Corporate Tax

CorporateTax

Expert UAE Corporate Tax services helping businesses navigate compliance, advisory, and regulatory requirements with confidence.

Navigating UAE Corporate Tax

Overview

NavigatingUAECorporateTax

The introduction of Federal Corporate Tax under Decree-Law No. 47 of 2022 marks a significant evolution in the UAE business environment requiring structured compliance and strategic tax planning.

Without expert Corporate Tax support, businesses risk registration failures, filing errors, missed planning opportunities, and FTA audit exposure that creates financial and reputational risk.

WEchartered UAE delivers partner-led Corporate Tax services helping businesses maintain compliance, optimise tax positions, and navigate the evolving UAE tax landscape with confidence.

Our Corporate Tax Services

Impact Assessment and Implementation

We conduct Corporate Tax impact assessments across business operations and transactions, supporting implementation planning, DMTT readiness, and ongoing compliance for UAE businesses.

How We Can Help

  • Impact assessment
  • CT implementation
  • DMTT readiness
  • Pillar Two UAE

Registration and Deregistration

We support UAE businesses with Corporate Tax registration and deregistration obligations, ensuring timely, accurate submissions aligned to Federal Tax Authority requirements.

How We Can Help

  • CT registration UAE
  • FTA registration
  • Deregistration support
  • Tax compliance

Annual Corporate Tax Return

We manage Corporate Tax return preparation and filing, including tax provisioning and transfer pricing disclosures, ensuring accurate and timely FTA submissions for UAE businesses.

How We Can Help

  • CT return UAE
  • Tax filing UAE
  • Tax provisioning
  • TP disclosures

Clarifications, Reconsideration and Voluntary Disclosure

We assist UAE businesses in filing private clarifications, reconsideration applications, voluntary disclosures, and waiver requests with the Federal Tax Authority.

How We Can Help

  • FTA clarifications
  • Voluntary disclosure
  • Reconsideration UAE
  • Waiver applications

Corporate Tax Advisory

We provide commercially grounded Corporate Tax advisory covering tax planning, free zone structuring, group taxation, transfer pricing, and APA support for UAE businesses.

How We Can Help

  • CT advisory UAE
  • Tax planning UAE
  • Free zone tax
  • APA support

Review of PPP Financial Model from Tax Perspective

We review Public-Private Partnership financial models from a Corporate Tax perspective, identifying tax implications and ensuring models reflect accurate UAE tax treatment.

How We Can Help

  • PPP tax review
  • Financial model review
  • Tax implications
  • PPP advisory UAE

Industries We Serve

Who We Work With

industries-image

Free Zones

Qualifying Free Zone Persons maintaining 0% Corporate Tax rate through substance and compliance requirements.

Banking & Financial Services

Banking

Banks and financial institutions managing Corporate Tax compliance across UAE federal and Emirate-level frameworks.

Real Estate

Real Estate

Developers and property groups navigating Corporate Tax on transactions, group structures, and PPP arrangements.

industries-image

Energy

Oil, gas, and renewables businesses managing Emirate-level and Federal Corporate Tax compliance obligations.

industries-image

Multinationals

Large multinational groups managing DMTT Pillar Two obligations, transfer pricing, and APA requirements in UAE.

Manufacturing

Manufacturing

Manufacturers managing Corporate Tax compliance, ICV considerations, and free zone tax structuring requirements.

What We Offer

Partner-Led Corporate Tax Advisory

We deliver comprehensive Corporate Tax services combining deep UAE regulatory expertise with commercially grounded advisory to help businesses maintain compliance and optimise tax positions.
01

Corporate Tax Impact Assessment

We assess Corporate Tax implications across business operations, transactions, and structures helping UAE businesses understand obligations and plan implementation effectively.

02

Registration and Filing Support

We manage Corporate Tax registration, annual return preparation, tax provisioning, and FTA filing ensuring accurate, timely submissions aligned to all applicable requirements.

03

Corporate Tax Advisory

We provide commercially grounded tax advisory covering free zone structuring, group taxation, transfer pricing, APA support, and tax planning across UAE operations.

04

FTA Audit and Dispute Support

We provide pre-audit readiness reviews, FTA audit representation, and assistance with clarifications, reconsiderations, objections, and appeals before the Federal Tax Authority.

05

DMTT and Pillar Two Advisory

We assist large multinational groups with DMTT impact assessments, information requests, compliance readiness reviews, and ongoing Pillar Two reporting implementation support.

Our Process

How We Deliver Corporate Tax Services

A structured, partner-led Corporate Tax process aligned to UAE Federal Tax Authority requirements and business objectives.

  • 01

    Step 01

    Assess and Register

    Evaluate Corporate Tax obligations, confirm registration requirements, and submit FTA registrations.

  • 02

    Step 02

    Plan and Advise

    Develop tax planning strategies, assess free zone positions, and advise on group tax structures.

  • 03

    Step 03

    Prepare and File

    Prepare tax provisions, complete returns, and file accurate Corporate Tax submissions with FTA.

  • 04

    Step 04

    Support and Represent

    Manage FTA queries, clarifications, audits, and appeals with expert partner-led representation.

CASE STUDIES

Real-world examples of our work and impact.

Corporate Tax FAQs

The UAE Corporate Tax rate is 9% on taxable income exceeding AED 375,000. A 0% rate applies to taxable income up to AED 375,000. Qualifying Free Zone Persons may benefit from a 0% rate on qualifying income, subject to meeting all applicable conditions under Federal Decree-Law No. 47 of 2022.
All juridical persons incorporated in the UAE, including mainland and free zone companies, as well as foreign entities effectively managed and controlled from the UAE, must register for Corporate Tax. Natural persons conducting business activity generating more than AED 1 million may also fall within the scope of Corporate Tax.
UAE Corporate Tax became effective for financial years beginning on or after 1 June 2023. For example, a company with a calendar year from January to December became subject to Corporate Tax from 1 January 2024. Corporate Tax returns must be filed within 9 months from the end of the relevant taxable period.
Yes. Qualifying Free Zone Persons can benefit from a 0% Corporate Tax rate on qualifying income, provided they meet specific conditions including substance requirements, maintaining qualifying income, and not having elected out of the free zone tax regime. Non-qualifying income remains subject to 9% Corporate Tax.
The UAE Domestic Minimum Top-up Tax is part of the OECD Pillar Two framework implemented under Cabinet Decision No. 142 of 2024. It applies from 1 January 2025 to multinational enterprise groups with global revenue exceeding EUR 750 million, ensuring their effective tax rate in the UAE meets the global minimum of 15%.
WEchartered UAE provides comprehensive FTA audit support including pre-audit readiness reviews, documentation preparation, representation before the Federal Tax Authority, and assistance with assessments, objections, and appeals. Our partner-led team ensures businesses are fully prepared and professionally represented throughout all stages of the FTA audit process.
background-image

CONTACT US

Connect With Our UAE Team

From Corporate Tax and VAT to audit and digital transformation, our UAE advisors are ready to support your business at every stage. Reach out today and let us help you move forward with confidence.

Select...