Services / Tax
UAE corporate tax
Registration, returns and planning under the UAE Corporate Tax Law, for mainland, free zone and foreign-owned companies.
Who this is for
- Mainland companies and branches
- Free zone companies checking whether they qualify for 0%
- Foreign groups with a UAE subsidiary or branch
- Owner-managed businesses paying related parties
- Individuals running a business above the turnover threshold
What we handle
- Corporate tax registration and deregistration with the FTA
- Annual tax return preparation and filing
- Tax computations, adjustments and loss relief
- Small Business Relief and free zone 0% assessments
- Tax group and related-party reviews
- Year-end tax health checks
- Voluntary disclosures and FTA correspondence
Do free zone companies pay corporate tax?
A free zone company can pay 0% on its qualifying income if it is a Qualifying Free Zone Person. It must keep real substance in the free zone, earn qualifying income, keep non-qualifying income within the de minimis limits, prepare audited financial statements and follow the transfer pricing rules. If it fails a condition, it is taxed at the standard rates for that period and the following four. We test your activities against the rules before you file, not after.
When do I need audited financial statements?
Qualifying Free Zone Persons, and businesses with revenue above AED 50 million, must prepare audited financial statements for corporate tax purposes. We prepare the accounts and manage the statutory audit for you.
Questions we hear often
Is there a penalty for registering late?
Yes. The FTA charges an administrative penalty of AED 10,000 for late corporate tax registration, with separate penalties for late returns and late payment.
Do I file a return if the company made a loss?
Yes. Every registered taxable person files a return for each tax period, whether it made a profit, a loss or claimed Small Business Relief. Filing a loss also preserves it for future years.
Related services
This page gives general information as at October 2026 and is not advice for your specific situation.
Talk it through with us
Tell us where you are and what you are planning. You will hear back from the team who will do the work, not a sales desk.