Corporate Tax

What is Corporate Tax?

Corporate tax (CT) is a form of direct tax levied on the net income or profit of corporations and other entities from their business. Corporate Tax is sometimes also referred to as “Corporate Income Tax (CIT)” or “Business Profits Tax” in other jurisdictions.

The UAE introduced the Corporate Tax Law (Federal Decree-Law No. 47 of 2022) on January 31st , 2022. Effective from June 1st , 2023, this law establishes a Federal Corporate Tax regime aimed at supporting the UAE’s strategic objectives and enhancing its position as a global business hub. By adhering to international standards and incorporating recognized principles, the UAE aims to provide clarity and transparency in its Corporate Tax regime, strengthening its appeal for business and investment.

Corporate Tax Rate in the UAE is

9%

Upcoming Corporate Tax Registration Deadline for Resident Judicial Persons​ is

31 May 24​

Corporate Tax Filing Deadline from the relevant tax period in the UAE​

9 Months​

Our Corporate Tax Services

  • Corporate Tax Computation

    Expert calculation of corporate tax liabilities to help businesses manage costs and comply with UAE corporate tax rules.

  • Transfer Pricing Impact Assessment

    Evaluate the financial and tax implications of transfer pricing policies, ensuring compliance with UAE and international regulations.

  • Transfer Pricing Benchmarking Analysis

    Detailed benchmarking analysis to ensure your transfer pricing aligns with arm’s-length standards and global regulations.

  • Transfer Pricing Policy

    Development and implementation of effective transfer pricing policies to optimize intercompany transactions and comply with UAE tax laws.

  • Foreign Tax Credit Advisory

    Expert advice on claiming foreign tax credits to minimize double taxation and optimize your global tax position.

  • Corporate Tax Deregistration

    Hassle-free deregistration services to close your corporate tax account while meeting all legal requirements.

  • Preparation of Master File

    Preparation of a comprehensive Master File to document transfer pricing compliance, as required by OECD and UAE regulations.

  • Corporate Tax Training

    Tailored corporate tax training programs for businesses, equipping teams with the knowledge to handle tax compliance and planning in the UAE.

  • Advisory On Double Tax Avoidance

    Expert advice on utilizing double tax treaties to reduce tax liabilities and prevent double taxation for businesses operating in multiple jurisdictions.

  • Withholding Tax Advisory

    Comprehensive guidance on withholding tax regulations to ensure compliance and efficient tax planning in the UAE.

List of Documents Required to register for Corporate Tax

Here’s a short checklist for FTA requirements for corporate tax registration based on the provided information. This checklist covers the essential requirements for corporate tax registration with the FTA.

Ensure login ID and password credentials are available for in-scope entities already registered under VAT on the EMARA TAX PORTAL.

Ensure renewed, latest, and valid trade licenses are available.

Provide the latest and accurate address of the in-scope entities to be registered.

Ensure the MOA includes details of the Ultimate Beneficial Owner (UBO) or shareholders.

Provide the certificate of incorporation of the Parent Entity if the in-scope entities are owned by a legal entity.

  • Provide details of the authorized signatory, including name, contact number, and email ID.
  • Provide a document authorizing the above-mentioned individual as the authorized signatory (e.g., MOA, Board Resolution, Power of Attorney).

Scanned Passport Copies:

Provide scanned passport copies of the authorized signatory as well as shareholders if the in-scope entities are owned by natural persons.

Scanned Emirates ID Copies:

Provide scanned copies of the Emirates ID of the authorized signatory as well as shareholders if they are resident natural persons.

Download Corporate Tax Resources

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Corporate Tax SERVICES

Corporate Tax Registration

Effortless corporate tax registration services to ensure compliance with UAE tax laws, enabling businesses to operate legally and efficiently.

Corporate Tax Impact Assessment

Comprehensive analysis of how corporate tax affects your business operations, profitability, and compliance requirements in the UAE.

Corporate Tax Implementation

Streamlined implementation of corporate tax strategies, ensuring compliance and efficient tax management for UAE businesses.

Corporate Tax Return Filing

Accurate corporate tax return filing services, ensuring timely submissions and compliance with UAE Federal Tax Authority (FTA) regulations.

Corporate Tax Computation

Expert calculation of corporate tax liabilities to help businesses manage costs and comply with UAE corporate tax rules.

Transfer Pricing Impact Assessment

Evaluate the financial and tax implications of transfer pricing policies, ensuring compliance with UAE and international regulations.

Transfer Pricing Benchmarking Analysis

Detailed benchmarking analysis to ensure your transfer pricing aligns with arm’s-length standards and global regulations.

Transfer Pricing Policy

Development and implementation of effective transfer pricing policies to optimize intercompany transactions and comply with UAE tax laws.

Corporate Tax Deregistration

Hassle-free deregistration services to close your corporate tax account while meeting all legal requirements.

Preparation of Master File

Preparation of a comprehensive Master File to document transfer pricing compliance, as required by OECD and UAE regulations.

Preparation of Local File

Accurate preparation of a Local File to support transfer pricing documentation and comply with UAE Federal tax authority standards.

Corporate Tax Training

Tailored corporate tax training programs for businesses, equipping teams with the knowledge to handle tax compliance and planning in the UAE.

Advisory On Double Tax Avoidance

Expert advice on utilizing double tax treaties to reduce tax liabilities and prevent double taxation for businesses operating in multiple jurisdictions.

Withholding Tax Advisory

Comprehensive guidance on withholding tax regulations to ensure compliance and efficient tax planning in the UAE.

Permanent Establishment Advisory

Specialized advisory on permanent establishment risks and compliance, helping businesses manage tax liabilities effectively.

Foreign Tax Credit Advisory

Expert advice on claiming foreign tax credits to minimize double taxation and optimize your global tax position.

Tax Residency Advisory

Professional guidance on obtaining and maintaining tax residency certificates for businesses and individuals in the UAE.

Free Trade Agreement Analysis

In-depth analysis of Free Trade Agreements to help businesses maximize benefits and reduce import/export costs.

CT Advisory

Customized corporate tax advisory services to ensure compliance, optimize tax liabilities, and support strategic business decisions.

Small Business Relief Services

Corporate Tax Registration

Efficient assistance with corporate tax registration, ensuring your business meets UAE tax laws and receives a valid tax registration number to operate legally.

Financial Audit

Comprehensive financial audit services to assess the accuracy of financial records, ensuring compliance with accounting standards and UAE regulations.

CT Memo for Small Business Relief

Specialized advisory for small businesses to understand and apply available tax relief measures, including exemptions and deductions under UAE corporate tax laws.

Corporate Tax Return Filing and Compliance

Timely and accurate filing of corporate tax returns, ensuring compliance with UAE tax authority regulations and minimizing the risk of penalties.

Corporate Tax FAQs

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