Registration, computation, EmaraTax filing and planning under Federal Decree‑Law No. 47 of 2022 — handled end‑to‑end by a Chartered Accountant, with fixed fees and no missed deadlines.
UAE Corporate Tax applies to virtually every business in the country: mainland LLCs, free zone companies, branches of foreign companies, and individuals whose business turnover exceeds AED 1 million a year. The headline rate is 0% on taxable income up to AED 375,000 and 9% above it, but the real work is in getting the numbers right — accounting adjustments, exempt income, related‑party rules and free zone conditions all affect what you owe.
| Item | Rule |
|---|---|
| Rates | 0% up to AED 375,000 taxable income; 9% above. 0% on qualifying income for QFZPs. |
| Filing & payment | Within 9 months of the end of the tax period (one return per year). |
| Small Business Relief | Revenue ≤ AED 3 million in the current and all previous periods; resident persons only; available for periods ending on or before 31 Dec 2026. |
| Audited accounts | Mandatory if revenue > AED 50 million, or for any Qualifying Free Zone Person. |
| Late registration | AED 10,000 (waiver possible if the first return is filed within 7 months of the period end). |
| Records | Keep books and supporting documents for 7 years. |
Trading companies in Deira and Dubai Investment Park, JAFZA and DMCC free zone entities, real‑estate brokerages, clinics, restaurants, and Indian‑owned groups with UAE subsidiaries. Many arrive after receiving an FTA notice or discovering their previous accountant never registered them — we fix the position first, then set up a calendar so it never happens again.
Registration, first‑year computation and return filing are quoted as a single fixed fee based on turnover and complexity, typically bundled with monthly bookkeeping. Ask for a quote — you will have it within one business day.
Yes. Every free zone company must register and file a return even if it expects 0% on qualifying income. QFZP status also requires audited financial statements and adequate substance in the UAE.
Yes. Losses must be reported to be carried forward against future profits (up to 75% of taxable income in a later year). Not filing forfeits the loss and triggers penalties.
AED 10,000. The FTA has offered waivers where the first return is submitted within seven months of the end of the first tax period — we handle the application.
Yes. We reconstruct the accounts from bank statements, invoices and VAT returns, then prepare IFRS financial statements and the tax computation together.
Individuals conducting business are in scope once turnover exceeds AED 1 million in a calendar year. Employment income, personal investments and personal real‑estate income remain outside the tax.
Speak directly with a Chartered Accountant — not a sales desk. Free 30‑minute consultation, fixed fees, no surprises.