The 9 percent regime, handled properly from registration to return.
The UAE introduced federal corporate tax for financial years starting on or after 1 June 2023. Every taxable person must register, most must file, and free-zone companies must prove they qualify for the 0 percent rate every year. We do all three.
The whole job, not the visible half.
Everything below is in scope on the plan that includes uae corporate tax. Nothing on this list is an add-on.
- Corporate tax registration on EmaraTax and TRN issuance
- Qualifying Free Zone Person analysis and the substance evidence to support it
- Small Business Relief election where revenue is under AED 3 million
- Transfer pricing disclosure and local file for related-party dealings
- Tax computation from IFRS accounts with the adjustments the law requires
- Annual return filed within nine months of the financial year end
Three situations we see every week.
Every UAE company, mainland or free zone
Registration is mandatory regardless of profit. Late registration carries a fixed AED 10,000 penalty.
Free-zone companies claiming 0 percent
Qualifying income, de minimis limits and adequate substance are tested annually. One non-qualifying transaction over the limit disqualifies the whole year.
Groups with related-party transactions
Management fees, loans and shared costs between group companies must be at arm's length and documented. This is where the FTA's attention goes first.
Four steps, then a rhythm.
Register
We register the entity on EmaraTax within the FTA's deadline, which depends on your licence issue month.
Classify
Mainland or free zone, qualifying or not, small business relief or not. The classification decides the computation.
Compute
Taxable income is derived from IFRS accounts with exempt income, disallowed expenses and interest limitation applied.
File and document
Return filed within nine months of year end, with the transfer pricing file and substance evidence retained for seven years.
The rules differ. So does the work.
The same service, applied to each jurisdiction's law. Figures checked September 2026.
0 percent on taxable income up to AED 375,000 and 9 percent above. Qualifying Free Zone Persons pay 0 percent on qualifying income and 9 percent on the rest, subject to a de minimis of the lower of AED 5 million or 5 percent of revenue. Small Business Relief is available for revenue up to AED 3 million for tax periods ending on or before 31 December 2026. A 15 percent domestic minimum top-up tax applies to multinational groups with revenue over EUR 750 million from 2025. Checked September 2026.
Everything about the UAE ↗One senior accountant. One flat fee. Three countries.
Group figures are Shaazford Global LLC's published numbers across all its service lines.
My company has no profit. Do I still register?
Yes. Registration is required for every taxable person and most exempt persons, regardless of profit. Filing is required even if the tax due is nil.
Does a free-zone company automatically pay 0 percent?
No. It must be a Qualifying Free Zone Person: adequate substance in the zone, qualifying income, audited accounts, and non-qualifying revenue under the de minimis. Fail one test and the whole year is taxed at 9 percent.
What is Small Business Relief?
An election for resident businesses with revenue of AED 3 million or less in the current and all previous tax periods. The business is treated as having no taxable income, but still registers and files. It runs for tax periods ending on or before 31 December 2026.
Do I need audited accounts?
Qualifying Free Zone Persons and any taxable person with revenue above AED 50 million must have audited financial statements. Most free-zone licences require an audit for renewal anyway.
Talk to us about uae corporate tax.
Thirty minutes, no pitch deck. Tell us the entities and the countries, and we will tell you honestly what applies and what it costs.