Federal Decree-Law No. 47 of 2022 Compliance
Corporate Tax in UAE
FTA Registration, QFZP 0% & Return Filing
Ensure full compliance with UAE Federal Corporate Tax regulations. FinAssist Advisory provides end-to-end corporate tax registration, Qualifying Free Zone Person (QFZP 0%) tax optimization, Small Business Relief (SBR) election, and Form CT201 return filing with guaranteed accuracy.
End-to-End Solutions
Our UAE Corporate Tax Services
From initial EmaraTax registration to annual Form CT201 tax filing, Transfer Pricing defense, and FTA audit representation, FinAssist safeguards your financial interests.
Corporate Tax Registration & TRN
Complete EmaraTax account establishment, commercial license validation, and expedited Corporate Tax Registration Number (TRN) issuance to avoid the AED 10,000 late registration penalty.
- EmaraTax entity profile creation
- License & shareholder documentation review
- Multi-license corporate structure alignment
- Official FTA TRN Certificate generation
Annual Corporate Tax Return Filing (CT201)
Comprehensive calculation of accounting net profit adjustments, allowable expense deductions, tax depreciation schedules, and electronic submission of Form CT201 within the 9-month deadline.
- IFRS to Taxable Income reconciliation
- 50% entertainment & interest expense caps
- Tax loss relief & carry-forward tracking
- EmaraTax Form CT201 e-filing & GIBAN payment
Freezone QFZP & Economic Substance Structuring
Specialized evaluation for Free Zone companies to safely secure the 0% Qualifying Free Zone Person (QFZP) tax regime while strictly adhering to de minimis limits and core income generating activities (CIGA).
- Qualifying vs. Excluded activities audit
- De minimis revenue threshold monitoring
- Adequate substance & headcount review
- Freezone Audited Financial compliance
Transfer Pricing, Tax Grouping & FTA Audit Defense
Arm's-length benchmarking, preparation of Transfer Pricing Local & Master files, forming Corporate Tax Groups for consolidated filing, and defending your returns during FTA tax audits.
- Related party transaction benchmarking
- Corporate Tax Group setup (Single return)
- Transfer Pricing Disclosure Form filing
- FTA pre-audit assessments & reconsiderations
Mandatory Registration Requirement for ALL UAE Licenses
Even if your company generates zero profit, qualifies for 0% Free Zone status, or is eligible for Small Business Relief, Corporate Tax Registration is mandatory for all UAE businesses. Failure to register within FTA specified deadlines attracts a fixed fine of AED 10,000 per license.
Streamlined Workflow
5-Step Corporate Tax Roadmap & Checklist
Our step-by-step methodology ensures your corporate tax registration, accounting reconciliation, and FTA filing are completed well within official deadlines.
EmaraTax Registration
Submit trade license, MoA, and shareholder KYC to obtain your official 16-digit Corporate Tax TRN.
Accounting Books Audit
Reconcile IFRS financial statements, trial balances, and verify arm's length intercompany transactions.
Taxable Adjustments
Apply tax depreciation, add back non-deductible items (fines, 50% entertainment), and assess QFZP/SBR eligibility.
Form CT201 Preparation
Draft the comprehensive Corporate Tax Return, calculate net liability, and obtain client approval.
FTA Submission & GIBAN
Electronic submission on EmaraTax within 9 months of fiscal year-end and settlement via GIBAN.
Eligible for Small Business Relief (Turnover ≤ AED 3,000,000)?
Qualifying businesses can elect for SBR to pay 0% Corporate Tax and benefit from streamlined compliance. Our tax experts manage the election process seamlessly.
Required Documents for Corporate Tax
1. For Corporate Tax Registration (TRN)
Initial EmaraTax account establishment
- Valid UAE Commercial / Trade License
- Memorandum & Articles of Association (MoA / AoA)
- Passport & Emirates ID of Manager / Authorized Signatory
- Official Tenancy Contract / Ejari / Business Center lease
- Financial Year Start & End Date confirmation
2. For Annual Return Filing (Form CT201)
Year-end tax computation & submission
- Audited Financial Statements / Certified P&L & Balance Sheet
- Trial Balance & General Ledger with expense breakdown
- Fixed Asset Register & Depreciation Calculations
- Previous Tax Loss records (if carrying forward)
- Corporate Bank Statements covering the entire financial year
Frequently Asked Questions
Find prompt answers to the most common questions regarding UAE Corporate Tax rates, Free Zone exemptions, registration deadlines, and penalties.
All UAE juridical persons (Mainland and Free Zone entities, LLCs, PJSCs, partnerships), foreign companies with a permanent establishment in the UAE, and individual residents conducting commercial business under a trade license with turnover exceeding AED 1,000,000 are subject to UAE Corporate Tax and must register for a Corporate Tax TRN with the Federal Tax Authority (FTA).
Taxable persons have exactly 9 months from the end of their relevant financial year to file their annual Form CT201 Corporate Tax return and settle any payable tax liability via the EmaraTax portal. For example, for businesses with a financial year ending 31 December 2024, the filing and payment deadline is 30 September 2025.
Small Business Relief is available for UAE resident businesses with gross revenue equal to or below AED 3,000,000 in a given tax period (applicable for tax years ending on or before 31 December 2026). When electing for SBR, the business is treated as having zero taxable income and pays 0% corporate tax, along with enjoying simplified record-keeping and no transfer pricing documentation requirements.
Yes. Free Zone entities that qualify as a Qualifying Free Zone Person (QFZP) benefit from a 0% Corporate Tax rate on Qualifying Income. To maintain QFZP status, the company must: (1) maintain adequate economic substance in the UAE, (2) derive qualifying income from qualifying activities or transactions with Free Zone entities/foreign entities, (3) not have elected to be subject to standard 9% tax, (4) comply with arm’s length transfer pricing, (5) prepare audited financial statements, and (6) ensure non-qualifying revenue does not exceed the de minimis threshold (5% of total revenue or AED 5,000,000, whichever is lower).
Under Cabinet Decision No. 75 of 2023, failure to submit a Corporate Tax registration application within the FTA-specified timeline incurs an administrative penalty of AED 10,000. Late filing of the annual tax return incurs an initial penalty of AED 500 per month (increasing to AED 1,000 per month after multiple delays), in addition to monthly percentage fines on unpaid tax balances.
Protect Your Business from AED 10,000+ Penalties
Speak with our registered FTA tax consultants today. We will register your company, assess QFZP/SBR eligibility, and prepare your annual Corporate Tax return with zero stress.