FTA Compliance
UAE Corporate Tax services: registration, returns and relief
Corporate Tax registration, returns and planning for UAE SMEs and free zone entities, built on reconciled books and filed within the deadline.
What’s included
What we handle for you.
Corporate Tax registration
Registration with the FTA and confirmation of your tax period.
Taxable income computation
From your financial statements to taxable income, with each adjustment documented.
Corporate Tax returns
Returns prepared and submitted within the deadline, with the supporting workings kept on file.
Small Business Relief
Eligibility checked each period and the election made in the return where it applies.
Free zone qualifying income review
For free zone companies, a review of which income may qualify for the 0% rate and what conditions must be met.
Planning & structuring
Advice on how your group, transactions and records should be set up for Corporate Tax.
Who it’s for
Built for businesses like yours.
- Mainland SMEs that must register and file, even with modest profits
- Free zone companies assessing qualifying income
- Businesses with revenue under AED 3 million considering Small Business Relief
- Companies whose first Corporate Tax return is approaching
Key facts
The rules, in brief.
From official UAE sources, last reviewed October 2026. Rules change, so we confirm what applies to your business before acting.
- Rates
- 0% on taxable income up to AED 375,000 and 9% on taxable income above that, for financial years starting on or after 1 June 2023. Ministry of Finance: Corporate Tax (opens in a new tab)
- Return & payment deadline
- Returns are filed and tax paid within nine months of the end of the tax period; for a year ending 31 December 2025 that was 30 September 2026. FTA: Small Business Relief returns (opens in a new tab)
- Small Business Relief
- Resident businesses with revenue of AED 3 million or less may elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2029. Registration and a return are still required. Ministry of Finance: Small Business Relief extended to 2029 (opens in a new tab)
- Audited statements
- Audited financial statements are required for businesses with revenue above AED 50 million and for Qualifying Free Zone Persons (Ministerial Decision No. 84 of 2025). Ministerial Decision No. 84 of 2025 (opens in a new tab)
Questions
Common questions, answered.
Do I need to register for Corporate Tax if my profit is below AED 375,000?
Yes. The AED 375,000 band is taxed at 0%, but it does not remove the obligation to register and file a return.
What is Small Business Relief?
An election for resident businesses with revenue of AED 3 million or less to be treated as having no taxable income for the period. It is currently available for tax periods ending on or before 31 December 2029, and it is claimed in the Corporate Tax return, so you still need to register and file.
When is my Corporate Tax return due?
Within nine months of the end of your tax period. For a financial year ending 31 December, that is 30 September of the following year.
Are free zone companies exempt from Corporate Tax?
Not automatically. A Qualifying Free Zone Person can apply 0% to qualifying income if it meets the conditions, and pays 9% on other taxable income. We review your activities and income against those conditions.
Do I need audited financial statements for Corporate Tax?
They are required if your revenue exceeds AED 50 million or you are a Qualifying Free Zone Person. Other businesses still need financial statements that support the return.
Related
Often handled together.
Let’s talk about Corporate Tax Services.
Tell us where things stand. We reply within two business days.