax portal and requires supporting documents including your trade licence, ownership and authorisation details, and Emirates ID and passport information for the relevant signatories.
The detail that trips businesses up is timing. The FTA set staggered registration deadlines based on licence issue date, and missing yours triggers an AED 10,000 penalty. If you're unsure whether you've registered or whether your deadline has passed, that's the first thing worth checking, and something we can confirm quickly.
Filing and Payment of Corporate Tax Returns
Corporate tax returns are filed annually, within nine months of the end of your financial year. That single return covers your taxable income calculation, any elections you're making, and the tax due, and it must be supported by records the FTA can later review.
Because it's an annual filing, the temptation is to leave it until the deadline approaches. In practice, the work that determines your tax position, elections, provisions, and transfer pricing documentation needs to happen through the year, not in the final month. We prepare and file the return, and we make sure the groundwork behind it is in place well before the deadline.
Why Businesses Choose Bazaar Accounting for Corporate Tax
We're an FTA-registered Tax Agency, which means we can deal with the authority directly on your behalf, not just prepare returns for you to submit. On corporate tax, that matters most when the FTA reviews a filing or opens a query, because representation rights determine who actually manages the correspondence and defends your position.
Our corporate tax work is handled by qualified tax professionals who sit alongside our accounting, VAT, and transfer pricing teams. In practice, that means your taxable income calculation is built from books we understand, your free zone or group position is assessed by people who also handle transfer pricing, and a corporate tax question with VAT implications gets answered in one place rather than bounced between siloed advisors.
Our Corporate Tax Services
We work with businesses of every size, from local startups to multinational groups, and tailor the engagement to what each one actually needs.
Tax Planning and Compliance
We review your operations, transactions, and structure to identify legitimate ways to reduce your liability, then handle the compliance work that follows: return preparation, filing, and deadline management, so nothing is missed.
Corporate Tax Advisory
Practical guidance on the issues that carry real tax consequences: cross-border transactions, transfer pricing, impact assessments, group structuring, and free zone qualification. We keep current with FTA guidance as it evolves, which is often the case for corporate tax.
Audits and Dispute Resolution
If the FTA reviews a filing or opens a dispute, we manage the response, from answering queries and assembling supporting evidence to representing your position with the authority, with the aim of resolving it with minimal exposure.
International and Group Tax
For businesses operating across borders, we advise on transfer pricing, cross-border structuring, and the interaction between UAE corporate tax and the tax rules of the other jurisdictions you operate in, coordinating with international advisors where needed.
UAE Corporate Tax, Answered
How does UAE corporate tax apply to free zone vs. mainland companies? +
Do foreign-owned oil & gas companies in the UAE have to pay Corporate Tax? +
Companies carrying on Extractive Business in the UAE are generally exempt from UAE Corporate Tax on their qualifying extractive activities, provided they meet the conditions prescribed under the UAE Corporate Tax Law. These businesses are typically subject to taxation at the Emirate level under concession agreements or other Emirate legislation, with tax rates that may reach 55%, depending on the relevant Emirate and concession terms.
However, non-extractive or ancillary activities that do not qualify for the exemption may be subject to UAE Corporate Tax. As the applicable tax treatment depends on the specific concession agreement, legal structure, and nature of the activities, a case-by-case assessment is required.
What counts as 'qualifying income' for free zone companies? +
What is the global minimum tax, and how does it affect UAE multinationals? +
Can oil & gas companies deduct cleanup or closure costs? +
What are the tax challenges for logistics companies operating across multiple emirates? +
Looking for a Corporate Tax Consultant in Dubai?
Whether you still need to register, want your first return handled properly, or need to know where your business stands before the FTA does, the first step is a conversation. We'll review your position, flag anything that needs attention, and tell you exactly what working with us involves. Get in touch to speak with one of our corporate tax specialists.
Speak with a Corporate Tax Specialist
Tell us about your business and one of our corporate tax specialists will get back to you within one working day.
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Commonly Asked Questions
Mainland companies pay 9% corporate tax on profits over AED 375,000. Free zone companies may get a 0% tax rate on certain types of income if they meet the rules. But if they do business with the mainland or earn income that doesn’t qualify, they may still pay tax. The tax you owe depends on how your business is set up and where your income comes from.
Oil & gas companies might already be paying local taxes (up to 55%) in the emirate they operate. They must check if these taxes cover them under the new UAE tax law or if extra filing is needed. Every setup is different, so expert advice is essential.
Income from dealing with other free zone companies or from outside the UAE often counts as qualifying. Some investment income (like interest or dividends) may also qualify. But to keep the 0% rate, the business must follow strict conditions and not deal too much with the mainland.
If a global company earns more than €750 million a year and pays low taxes in the UAE, its home country might charge extra tax to reach a minimum 15% rate. This means some UAE operations could face tax elsewhere, even if not taxed locally.
Yes, some costs like dismantling old equipment or fixing environmental damage can be deducted—but only if records are clear and rules are followed. Each case is different, so a review is needed.
Logistics firms face issues like figuring out where revenue is earned, how to split costs across branches, and following rules in each emirate. A well-organized system helps avoid mistakes and stay compliant.