Individual or Sole Proprietor
- Valid Emirates ID (front and back)
- Valid passport copy
- Trade license or freelance permit
- Proof of UAE address
- Bank account details or statement
- Authorization letter if filed by agent
Corporate Tax Services in UAE
Every business operating in the UAE now falls under the federal corporate tax framework. Whether you just crossed the AED 375,000 profit mark or you are restructuring a multi-entity group, there is a registration obligation, a filing deadline, and a penalty waiting if either one slips. Riz & Mona Consultancy handles your entire corporate tax journey from the first EmaraTax registration to every annual return that follows.
Excellent
Corporate Tax Impact Review
EmaraTax Registration & TRN
Annual Return Filing
Free Zone Tax Advisory
FTA Audit & Dispute Support
Excellent
Corporate Tax Basics
What Is UAE Corporate Tax and Does It Apply to You?
The UAE introduced a 9% federal corporate tax on business profits starting from financial years on or after 1 June 2023. It covers mainland firms, free zones, and even freelancers above a set threshold.
Profits up to AED 375,000 are taxed at 0%. Everything above that is taxed at 9%. Businesses with revenue under AED 3 million may qualify for Small Business Relief until December 2026.
Salaries, personal investment returns, and dividends from qualifying shareholdings are not subject to this tax. The law targets business profits only, not individual income.
Foreign entities earning UAE-sourced income or managed from inside the country also fall within scope. Registration is mandatory regardless of whether any tax is actually owed.
Our Services
What Are Corporate Tax Services?
From the first impact review to ongoing FTA representation, Riz & Mona Consultancy provides full-cycle corporate tax support built around your business structure and financial year.
Corporate Tax Impact Review
We assess your revenue streams, entity structure, and free zone status to determine your exact tax position before any filing begins.
EmaraTax Registration & TRN
We prepare your application, upload required documents, and secure your Tax Registration Number through the FTA portal within the set deadline.
Annual Return Preparation & Filing
Our team calculates your taxable income, applies eligible deductions, and files your corporate tax return before the nine-month deadline closes.
Free Zone Compliance & Qualifying Income
We review your income mix, substance requirements, and de minimis thresholds to protect your Qualifying Free Zone Person status and 0% rate.
Tax Group Registration & Structuring
For multi-entity operations, we evaluate whether a tax group formation reduces your combined liability and simplify your consolidated filing.
Transfer Pricing Documentation
We prepare Local Files, Master Files, and disclosure forms so your related-party transactions meet the FTA arm's length standard on review.
FTA Audit & Dispute Support
If the FTA raises queries or initiates an audit, Riz & Mona Consultancy responds on your behalf with complete documentation and structured representations.
Ongoing Advisory & Planning
Tax rules shift. We keep your business aligned with new ministerial decisions, relief windows, and deduction opportunities throughout the year.
VAT & Corporate Tax Reconciliation
We align your VAT return data with your corporate tax filings so revenue figures match across both submissions and no discrepancies trigger FTA scrutiny.
The Process
How UAE Corporate Tax Works With Riz & Mona Consultancy
From first consultation to annual filing six clear steps keep your corporate tax obligation fully managed without disrupting your daily operations.
Week 1
Initial Consultation & Tax Impact Review
We review your trade license, revenue model, and entity type to confirm your tax position and identify any available reliefs.
Week 1-2
Financial Year & Threshold Analysis
We map your financial year dates, calculate projected taxable income, and confirm whether the AED 375,000 threshold applies.
Week 2-3
EmaraTax Registration & TRN Issuance
We submit your registration through the FTA portal with all supporting documents and track approval until your TRN is issued.
Ongoing
Accounting Review & Return Preparation
We reconcile your financial statements, apply allowable deductions, and prepare your corporate tax return with full accuracy.
Before Deadline
Return Filing Within FTA Deadline
Your completed return is filed on time through EmaraTax, with payment processed before the nine-month window closes.
Year-Round
Ongoing Support & Audit Readiness
We maintain your records, monitor regulatory updates, and ensure your business is always prepared if the FTA initiates a review.
Penalties & Risks
What Happens If You Do Not Comply With UAE Corporate Tax?
The FTA does not send reminders before penalties apply. Once a deadline passes, fines start accumulating automatically. Here is what non-compliance actually costs.
- AED 10,000 fixed penalty for failing to register on time with the FTA
- AED 20,000 if the same registration violation repeats within 24 months
- AED 500 per month for late filing during the first 12 months after deadline
- AED 1,000 per month for late filing from month 13 onward
- 14% annual penalty on any unpaid corporate tax balance from April 2026
- Loss of free zone 0% rate if QFZP qualifying conditions lapse
Implementation
How Corporate Tax Applies to Each Business Type
Your tax obligation depends on where your company is registered, what income it earns, and whether it qualifies for any relief. Here is how it works across the three most common structures.
Mainland Companies
9% above AED 375K
Standard rate on all taxable profit with no qualifying income test or substance conditions.
Free Zone (QFZP)
0% on qualifying income
Tax-free on eligible free zone and foreign income if substance and de minimis conditions are met.
Small Business Relief
0% under AED 3M revenue
Elect zero taxable income until December 2026 if annual revenue stays at or below the threshold.
Key Factors That Affect Your Tax Position
Mainland Filing
Mainland entities file annually with no exemption conditions to maintain.
Free Zone Substance
Free zone 0% requires real staff, real assets, and audited financials from 2025.
De Minimis Risk
Non-qualifying income above the de minimis limit costs you the entire 0% rate.
SBR Election
Small Business Relief is not automatic and must be elected each year through EmaraTax.
Loss Restrictions
Loss carry-forward and interest deductions are blocked while SBR is active.
Offshore Filing
Offshore entities still file if earning taxable profits inside the UAE.
Foreign Management
Foreign companies managed from the UAE are taxed on worldwide income.
Freelancer Threshold
Freelancers above AED 1M annual turnover must register and file.
Important
Tax positions vary by structure, income source, and applicable reliefs. Riz & Mona Consultancy provides a personalized assessment based on your specific situation.
Required Documents
Documents Required for Corporate Tax Registration
Deadlines & Registration
Why Timing Still Matters for Corporate Tax in 2026
Some businesses believe the registration window has closed or that filing is optional if profits are low. Both assumptions are wrong and both carry penalties.
Every new entity in the UAE must register for corporate tax regardless of its profit level. The obligation is triggered by incorporation, not by crossing a revenue threshold.
Filing deadlines are tied to your financial year end. You get nine months after the close of each period to file your return and settle any tax owed with the FTA.
Late registration does not reset with a new calendar year. The AED 10,000 penalty sticks, and monthly filing penalties keep adding up until you become compliant.
- Registration is mandatory for all entities
- Nine months to file after year end
- AED 10,000 penalty for late registration
- Monthly fines for missed filing deadlines
- No automatic extensions from the FTA
- Penalty waiver only for first-period filers
FTA Penalty Waiver Update
The AED 10,000 late registration fine can be waived if you file your first corporate tax return within seven months of your first tax period ending. For December 2024 year ends, that deadline was July 31, 2025.
Why Hire a Tax Consultant
Key Benefits of Working With a Corporate Tax Consultant
A corporate tax consultant does not just file returns. The right one protects your cash flow, guards your free zone status, and keeps your business ahead of every FTA deadline.
Get Started
Get Your Corporate Tax Sorted Before the Deadline Does It for You
Every month without registration adds to your penalty balance. Every unfiled return is a risk sitting in the FTA system. Riz & Mona Consultancy handles the full corporate tax cycle so you focus on running your business, not chasing compliance.
EmaraTax Registration•Annual Return Filing•Free Zone Tax Advisory•FTA Audit Representation
All corporate tax figures referenced on this page are based on current FTA regulations and may change. Riz & Mona Consultancy provides a personalized consultation to confirm your specific obligations.