Corporate Tax Advisory

Under the UAE’s Corporate Tax Law, if your business is operating in Dubai, Abu Dhabi, or any free zone, tax compliance is now a legal requirement.    

With Legend Fusions, you gain peace of mind knowing your filings are accurate and penalty-free. Our experts also help you discover available reliefs and structure your taxes smartly to protect your profits. 

Book a Call with Our Expert Corporate Tax Accountant Now

Corporate Tax in UAE at a Glance

  • All UAE-registered businesses (mainland + most free zones) must pay corporate tax
  • Corporate Tax Rate UAE is 9% on profits above AED 375,000.
  • Small Business Relief is available for qualifying SMEs.
  • File your corporate tax return within 9 months of your financial year end.

    • Filing Calendar & Deadlines

    Under the UAE Corporate Tax Law, businesses must file their returns within 9 months of the end of their financial year. 

    Deadline Alert: 

    For financial years ending 31 March 2025, the filing deadline is 31 December 2025.  

    Ensure your return is prepared, reviewed, and filed timely with Legend Fusions

    Mainland vs Free Zone vs Exempt: Who Pays Corporate Tax UAE? 

    Not every business in the UAE is taxed the same way. The corporate tax regime introduced by the Ministry of Finance (MOF) distinguishes between mainland companies, free zone entities, and exempt persons, each with specific rules and benefits. 

    Mainland Companies

    Mainland or onshore businesses are directly subject to UAE corporate tax.
  • The standard corporate tax rate is 9% on taxable profits above AED 375,000.
  • Profits below this threshold are taxed at 0% to support small businesses.
  • Mainland companies must register with the MOF and file annual corporate tax returns through the official portal.
  • Compliance also includes maintaining proper accounting records, disclosing related party transactions, and adhering to transfer pricing rules.

    • Free Zone Persons

    Free zone companies may benefit from 0% corporate tax—but only if they meet the qualifying conditions under the Corporate Tax Law.
  • To retain this 0% status, a Free Zone Person must:
  • Maintain adequate substance and operations within their licensed free zone.
  • Earn only “Qualifying Income” as defined by MOF regulations.
  • Avoid conducting business with mainland entities unless permitted under specific rules.
  • File annual tax returns and related party disclosures even if enjoying a 0% rate.

    • Failing to meet these conditions could result in the company being taxed at the standard 9% corporate tax rate, just like a mainland entity.

    Exempt Persons

    Certain organizations and entities are fully exempt from UAE corporate tax.
  • Government entities and public institutions.
  • Extractive and non-extractive natural resource businesses (subject to local emirate-level taxation).
  • Qualifying investment funds, public benefit entities, and pension or social security funds (upon MOF approval).

    • How We Help You Stay Compliant with UAE Corporate Tax 

    Corporate Tax Registration & Filing

    We handle your entire corporate tax registration with the MOF and prepare accurate filings in line with the latest regulations. From calculating taxable income to applying reliefs and exemptions, we ensure every return is submitted correctly and on time.

    VAT, ESR & Transfer Pricing Compliance

    Compliance doesn’t stop at corporate tax. We also manage your VAT registration, ESR reports, and transfer pricing documentation, ensuring that every transaction meets UAE’s economic substance and related party rules.

    Comprehensive Business Support

    We manage everything, from AML and KYC compliance to corporate bank account setup, delivering complete financial and regulatory support under one roof. This approach saves you time, reduces complexity, and keeps every filing consistent and accurate.

    Bookkeeping & Financial Record Management

    Our team maintains IFRS-compliant financial records that meet MOF and Federal Tax Authority (FTA) requirements. You’ll have clear, organized accounts ready for audits, annual filings, or investor reporting, without the stress of manual tracking.

    Proactive Monitoring & Advisory

    For deadlines, we actively anticipate them. Our specialists monitor regulatory updates, remind you of filing dates, and offer actionable advice to help you minimize risks and optimize your tax position.

    We Make the Process Easy for You

    Our Corporate Tax Process

    Your financial stability begins with a consultation. Our experts will guide you in every step.

    01

    Consultation

    We begin with a detailed understanding of your business.

    Assess your entity type, industry, and revenue structure.

    Identify your tax obligations and potential reliefs under UAE law.

    Consultation

    02

    Registration

    We handle the entire corporate tax registration through the MOF portal.

    Prepare and submit all required documents for your TRN.

    Ensure your business is registered correctly from the start to avoid penalties.

    Registration

    03

    Data Review

    Our specialists review and organize your financial data.

    Analyze accounts, apply allowable deductions and exemptions.

    Adjust non-deductible expenses and verify taxable profit calculations.

    Data Review

    04

    Return Filing

    We prepare and file your corporate tax return well before the deadline.

    Double-check figures to ensure accuracy and compliance with FTA standards.

    Handle submission, acknowledgment, and any follow-up queries from authorities.

    Return Filing

    05

    Advisory & Ongoing Support

    We stay with you long after filing.

    Track updates in UAE Corporate Tax Law and new filing requirements.

    Provide proactive guidance for audits, adjustments, and next-year planning.

    Advisory & Ongoing Support

    Frequently Asked Questions

    Here’s the Answer to Some Frequently Asked Questions   

    The UAE imposes 0% tax on taxable profits up to AED 375,000, and 9% on profits exceeding that threshold.  

    All taxable persons—including mainland companies, free zone entities, and foreign firms with a UAE permanent establishment—must register for corporate tax, even if their profits fall below the threshold.  

    The regime applies to financial years starting on or after 1 June 2023. A calendar-year company will be subject from 1 January 2024.  

    You must submit your corporate tax return within 9 months after the end of your financial year.  

    It is based on your accounting net profit (prepared under IFRS) adjusted for allowable additions and deductions—such as disallowed expenses, interest limits, and depreciation rules.  

    Free zone entities may qualify for 0% corporate tax on qualifying income, provided they meet substance requirements, do not do mainland business, and comply with transfer pricing rules. Otherwise, they could face the standard 9% rate.  

    Yes. Dividends and capital gains from qualifying shareholdings held by UAE businesses are often exempt, subject to meeting certain conditions under the Corporate Tax Law.  

    Businesses with revenue greater than or equal to AED 3 million can elect Small Business Relief, treating their income as having no taxable presence, avoiding tax in that period, subject to conditions.  

    Late or incorrect filing, delayed payments, and missing registrations may trigger penalties, interest, or audits. The MOF and FTA enforce compliance strongly. 

    Yes, from January 2025, the UAE has started applying a 15% Domestic Minimum Top-Up Tax (DMTT) on large multinationals if their effective rate in UAE falls below 15%.