Corporate Tax & VAT Advisory.
Corporate Tax planning, assessment of the 0% rate on qualifying Free Zone income, transfer pricing and FTA return preparation.
Our Al Qusais team supports Business Bay and wider Dubai companies with corporate tax consulting, registration and return preparation. Coordinate VAT compliance with your corporate tax planning. Explore VAT & indirect tax advisory.
Corporate Tax & VAT Practice Matrix
Corporate Tax Registration & TRN
UAE taxable persons required to registerCorporate tax registration and review of applicable FTA deadlines.
Tax Computation & Return Filing
UAE taxable persons required to fileCorporate tax computation and return preparation against the applicable filing deadline.
Corporate Tax Planning & Structuring
Groups with multiple UAE licensesLong-term corporate tax optimization aligned with UAE General Anti-Abuse Rules.
VAT Registration & Deregistration
Companies crossing turnover limitsMandatory (AED 375K) and voluntary (AED 187.5K) VAT registration & deregistration.
VAT Return Preparation & Filing
All VAT-registered UAE commercial entitiesQuarterly or monthly VAT Form 201 filing and input tax recovery.
Free Zone & Mainland Tax Advisory
DMCC, DIFC, ADGM, JAFZA, DAFZA, HFZA entitiesAssessing eligibility for the 0% rate on qualifying income for Free Zone Persons.
FTA Correspondence & Audit Support
Companies receiving FTA audit notificationsExpert technical representation for FTA tax audits, notices, and reconsideration appeals.
Statutory 0% taxable income bracket designed to encourage early-stage enterprise formation.
Standard UAE statutory corporate tax applied to net accounting profits with specific tax adjustments.
Subject to strict adequate substance, Qualifying Activity scope, and de minimis threshold compliance.
Our Corporate Tax Engagement Framework
UAE Corporate Tax obligations depend on the person, activity and tax period. Mainland and Free Zone businesses should assess registration, return filing and record-keeping requirements against their own facts.
TaxBay reviews legal-entity structure, intercompany billing and contractual arrangements to identify relevant tax questions and document the treatment against current FTA guidance.
Free Zone Compliance Warning
A Free Zone licence does not automatically secure the 0% rate on qualifying income. The FTA de minimis test uses the lower of 5% of relevant total revenue or AED 5,000,000, subject to specific classifications and exclusions. Failure to meet QFZP conditions can affect the current and following four tax periods; ordinary Corporate Tax rules then apply.
Read the FTA Free Zone Persons guideSpeak directly with our Dubai Tax Practice Director
Frequently Addressed Corporate Tax Inquiries
What constitutes Qualifying Income for Free Zone entities?
Qualifying Income includes income derived from transactions with other Free Zone persons, or from specified Qualifying Activities listed in Cabinet Decision No. 100 of 2023 and Ministerial Decision No. 265 of 2023 (e.g. manufacturing, treasury services, ship operations) provided the non-qualifying revenue does not exceed the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000).
What is Small Business Relief (SBR) under Ministerial Decision No. 73 of 2023?
Eligible resident taxable persons with gross revenue equal to or below AED 3,000,000 in the relevant and prior tax periods can elect to be treated as having no taxable income, exempting them from corporate tax calculations and transfer pricing documentation.
Are Transfer Pricing rules applicable to domestic transactions in the UAE?
Yes. All transactions between related parties and connected persons must comply with the arm's length principle, supported by documentation in accordance with OECD transfer pricing guidelines.