UAE corporate tax
UAE corporate tax applies to financial years starting on or after 1 June 2023. Taxable income up to AED 375,000 is taxed at 0%, and income above that at 9%. Qualifying Free Zone Persons can benefit from a 0% rate on qualifying income, and small businesses may be able to claim Small Business Relief for eligible tax periods.
Registration is mandatory for taxable persons, including free zone companies, and late registration can attract an administrative penalty.
UAE VAT
VAT is charged at a standard rate of 5%. Registration is mandatory when your taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to in the next 30 days. Voluntary registration is available from AED 187,500. Registered businesses file VAT returns, usually quarterly.
What's included
- Corporate tax registration
- VAT registration and TRN
- VAT return filing
- Corporate tax return filing, with your accountant
- Tax deregistration
- Bookkeeping support
Our process
- 01
Assessment
We check which registrations and deadlines apply to you.
- 02
Documents
We collect your license, financials and shareholder details.
- 03
EmaraTax
We submit your registrations to the FTA.
- 04
Compliance
We track deadlines and file returns on time.
Documents usually required
- Trade license and MOA/AOA
- Passport and Emirates ID of the owners and authorised signatory
- Company contact details and bank details
- Turnover figures or financial statements (for VAT)
Requirements vary by authority and activity. We send you a tailored checklist after your consultation.
Frequently asked questions
Do free zone companies need to register for corporate tax?
Yes. All free zone companies must register, even if they expect to benefit from the 0% rate on qualifying income.
When do I need to register for VAT?
When your taxable supplies and imports exceed AED 375,000 in the previous 12 months, or are expected to in the next 30 days. You can register voluntarily from AED 187,500.
What is a TRN?
A Tax Registration Number (TRN) is the number the FTA issues when you register for VAT or corporate tax. It must appear on your tax invoices.
What happens if I register or file late?
The FTA can impose administrative penalties for late registration, late filing and late payment. We help you register and file on time.
