Corporate Tax Consultants in Dubai
The introduction of UAE Corporate Tax in June 2023 marked a major shift for businesses operating across the country. Whether you’re filing for the first time or reviewing your current tax position, SBR Chartered Accountants — an FTA-registered Tax Agent — provides the expert guidance and hands-on support you need to stay compliant and well-positioned.
Our Corporate Tax & FTA Tax Agent Services
What corporate tax services do FTA Tax Agents provide in Dubai?
An FTA-registered Tax Agent provides comprehensive UAE Corporate Tax services including mandatory corporate tax registration, preparation of tax computations, taxable income assessment, transfer pricing documentation, OECD Pillar Two compliance, and direct legal representation during Federal Tax Authority (FTA) audits and dispute resolutions.
Corporate Tax Registration
We manage your UAE Corporate Tax registration with the FTA, ensuring your business is correctly registered within the required timelines and in line with the Federal Tax Authority’s requirements. Missing the deadline can result in severe financial penalties. See our Corporate Tax registration services in Dubai for the registration process and requirements.
Computation & Return Filing
Our tax specialists prepare accurate corporate tax computations and file your returns in compliance with UAE Corporate Tax Law. We ensure your taxable income is correctly calculated, all applicable reliefs (like Small Business Relief) are applied, and your return is submitted on time. For a step-by-step overview of the filing process and required records, see our Corporate Tax Filing services in Dubai.
Tax Impact Assessment
Not sure how UAE Corporate Tax affects your business? We conduct a thorough assessment of your structure, revenues, and operations to quantify your tax exposure and identify planning opportunities within the law.
Transfer Pricing Compliance
For dedicated transfer pricing support, see our transfer pricing consultants in the UAE.
For businesses with related-party transactions, transfer pricing documentation and compliance are now essential. We prepare transfer pricing studies and ensure your intercompany arrangements meet the arm’s-length standard.
FTA Tax Agent Representation
As a registered FTA Tax Agent, SBR is authorized to represent your business directly before the Federal Tax Authority. We handle correspondence, respond to queries, manage audits, and pursue penalty reconsideration requests on your behalf.
Pillar Two & International Tax Support
Where free zone status is relevant, see our free zone corporate tax support in the UAE.
For multinational groups navigating OECD Pillar Two rules and global minimum tax requirements, we provide specialist support to help you understand and manage your obligations under the evolving international tax framework.
Why Choose SBR as Your UAE Corporate Tax Advisor?
Why should I hire an FTA-Registered Tax Agent in the UAE?
Hiring an FTA-Registered Tax Agent like SBR Chartered Accountants guarantees that your corporate tax advisors have met the stringent certification, regulatory, and ethical standards set by the UAE Ministry of Economy. This ensures legally accurate tax filings, direct representation during tax audits, and protection from severe non-compliance penalties.
FTA-Registered Tax Agent Status: Not every accountancy firm in the UAE holds FTA Tax Agent status. SBR does — meaning we are fully authorized to act on your behalf in all dealings with the Federal Tax Authority.
Proven UAE Tax Expertise: We have been advising businesses on UAE tax matters since the introduction of VAT in 2018, and we have been at the forefront of UAE Corporate Tax compliance since its implementation. You benefit from years of accumulated expertise and practical experience.
Cross-Border Tax Knowledge: With offices in both Dubai and the UK, we are equipped to advise businesses with international structures, cross-border transactions, and obligations under multiple tax regimes.
No Surprises Approach: We keep you informed at every stage — from initial registration through to return filing and beyond. Clear timelines, plain-language explanations, and proactive communication are built into everything we do.
Advanced UAE Corporate Tax Strategies
Are Free Zone companies exempt from UAE Corporate Tax?
Free Zone companies are not automatically exempt. They must register for UAE Corporate Tax. However, a “Qualifying Free Zone Person” may benefit from a 0% corporate tax rate on “Qualifying Income” derived from approved activities, provided they maintain adequate economic substance and comply with strict transfer pricing regulations.
The introduction of Corporate Tax in the UAE has necessitated a fundamental shift in how businesses manage their financial records. The Federal Decree-Law No. 47 of 2022 establishes a highly competitive standard statutory tax rate of 9%. However, calculating “Taxable Income” requires precise adjustments to your accounting net profit, including the identification of non-deductible expenses, exempt income, and allowable reliefs like Small Business Relief (SBR) which provides a 0% rate for resident persons whose gross revenue does not exceed AED 3 million.
Furthermore, navigating the rules surrounding Free Zone Persons versus Mainland Entities requires specialized knowledge. While mainland LLCs are generally subject to the standard 9% rate on income exceeding AED 375,000, Free Zone entities face a rigorous test to achieve Qualifying Free Zone Person status. Failure to meet these stringent criteria—such as failing to maintain adequate substance in the UAE or violating Transfer Pricing rules—can result in losing the 0% rate entirely for five consecutive years.
Transfer Pricing and Anti-Abuse Rules further complicate the landscape. Transactions between Related Parties and Connected Persons must be conducted at “Arm’s Length.” Our tax advisory team works closely with your management to structure your intercompany transactions robustly, ensuring they stand up to the most intense FTA scrutiny, mitigating risks associated with the General Anti-Abuse Rule (GAAR).
UAE Corporate Tax Basics
UAE Corporate Tax applies to taxable income under the UAE Corporate Tax regime. The standard rate is 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000, subject to the applicable rules and reliefs. Businesses should distinguish accounting profit from taxable income because tax adjustments, exempt income, deductible expenses and other provisions can affect the final tax computation.
Corporate Tax Registration Deadlines
UAE businesses must register for Corporate Tax within the timelines prescribed by the Federal Tax Authority. The applicable deadline depends on factors including the type of taxpayer and the start date of the relevant tax period. Because registration deadlines are not identical for every business, the correct deadline should be assessed against the entity’s tax period rather than relying on a single generic date.
Small Business Relief
Small Business Relief may provide eligible UAE resident persons with relief from Corporate Tax for qualifying tax periods, subject to the conditions and revenue threshold set by the legislation and related decisions. Eligibility should be checked for the relevant tax period, including the taxpayer’s revenue and other applicable conditions, before the relief is claimed.
Qualifying Free Zone Income
A Free Zone Person is not automatically exempt from UAE Corporate Tax. A Qualifying Free Zone Person may benefit from a 0% rate on qualifying income if the applicable conditions are met. This can require careful review of qualifying activities, non-qualifying income, transfer pricing requirements, substance, de minimis conditions and other statutory requirements. A business should not assume that all free zone income receives the 0% rate.
Corporate Tax Filing and Compliance
For detailed filing requirements and the submission process, see our Corporate Tax filing services in Dubai.
Corporate Tax compliance includes maintaining appropriate financial records, determining taxable income, preparing the tax computation, applying eligible reliefs and submitting the Corporate Tax return within the applicable filing deadline. Businesses with related-party transactions may also need to consider transfer pricing documentation and disclosure requirements. A structured month-end accounting process makes the annual tax computation easier to support and review.
Corporate Tax Penalties and Risk Areas
Corporate Tax compliance risks can arise from late registration, late filing, late payment, incorrect information, inadequate records or failure to meet transfer pricing and other documentation requirements. Penalties depend on the specific breach and the rules applicable at the time. Businesses should therefore assess the exact obligation, deadline and breach rather than relying on a generic penalty amount.
Corporate Tax Compliance Process
- Assess: Review the legal structure, activities, revenue, tax period and relevant transactions.
- Register: Complete Corporate Tax registration with the FTA within the applicable deadline.
- Compute: Reconcile accounting results to taxable income and identify applicable reliefs and adjustments.
- Document: Maintain financial records and supporting tax, related-party and transfer pricing documentation where required.
- File: Prepare and submit the Corporate Tax return and settle any liability within the applicable deadline.
Frequently Asked Questions
What is the Corporate Tax rate in the UAE?
The standard Corporate Tax rate in the UAE is 9% on taxable income that exceeds AED 375,000. Taxable income up to AED 375,000 is subject to a 0% rate to support small businesses and startups. Qualifying Free Zone Persons may be eligible for a 0% rate on qualifying income.
Which businesses are subject to UAE Corporate Tax?
UAE Corporate Tax applies to juridical persons (companies) and natural persons (individuals) carrying on business in the UAE. The standard rate is 9% on taxable income exceeding AED 375,000. Qualifying Free Zone Persons may benefit from a 0% rate on qualifying income. We can assess your specific position during a consultation.
When do I need to register for UAE Corporate Tax?
All UAE businesses must register for Corporate Tax within the timelines set by the FTA, which are determined by your tax period start date. Late registration attracts penalties, so early action is important.
What records do I need to keep for Corporate Tax purposes?
UAE Corporate Tax requires businesses to maintain financial records and supporting documents for a minimum of seven years. Accurate bookkeeping is therefore directly linked to your Corporate Tax compliance. Our accounting services can support this requirement.
What is transfer pricing, and does it apply to my business?
Transfer pricing rules apply to transactions between related parties — such as a UAE company and its overseas parent or subsidiary. If you have intercompany transactions, transfer pricing documentation may be required. We can assess your situation and prepare the necessary documentation.
Can SBR represent us in an FTA audit?
Yes. As a registered FTA Tax Agent, we are authorized to represent your business directly in FTA audits, assessments, and disputes. We manage all FTA correspondence on your behalf, protecting your interests throughout the process.
Client Testimonials
“SBR Chartered Accountants provided exceptional service, helping us navigate complex tax issues with ease. Highly recommended for their expertise.”
— John Paul
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