Who this is for.
UAE Corporate Tax went live on 1 June 2023 and now applies to nearly every taxable person registered in the UAE — mainland or free zone, holding company or operating company, single shareholder or multi-entity group. The rules are dense, the penalties for missing them are real, and most of what you read online is generic global content that ignores the UAE specifics.
This service is for you if any of these are true:
- You're a UAE private company that has not yet registered for Corporate Tax (the deadline depends on your trade-licence issuance month; missing it is an automatic AED 10,000 penalty under Cabinet Decision 75 of 2023).
- You're registered but unsure whether you qualify for the 0% Qualifying Free Zone Person (QFZP) rate.
- You're a holding company wondering whether participation exemption applies to your subsidiary dividends.
- You think you might qualify for Small Business Relief (revenue under AED 3M) but haven't claimed it.
- You have related-party transactions and need a transfer-pricing position.
- You file CT yourself today and want a professional second opinion before you sign the return.
What's included.
Monthly (as part of any tier that includes CT)
- Ongoing CT registration administration with the FTA
- Quarterly position review (have circumstances changed?)
- Provisional tax position estimate by quarter
- Maintenance of the QFZP qualification file (where applicable)
- Two-business-day response on any CT-related question by email
Annual
- Annual Corporate Tax return preparation under Federal Decree-Law 47 of 2022
- Full computation: taxable income, exempt income, allowable and disallowable adjustments, depreciation under IFRS, interest cap (Article 30), entertainment expenditure cap (Article 28.2(b))
- QFZP eligibility test (where the entity claims 0% rate)
- Related-party schedule (Disclosure of Related Party Transactions, Form 901)
- Small Business Relief election (where applicable)
- Transfer-pricing benchmark light-touch (under Ministerial Decision 97 of 2023)
- Documented filing position memo — kept in your file in case of FTA query
- Return filing within the statutory 9 months from financial year-end
What you actually pay tax on.
The UAE Corporate Tax rate is layered. Most founders get this wrong on first read:
| Tier | Rate | Applies to |
|---|---|---|
| Small Business Relief | 0% | Revenue under AED 3M (calendar year). Available through tax periods ending on or before 31 December 2026 under Ministerial Decision 73 of 2023. Election required on the return. |
| Standard rate — Tier 1 | 0% | Taxable income up to AED 375,000 |
| Standard rate — Tier 2 | 9% | Taxable income above AED 375,000 |
| QFZP — Qualifying income | 0% | Free-zone entity meeting QFZP conditions on qualifying income only |
| QFZP — Non-qualifying income | 9% | Any free-zone income that fails the QFZP test |
| Pillar 2 — Domestic Minimum Top-up Tax | 15% | For multinational groups with consolidated revenue ≥ EUR 750M (Federal Decree-Law 60 of 2023, effective FY starting 1 January 2025) |
Source: Federal Decree-Law 47 of 2022, Articles 3 and 18; Cabinet Decision 100 of 2023 (QFZP); Ministerial Decision 73 of 2023 (SBR); Federal Decree-Law 60 of 2023 (Pillar 2).
QFZP — the defensibility test.
If you run a free-zone company, the 0% Qualifying Free Zone Person rate is probably the biggest single number in your business — but it's also the easiest to lose. The five-part test under Cabinet Decision 100 of 2023, Article 4:
- Maintain adequate substance in the UAE — sufficient employees, assets, and operational expenditure proportionate to the activity. This is more than a desk and a trade licence.
- Derive qualifying income — only from the list of qualifying activities in Ministerial Decision 265 of 2023, plus ancillary income. Trading with non-free-zone customers in the UAE is generally non-qualifying.
- Not have elected to be subject to the standard 9% rate
- Comply with arm's-length and transfer-pricing rules (Article 34 of Federal Decree-Law 47).
- Comply with the de minimis rule — non-qualifying revenue ≤ 5% of total revenue OR AED 5M (whichever is lower).
Fail any one of the five and you don't just lose 0% on the bad portion — you lose 0% on everything for the entire tax period, and for the following four tax periods. That's why a documented QFZP file matters, not just a verbal "we're fine."
We run the test annually, document the supporting evidence (employee schedules, asset register, customer split, ancillary-income computation), and keep the file in your portal in case the FTA asks.
What it costs.
CT compliance is bundled into all four of our plans — you don't pay separately for it. The plan you pick depends on your monthly transaction volume.
- Starter · AED 500/month. Up to 50 transactions/month. For new or low-volume entities establishing their books.
- Growth · AED 1,000/month. Up to 100 transactions/month. For active trading and service companies with steady volume.
- Scale · AED 1,500/month. Up to 150 transactions/month. For established companies with higher volume and tax complexity.
- Enterprise · Contact us. 200+ transactions/month. Multi-entity groups, family offices, high-volume operations.
VAT 5% is added on top of every invoice.
One-off add-ons that interact with CT include the QFZP qualification review (deep) at AED 5,000 and the transfer-pricing light-touch file at AED 8,000. See the pricing page for the full add-on list.
How a typical first month works.
- 20-minute call — we hear your structure, your concerns, and what's already in place.
- Engagement letter within 48 hours — flat fee, scope locked, no surprises.
- Document collection via the client portal — trade licence, articles, last year's books, prior CT registration confirmation if any.
- Position memo within 14 days — where you stand on CT, QFZP, SBR, related parties.
- Quarterly cadence from there — you get a quarterly review and a year-end planning workshop ahead of the return.