Corporate Tax — UAE

Corporate Tax UAE — Filing & Advisory

UAE corporate tax is now in effect. We help businesses understand their obligations, compute their liability, and file accurate CT returns — fully compliant with FTA requirements.

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UAE Corporate Tax — What Businesses Need to Know

UAE Federal Corporate Tax came into effect for financial years beginning on or after 1 June 2023. It applies to most businesses in the UAE — mainland and free zone — at a standard rate of 9% on taxable income above AED 375,000.

Gromax Auditors LLC provides comprehensive corporate tax advisory and filing services in Dubai and across the UAE. Our qualified tax professionals guide you from initial impact assessment through to annual CT return filing — ensuring accuracy, compliance, and where applicable, optimal tax positioning.

Our Corporate Tax Services

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CT Impact Assessment & Registration

We assess whether your business is within scope, determine your tax period, and handle CT registration with the FTA.

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Corporate Tax Computation

Preparation of taxable income computation — adjusting accounting profit for CT-specific add-backs, deductions, and exemptions.

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CT Return Filing

Accurate and timely filing of the annual corporate tax return with the FTA, within the statutory deadline.

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Transfer Pricing (Master File / Local File)

Transfer pricing documentation for related-party transactions — Master File and Local File preparation in line with OECD guidelines and UAE CT law.

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Qualifying Free Zone Person (QFZP) Analysis

Assessment of whether your free zone entity qualifies for 0% CT on qualifying income — and structuring to protect that status.

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Economic Substance Regulations (ESR)

ESR notification and report filing for businesses with relevant activities — to avoid penalties and maintain CT compliance.

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Small Business Relief

Assessment of eligibility for Small Business Relief — which can exempt qualifying businesses from CT for up to 3 years.

Key Corporate Tax Facts for UAE Businesses

Rate: 9% on taxable income above AED 375,000. Income up to AED 375,000 is taxed at 0%.

Free zone companies: Qualifying Free Zone Persons (QFZPs) may be eligible for 0% CT on qualifying income — but must meet strict substance and income conditions.

Small Business Relief: Businesses with revenue below AED 3 million may elect for Small Business Relief, treating taxable income as nil for the relevant tax period.

Filing deadline: CT returns must be filed within 9 months of the end of the tax period. For most businesses, this means a December year-end and a September filing deadline.

Not sure if you're in scope? Contact us → — we'll assess your position and advise clearly, usually within one business day.

Frequently Asked Questions

What is the UAE corporate tax rate?+

The UAE corporate tax rate is 9% on taxable income exceeding AED 375,000. Income below AED 375,000 is taxed at 0%. Qualifying Free Zone Persons may be eligible for a 0% rate on qualifying income.

When did UAE corporate tax come into effect?+

UAE corporate tax applies to financial years beginning on or after 1 June 2023. For most businesses with a calendar year accounting period, this means CT applies from 1 January 2024.

Do free zone companies pay corporate tax in the UAE?+

Free zone entities are within the scope of UAE CT but may qualify for a 0% rate on qualifying income as a Qualifying Free Zone Person (QFZP). Strict conditions apply — we can assess your eligibility.

What is Small Business Relief under UAE corporate tax?+

Businesses with revenue below AED 3 million may elect for Small Business Relief, which treats their taxable income as nil. This election is available for tax periods up to 31 December 2026.

What is the deadline for filing a UAE corporate tax return?+

CT returns must be filed within 9 months of the end of the relevant tax period. For a 31 December year-end, the filing deadline is 30 September of the following year.