Corporate Tax Registration & Compliance
Expert UAE corporate tax services ensuring full FTA compliance and optimal tax positioning
Corporate tax in the UAE was introduced in June 2023, applying a 9% rate on taxable income exceeding AED 375,000. Prudent Dubai’s tax specialists provide comprehensive corporate tax registration, compliance, planning, and optimization services to keep your business fully compliant while minimizing tax liability.
- Important: Corporate Tax Deadlines All UAE businesses must register for corporate tax within specified timeframes. Late registration may result in penalties. Contact us immediately if you haven't registered yet.
UAE Corporate Tax Overview
The UAE Federal Tax Authority (FTA) introduced corporate tax applicable to:
- UAE mainland companies and branches
- Free zone companies (with conditions)
- Foreign companies with permanent establishment in UAE
- Individuals conducting business activities
Corporate Tax Rates
- 0%: On taxable income up to AED 375,000
- 9%: On taxable income exceeding AED 375,000
- 15%: For large multinationals under Pillar Two (OECD rules)
Our Corporate Tax Services
- Corporate tax registration with FTA
- Tax residency certificate applications
- Corporate tax return preparation and filing
- Tax planning and optimization strategies
- Transfer pricing documentation
- Tax advisory and consultation
- Financial statement preparation for tax purposes
- Tax compliance reviews and health checks
Corporate Tax Registration
Who Must Register?
- UAE companies (mainland, free zone, offshore)
- Foreign companies with permanent establishment in UAE
- Natural persons conducting business in UAE
- Non-resident persons earning UAE-sourced income
- Free zone entities that don’t meet qualifying criteria
Registration Timeline
- Existing businesses: Within 9 months from financial year-end following June 1, 2023
- New businesses: Within 3 months of incorporation or license issuance
- Foreign entities: Within 3 months of triggering permanent establishment
Registration Process
- Assessment of tax residency and registration requirements
- Preparation of all required documents and information
- FTA portal registration and application submission
- Tax Registration Number (TRN) issuance
- Setup of tax accounting systems and processes
Tax Consultation
Speak with our tax specialists about registration and compliance.
Key Deadlines
Tax Rates Summary
Free Zone Corporate Tax
Qualifying free zone persons (QFZP) may benefit from 0% corporate tax on qualifying income if they meet specific conditions:
QFZP Requirements
- Maintains adequate substance in the free zone
- Derives qualifying income only
- Does not elect to be subject to 9% corporate tax
- Complies with all regulatory and transfer pricing requirements
- Maintains proper accounting records
Qualifying vs. Non-Qualifying Income
Qualifying Income (0% rate): Transactions with other free zones or foreign entities, certain IP income, qualifying activities within free zone.
Non-Qualifying Income (9% rate): Business with UAE mainland, domestic transactions, excluded activities.
Corporate Tax Solutions
Corporate Tax Return Filing
Annual corporate tax returns must be filed within 9 months of financial year-end.
Our Tax Return Services
- Financial data collection and analysis
- Tax-compliant financial statement preparation
- Calculation of taxable income and tax liability
- Preparation of corporate tax return and disclosures
- Electronic filing with FTA
- Tax payment coordination
- Post-filing support and amendments if needed
Tax Planning & Optimization
Strategic tax planning to minimize liability while ensuring full compliance:
Planning Strategies
- Optimal business structure selection (mainland vs. free zone)
- Transfer pricing policy development
- Group restructuring for tax efficiency
- Expense optimization and deductibility analysis
- Capital vs. revenue expenditure classification
- Loss utilization and carry-forward strategies
- Small business relief optimization
- Tax residency planning
Transfer Pricing
Related party transactions must comply with arm's length principle.
Transfer Pricing Services
- Transfer pricing policy development
- Functional analysis and comparability studies
- Transfer pricing documentation (Master File, Local File)
- Country-by-Country Reporting (CbCR) for large groups
- Advance pricing agreements (APA) applications
- Transfer pricing review and advisory
Tax Residency Certificates
Obtain UAE tax residency certificates to benefit from double taxation treaties:
- Obtain UAE tax residency certificates to benefit from double taxation treaties:
- Application preparation and submission
- Coordination with FTA for certificate issuance
- Treaty benefit analysis and planning
Ready to Start Your Business Journey?
Common Tax Scenarios
Penalties for Non-Compliance
The FTA imposes penalties for late registration, late filing, and tax payment delays. Our services ensure you avoid:
- AED 10,000 for late registration
- AED 500-1,000 for late tax return filing
- Daily penalties for continued non-compliance
- Interest on late tax payments
- Potential business license suspension
Why Choose Prudent Dubai?
- Certified tax consultants with deep UAE tax expertise
- Up-to-date knowledge of evolving regulations
- Strategic planning to minimize tax liability
- Comprehensive compliance management
- Proactive communication and deadline management
- Fixed-fee pricing for predictable costs
- Integration with accounting and audit services
The FTA imposes penalties for late registration, late filing, and tax payment delays. Our services ensure you avoid: