Corporate Tax Filing Services in Dubai, UAE — From AED 249
FTA-registered tax agent. Corporate tax return preparation, EmaraTax submission, and Small Business Relief (SBR) assessment for all UAE businesses — mainland, free zone, and foreign branches. Lowest corporate tax filing charges in Dubai — filed in 3 hours, same-day acknowledgment.
Basic CT Filing
- ✓ Corporate tax return filing
- ✓ Small Business Relief assessment
- ✓ EmaraTax submission
- ✓ FTA acknowledgment
- ✓ Free post-filing advisory
Under Ministerial Decision No. 73/2023, Small Business Relief (pay AED 0 tax on revenue ≤ AED 3M) is only available for tax periods ending on or before 31 December 2026. After that, the threshold will be reviewed and may not be renewed. If you're eligible, file this year and elect SBR — it could save you thousands.
UAE Corporate Tax 2026: Rates, Rules & Who Must File
UAE corporate tax is a federal tax on the net profit of businesses operating in the UAE, introduced under Federal Decree-Law No. 47 of 2022. It came into effect for financial years beginning on or after 1 June 2023, administered by the Federal Tax Authority (FTA).
Unlike VAT (an indirect tax at 5%), corporate tax is a direct tax on business profit. Revenue is not taxed — only net taxable income above AED 375,000 is subject to the 9% rate. Corporate tax filing in Dubai and across the UAE is mandatory for all registered taxable persons — even at zero liability. Use our free corporate tax calculator to estimate your exact liability instantly.
Up to AED 375,000 taxable income
All businesses. Also: elect Small Business Relief (revenue ≤ AED 3M) to pay AED 0 in tax entirely — available until 31 Dec 2026.
Taxable income above AED 375,000
Free zone QFZPs pay 0% on qualifying income. Filing is mandatory at any rate — even zero tax.
How UAE Corporate Tax Is Calculated
| Step | Computation | Example (AED) |
|---|---|---|
| 1 | Accounting profit (before tax) | 2,000,000 |
| 2 | + Non-deductible expenses (fines, 50% entertainment) | +100,000 |
| 3 | − Exempt income (qualifying dividends, gains) | −50,000 |
| 4 | − Carried-forward losses (max 75% of taxable income) | −200,000 |
| 5 | = Taxable income | 1,850,000 |
| 6 | First AED 375,000 @ 0% | 0 |
| 7 | Remaining AED 1,475,000 @ 9% | 132,750 |
Effective rate on AED 2M profit ≈ 6.6%.
UAE Corporate Tax Calculator 2026 — Free Instant Estimate
Instant estimate based on UAE Corporate Tax Law. Actual tax computed by our team during filing.
UAE Corporate Tax Estimator
Enter your financials to get an instant estimate. Free — no signup required.
Corporate Tax Return Filing Is Mandatory for All UAE Businesses
Under UAE corporate tax law, every registered taxable person must file a corporate tax return within 9 months of their financial year end — even if tax liability is zero, you operate at a loss, or you're eligible for 0% rate.
Mainland LLCs & Companies
All DED-licensed businesses: LLCs, PJSCs, sole establishments, civil companies across all seven emirates — Dubai, Abu Dhabi, Sharjah, Ajman, RAK, UAQ, Fujairah.
Free Zone Entities (All Zones)
IFZA, DMCC, JAFZA, DAFZA, Meydan, RAKEZ, SAIF, DSO, DWC, DWTC, DIFC, SRTIP — including QFZPs at 0% rate. All must file annually through EmaraTax.
Freelancers & Sole Proprietors
Natural persons with UAE business turnover exceeding AED 1 million in a calendar year must register and file. Salary and personal income is excluded.
Foreign Companies & Branches
Non-residents with a UAE permanent establishment or branch. Foreign companies deriving UAE-sourced income must register and file even without a local presence.
Holding & Investment Companies
Companies with dividend income, capital gains, or qualifying investment portfolios. Even if all income is exempt (participation exemption), annual filing is still required.
Loss-Making Businesses
A loss return must be filed to record tax losses for future carry-forward (max 75% offset per period). Failing to file forfeits your right to future loss relief.
⚠️ Not Sure If You Need to File?
If you registered for corporate tax (received a TRN), you must file annually — no exceptions. WhatsApp us to confirm your obligation — free.
Ready to get started? Enquire in under 60 seconds.
Tell us your revenue and we'll confirm your filing fee, SBR eligibility, and deadline — no commitment required.
Corporate Tax Filing for Every Business Structure
Rules differ based on how your business is structured. Here's what applies to your entity type.
LLC & Mainland Company Corporate Tax Filing UAE
All UAE mainland companies licensed by DED (Dubai), ADBC (Abu Dhabi), or emirate-level authorities are taxable persons under Federal Decree-Law 47/2022. LLCs, sole establishments, private and public joint stock companies — all must register, compute taxable income, and file a return through EmaraTax within 9 months of financial year end.
Key rules for mainland companies: entertainment expenses are only 50% deductible; interest deductions may be capped under the General Interest Deduction Limitation Rule (GIDLR) at 30% of EBITDA or AED 12M; tax losses can be carried forward and offset at max 75% per period.
| Revenue Bracket | CT Liability | Filing Package |
|---|---|---|
| Under AED 3M | AED 0 (elect SBR — expires Dec 2026) | Basic — AED 249 |
| AED 3M – 10M | 9% on income above AED 375K | Business — AED 499 |
| Above AED 10M | 9% on income above AED 375K | Enterprise — AED 999 |
Free Zone Corporate Tax UAE: QFZP Rules Explained
Free zone companies that qualify as Qualifying Free Zone Persons (QFZPs) under Cabinet Decision No. 55 of 2023 enjoy a 0% corporate tax rate on qualifying income. Non-qualifying income is taxed at 9%.
To maintain QFZP status you must: (1) maintain adequate economic substance in the free zone, (2) not elect out of the free zone regime, (3) comply with transfer pricing rules, (4) meet the de minimis threshold — non-qualifying revenue must be the lower of AED 5 million or 5% of total revenue, and (5) prepare audited financial statements.
⚠️ Filing Is NOT Optional for Free Zones
IFZA, DMCC, JAFZA, DAFZA, Meydan, RAKEZ, SAIF, DSO, DWC, DIFC, SRTIP — ALL must file a corporate tax return annually. Our enterprise plan (AED 999) includes full QFZP eligibility assessment.
Sole Establishments & Natural Persons — Corporate Tax UAE
Natural persons (individuals) are subject to UAE corporate tax only on business income exceeding AED 1 million in a Gregorian calendar year. Personal employment income, investment income, and rental income from personal real estate are all excluded.
Sole establishments with turnover under AED 3M can elect Small Business Relief and pay AED 0 tax. Our AED 249 basic filing package covers sole establishments and freelancers with SBR assessment included.
Foreign Company Branches in UAE — CT Filing
Foreign company branches and representative offices operating in the UAE constitute a Permanent Establishment (PE) and are subject to UAE corporate tax on their UAE-sourced income. The branch files a separate corporate tax return through EmaraTax and is treated as a distinct taxable person.
Transfer pricing rules apply to transactions between the UAE branch and its foreign parent. Our enterprise plan (AED 999) includes transfer pricing screening for branches with cross-border intra-group transactions.
Holding Companies & Investment Entities — UAE Corporate Tax
Pure holding companies are typically UAE resident juridical persons subject to corporate tax. Most holding company income — dividends from subsidiaries, capital gains on share disposals — may qualify for the Participation Exemption under Article 23 of the CT Law.
However, filing is still mandatory. Conditions for the participation exemption: ownership ≥ 5% in the subsidiary for ≥ 12 months, the subsidiary is subject to corporate tax or equivalent (≥ 9%), and the investment is not short-term trading.
Small Business Relief (SBR): Pay AED 0 in Corporate Tax
If your revenue is AED 3 million or less, you can elect to pay zero corporate tax — but you must still file the return and actively elect for SBR.
Under Ministerial Decision No. 73 of 2023, eligible resident taxable persons with revenue of AED 3 million or less can elect to be treated as having zero taxable income for that tax period. This means they pay AED 0 in corporate tax. SBR is available for tax periods ending on or before 31 December 2026.
SBR Is NOT Automatic — You Must Elect
SBR must be elected in your corporate tax return. Our AED 249 filing package includes SBR eligibility check and election on every return.
SBR Eligibility Checklist
✅ Resident taxable person (not a non-resident)
✅ Not part of a multinational group (Pillar Two scope)
✅ Tax period ending on or before 31 December 2026
✅ No fraudulent misrepresentation in prior periods
❌ Exempt persons are NOT eligible
❌ QFZPs cannot elect SBR — use QFZP regime instead
for eligible businesses
(9% on AED 125K above threshold)
How to File Your Corporate Tax Return in UAE via EmaraTax — Step-by-Step
From document collection to FTA acknowledgment in as little as 3 hours.
Share Documents
Send your financial statements (or revenue figure for basic plans) and EmaraTax credentials via WhatsApp or our secure portal. We acknowledge within 30 minutes.
Tax Computation
Our team calculates taxable income: adjusts for non-deductible expenses, assesses SBR and QFZP eligibility, applies loss offsets, and prepares the full computation schedule.
EmaraTax Filing
We log into EmaraTax with your credentials, enter all financial data, verify consistency with VAT returns, and submit the corporate tax return.
Acknowledgment & Advice
You receive the official FTA filing acknowledgment confirming successful submission. We advise on tax payment and flag planning opportunities for next year.
Ready to File? It Takes 5 Minutes to Get Started
Share your revenue figure and we'll confirm your filing fee and SBR eligibility instantly.
Corporate Tax Filing Packages — Transparent Pricing
How much does corporate tax filing cost in UAE? Corporate tax filing in Dubai and the UAE costs AED 249 for businesses with revenue under AED 3 million, AED 499 for AED 3–10 million, and AED 999 above AED 10 million at Fastlane — including tax computation, SBR/QFZP assessment, EmaraTax submission, and FTA acknowledgment. Typical market rates are AED 5,000–25,000+.
Transparent corporate tax filing cost — no hidden fees, no retainers. Pay per return. Every package is a complete corporate tax return filing service: full tax computation, compliance review, EmaraTax submission, and FTA acknowledgment. See our charges below.
Ideal for SMEs, startups, freelancers
For growing businesses and SMEs
For large companies, groups, free zones
Also need: CT Registration — AED 199 • CT Deregistration — AED 399 • VAT Filing — from AED 149
Not sure which plan you need? We'll tell you in 2 minutes.
Share your revenue and entity type — we'll recommend the right package with no upsell pressure.
Best Corporate Tax Consultant Dubai — How Fastlane Compares
Fastlane is the #1 rated corporate tax consultant in Dubai for small and medium businesses: FTA-registered (TRN: 104218042400003), fastest filing turnaround in the UAE (3 hours), and lowest pricing (AED 249–999) compared to Big 4 firms at AED 5,000–25,000+ and generic agents at AED 500–1,500. Rated 4.9/5 from 150+ verified Google reviews.
See how Fastlane compares to generic agents and Big 4 firms on the metrics that matter most to UAE businesses.
| Feature | Generic Agents | Big 4 / Premium Firms | ⚡ Fastlane |
|---|---|---|---|
| CT filing price | AED 500 – 1,500 | AED 5,000 – 25,000 | AED 249 – 999 |
| FTA-registered tax agent | Often not | Yes | Yes — TRN: 104218042400003 |
| SBR assessment included | Often extra charge | Yes | Included in all plans |
| Filing turnaround | 1–2 weeks | 2–4 weeks | 3 hours |
| WhatsApp direct access | No | No | Yes — your advisor direct |
| QFZP assessment | Not offered | AED 5,000+ | Included in Enterprise plan |
| Zero-penalty guarantee | No | No | Yes — our error, we cover it |
| Post-filing advisory | Extra charge | Retainer required | Included in every plan |
| Businesses served | Unknown | Large multinationals | 5,000+ UAE businesses |
UAE Corporate Tax Penalties 2026 — What Late Filing Costs You
Under Cabinet Decision No. 129/2025 (effective 14 April 2026), penalties escalate every month. AED 249 to file. Far more to miss.
| Violation | Penalty (Cabinet Decision 129/2025) | Fastlane Solution |
|---|---|---|
| Late CT registration | AED 10,000 (fixed penalty) | CT Registration — AED 199 |
| Late filing — months 1–12 | AED 500 per month | File from AED 249 |
| Late filing — after 12 months | AED 1,000 per month | File from AED 249 |
| Late payment of tax due | 14% annual interest on unpaid amount | We flag payment deadlines |
| Failure to maintain 7-year records | AED 10,000 per violation | Records guidance included |
| Filing an incorrect return | AED 500 – AED 5,000+ depending on error | 100% accuracy review |
| Failure to submit audited financials (rev >AED 50M) | AED 10,000+ | Audit coordination available |
🔵 FTA Penalty Waiver Initiative — Already Accrued a Late Registration Penalty?
The Federal Tax Authority operates a penalty waiver initiative for the AED 10,000 late registration penalty. To qualify, you must file your first CT return (or annual declaration) within 7 months of your first tax period end — not the usual 9 months. For first periods ending 31 December 2025, the waiver deadline is 31 July 2026. If you already paid the penalty, it is credited back once the filing condition is met. Check eligibility on the FTA website → or WhatsApp us for a free waiver assessment →
Late CT Registration Penalty Waiver — Mind Your 7-Month Window
If your business registered late for corporate tax and received the AED 10,000 fixed penalty, the FTA waiver allows you to have it waived (or refunded if already paid) — provided you file your first CT return within 7 months of your first tax period end. For companies whose first tax period ends 31 December 2025, that deadline is 31 July 2026; for 31 March 2026 year-ends it is 31 October 2026. The clock runs from your specific period-end, not a single national date. Submit an enquiry or WhatsApp us for a free eligibility check — this takes under 10 minutes.
Miss 2 months of filing = AED 1,000 in penalties. That's 4× the cost of filing.
Miss 12 months = AED 6,000 in penalties. The longer you wait, the more it costs. File today from AED 249.
UAE Corporate Tax Filing Deadlines 2026 & 2027
Deadline = 9 months from financial year end. Payment of any tax due is also required by the same date.
| Financial Year End | Tax Period (12 months) | Filing & Payment Deadline | Status |
|---|---|---|---|
| 31 December 2024 | 1 Jan 2024 – 31 Dec 2024 | 30 September 2025 | ⚠️ PASSED — file + check waiver now |
| 31 March 2025 | 1 Apr 2024 – 31 Mar 2025 | 31 December 2025 | ⚠️ PASSED — file now |
| 30 June 2025 | 1 Jul 2024 – 30 Jun 2025 | 31 March 2026 | ⚠️ PASSED — file now |
| 30 September 2025 | 1 Oct 2024 – 30 Sep 2025 | 30 June 2026 | ⚠️ Imminent |
| 31 December 2025 | 1 Jan 2025 – 31 Dec 2025 (FY 2025) | 30 September 2026 | 📌 FY 2025 — Prepare Now |
| 31 March 2026 | 1 Apr 2025 – 31 Mar 2026 | 31 December 2026 | Prepare |
| 30 June 2026 | 1 Jul 2025 – 30 Jun 2026 | 31 March 2027 | Time Available |
📌 Tax Payment Note: The filing deadline and payment deadline are the same date. Payment must reach the FTA's account by that date. Bank transfers can take 1–3 business days — do not wait until the final day. Late payment attracts 14% annual interest.
Transfer Pricing, Tax Groups & Return Amendments
Complex corporate tax topics that apply to larger businesses, multi-entity groups, and companies with related-party transactions.
Transfer Pricing UAE
UAE CT Law Articles 34–36 require all related-party transactions to be at arm's length. Businesses with revenue ≥ AED 200M or foreign related-party dealings must file a disclosure form with their CT return. The FTA's 93,000 inspection visits in 2024 heavily targeted transfer pricing non-compliance.
Applies to: Intra-group services, related-party loans, goods transactions, and IP licensing between connected persons.
UAE Tax Groups
Under Article 40 of Federal Decree-Law 47/2022, two or more UAE resident companies under ≥ 95% common ownership can form a Tax Group and file one consolidated return. Key benefit: tax losses of one entity offset profits of another in the same period. QFZPs cannot join a Tax Group.
Requirements: ≥ 95% ownership, same financial year, all UAE resident juridical persons, elected on EmaraTax.
Amending a Filed Return
Filed corporate tax returns can be amended through EmaraTax within the FTA's permitted window. Common reasons: missed SBR election, incorrect QFZP classification, accounting errors, or missed deductions. Proactive voluntary disclosure attracts lower penalties than FTA-discovered errors.
Fastlane amendment service: We review your original filing, prepare the corrected computation, and submit via EmaraTax — from AED 199.
All three services are included in our Enterprise plan (AED 999) or available as standalone engagements. WhatsApp us for a free assessment →
Corporate Tax Filing in Dubai, Abu Dhabi, Sharjah & Across the UAE
UAE corporate tax is a federal tax — the same law, the same rates, the same EmaraTax portal in every emirate. Fastlane files 100% remotely via WhatsApp and email, so your business location never delays your return. Same AED 249 starting price everywhere.
🏙️ Corporate Tax Filing Dubai
Mainland DED licenses plus every Dubai free zone — IFZA, DMCC, JAFZA, DAFZA, Meydan, DSO, DWC, DWTC, and DIFC. Our office is in Deira, Dubai, with same-day in-person consultations available.
From AED 249 · 3-hour filing🕌 Corporate Tax Filing Abu Dhabi
ADDED-licensed mainland companies, KEZAD and Masdar City free zone entities, and ADGM companies (which follow the federal CT regime with specific QFZP considerations). Filed fully remotely.
From AED 249 · Remote filing🏗️ Corporate Tax Filing Sharjah
SEDD mainland licenses, SAIF Zone, Hamriyah Free Zone, Shams (Sharjah Media City), and SRTIP entities. SBR election support for Sharjah SMEs under the AED 3M revenue threshold.
From AED 249 · Remote filing🏖️ Corporate Tax Filing Ajman
Ajman DED mainland businesses and Ajman Free Zone (AFZA) companies. Many Ajman SMEs qualify for Small Business Relief — we check eligibility on every return at no extra cost.
From AED 249 · SBR check included⛰️ Corporate Tax Filing Ras Al Khaimah
RAK DED mainland licenses and RAKEZ free zone entities (including RAK ICC structures). We are RAKEZ-approved auditors, so audit and CT filing can be handled by one team.
From AED 249 · RAKEZ approved🌊 Corporate Tax Filing Fujairah & UAQ
Fujairah municipality licenses, Fujairah Free Zone, Creative City, and Umm Al Quwain Free Trade Zone (UAQ FTZ) companies. Full EmaraTax filing handled remotely — no office visit needed.
From AED 249 · Fully remoteWherever your trade licence was issued, your deadline is the same: 9 months from your financial year end. WhatsApp us from any emirate →
Corporate Tax Filing for Every Industry in Dubai & UAE
Every industry has unique tax considerations. Our team has filed returns across all major sectors in Dubai, Abu Dhabi, and across all UAE emirates.
Trading & Retail
General trading, import/export, wholesale distributors, retail stores. Standard mainland CT rules. Revenue recognition issues for long-term contracts.
Basic from AED 249Restaurants & F&B
Hospitality businesses: 50% entertainment deduction cap, multi-branch consolidated reporting, delivery platform income recognition.
Business from AED 499E-commerce & Digital
Amazon & Noon sellers, Shopify stores, SaaS, digital agencies. Natural persons threshold at AED 1M; corporate entities file regardless of amount.
Basic from AED 249Professional Services
Consultants, lawyers, accountants, engineers, architects. Salary extraction planning, disbursement deductibility, and client confidentiality in records.
Basic from AED 249Construction & Real Estate
Long-term contracts, percentage-of-completion vs completed contract, retention amounts, and commercial property income rules.
Business from AED 499Logistics & Transport
Fleet businesses, freight forwarders, customs agents. Depreciation schedules, fuel expense documentation, and cross-emirate operations.
Business from AED 499Healthcare & Medical
Clinics, hospitals, pharmacies, medical equipment suppliers. DHA and MOH licensed entities, research deductions, and medical professional structures.
Business from AED 499Education & Training
Private schools, training institutes, nurseries, online education platforms. KHDA-licensed entities, government grant treatment.
Basic from AED 249Financial Services & Holding
Family offices, holding companies, investment vehicles. Participation exemption, DIFC entity rules, and global minimum tax (Pillar Two) considerations.
Enterprise from AED 999Documents Required for Corporate Tax Filing in UAE
We keep document requirements minimal. Share what you have — we do the rest.
📄 Revenue Under AED 3M (Basic Plan)
✓ EmaraTax login credentials (username + password)
✓ Trade license copy
✓ Emirates ID of owner (natural persons)
No full financial statements required for SBR elections
📊 Revenue AED 3M – 50M (Business Plan)
✓ Balance Sheet (as at year-end)
✓ EmaraTax login credentials
✓ Trade license copy
✓ Prior year tax return (if applicable)
Audited financials recommended but not mandatory below AED 50M
📈 Revenue Above AED 50M (Enterprise Plan)
✓ Income Statement & Balance Sheet
✓ Notes to financial statements
✓ EmaraTax login credentials
✓ Transfer pricing documentation (if applicable)
Audit report required by UAE CT Law for revenue ≥ AED 50M
📌 All businesses must retain supporting records for a minimum of 7 years from the end of the tax period (Art. 78, Federal Decree-Law 47/2022).
Have your documents ready? File in 3 hours.
Send us your documents and EmaraTax credentials — we handle everything from computation to FTA acknowledgment.
What 5,000+ UAE Businesses Say About Fastlane
Our reviews are verified on Google Business Profile. All 150+ reviews are from real UAE businesses we've served — viewable directly on Google.
See all 150+ verified Google reviews →Sample reviews from Google
"Filed our IFZA corporate tax return in under 3 hours. They assessed our QFZP status and confirmed we're at 0%. Incredibly efficient — saved us thousands vs Big 4 quotes."
"We completely forgot about the SBR election. Fastlane caught it immediately and saved us AED 45,000 in tax we didn't need to pay. AED 249 was the best money we spent."
"Clear pricing, no hidden fees, and they explained every line of the tax computation. WhatsApp support made it so easy. Will be using Fastlane every year going forward."
"As a freelancer in Dubai, I had no idea whether I needed to file. Fastlane confirmed I was under the AED 1M threshold and saved me the hassle. Extremely helpful and honest."
"Used three different firms before Fastlane. No one matched their combination of price, speed, and expertise. They handled our group of 4 entities with ease. Highly recommend."
7 Costly Corporate Tax Filing Mistakes UAE Businesses Make
From 5,000+ filings, these are the errors we fix most often — each one costs real money in missed relief or FTA penalties.
Forgetting to elect Small Business Relief
SBR is not automatic — it must be actively elected in the return. Businesses under AED 3M revenue that skip the election pay 9% tax they legally owed AED 0 on. SBR ends 31 Dec 2026.
Assuming 0% free zone tax means no filing
QFZPs pay 0% on qualifying income but the annual return is still mandatory. Skipping it triggers AED 500/month late-filing penalties — even when the tax due is zero.
Missing the 31 Jul 2026 penalty waiver window
Filing your first return within 7 months of your first tax period end wipes the AED 10,000 late-registration penalty. Wait for the normal 9-month deadline and the waiver is gone.
Filing accounting profit as taxable income
Taxable income is accounting profit adjusted for non-deductible expenses (fines, 50% of client entertainment, owner's salary in some structures) and exempt income. Unadjusted filings invite FTA queries and amended-return costs.
Ignoring the loss carry-forward
Prior-year tax losses can offset up to 75% of taxable income — but only if they were captured in earlier returns. A loss year with no return filed is relief permanently lost.
Misclassifying mainland income as qualifying
Free zone companies selling to the UAE mainland often book it as 0% qualifying income. It usually isn't — and breaching de minimis limits can void QFZP status for five years.
Not keeping records for 7 years
UAE CT law requires supporting records to be retained for 7 years. SBR electors are exempt from preparing full financial statements but still need revenue evidence if the FTA asks.
Worried one of these applies to you?
A 5-minute review by an FTA-registered tax agent costs nothing — fixing an FTA penalty later costs thousands.
Corporate Tax Filing UAE — Frequently Asked Questions
Answers to the most common questions about corporate tax return filing, charges, deadlines, and compliance in Dubai and across the UAE.
Still have a question about your corporate tax filing?
Get a free answer from an FTA-registered tax agent — usually within minutes on WhatsApp.
File Your UAE Corporate Tax Return Today
From AED 249 · Same-day EmaraTax filing · SBR & QFZP assessment included · FTA-registered tax agent. Don't wait for the deadline — late filing penalties start at AED 500/month.
This Page Is Reviewed by a Licensed UAE Tax Professional
Nithin Pathak
All tax content on this page is prepared and reviewed against current UAE legislation: Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Cabinet Decision No. 129 of 2025 (administrative penalties), Ministerial Decision No. 73 of 2023 (Small Business Relief), and official FTA corporate tax guides (CTGGIT1, CTGTXR1, CTGSTM1). Last reviewed: .
UAE Corporate Tax Guides & Resources
In-depth guides written by our FTA-registered tax team — free to read, updated for 2026.
Corporate Tax for Freelancers & Small Businesses in Dubai
Who must register, the AED 1M natural person threshold, and how SBR gives small businesses zero tax.
General Interest Deduction Limitation Rule (GIDLR)
How the 30% EBITDA cap on interest deductions works and which businesses it affects.
How to Choose a Corporate Tax Consultant in Dubai
What to look for, fee benchmarks, and the questions to ask before engaging a tax agent.
Small Business Relief (SBR) — Complete Guide
Eligibility, how to elect SBR in your return, and why 2026 is the final year of relief.
Corporate Tax Registration UAE — from AED 199
Not yet registered? Get your corporate tax TRN before filing. Same-day registration available.
UAE Corporate Tax — Complete Business Guide
Rates, exemptions, deadlines, free zone rules, and compliance obligations in one place.
Official references: Federal Tax Authority (tax.gov.ae) · FTA Corporate Tax portal
Complete Tax & Compliance Support Under One Roof
Corporate Tax Registration
Get your corporate tax TRN from AED 199. Mandatory before filing — same-day registration via EmaraTax.
VAT Filing & Returns
Quarterly and monthly VAT return filing, VAT registration, and refund claims for UAE businesses.
Accounting & Bookkeeping
IFRS-compliant monthly accounting that keeps your books corporate-tax-ready all year round.
Audit & Financial Statements
MoE-registered audit reports for free zones and mainland — mandatory above AED 50M revenue.
UAE E-Invoicing
Get ready for the UAE e-invoicing mandate with compliant invoicing setup and advisory.
Ongoing CT Compliance
Annual filing retainers, transfer pricing documentation, and FTA correspondence handling.