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 Servic...
Corporate Tax Services in UAE
Corporate Tax Services in Dubai, 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 complete corporate tax journey. That covers corporate tax advisory, your first EmaraTax registration, and every annual return that follows.
Excellent
Corporate Tax Impact Review
EmaraTax Registration & TRN
Annual Return Filing
Free Zone Tax Advisory
FTA Audit & Dispute Support
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Corporate Tax Basics
What Is UAE Corporate Tax and Does It Apply to You?
The UAE chose to introduce federal corporate tax at 9% on business profits, starting from financial years on or after 1 June 2023. It covers mainland and free zone firms across the UAE, from Dubai to Abu Dhabi, 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 2029.
Salaries, personal investment returns, and dividends from qualifying shareholdings are not subject to UAE corporate tax. The tax 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 comprehensive 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 Corporate 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 arm's length test under FTA and international tax standards.
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 & Tax Planning
Tax rules shift. We help you stay compliant with UAE tax regulations and track new ministerial decisions, relief windows, and deduction opportunities throughout the year.
VAT & Corporate Tax Reconciliation
We align your VAT return data with your UAE CT filings so revenue figures match across both submissions and no discrepancies trigger FTA scrutiny.
The Process
How UAE Corporate Tax Compliance 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 return with full accuracy.
Before Deadline
Corporate Tax 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 changes to corporate tax regulations, and ensure your business is always prepared if the FTA initiates a review.
Penalties & Risks
What Happens If You Are Not Compliant 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 a record-keeping 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, charged monthly
- Loss of free zone 0% rate if QFZP qualifying conditions lapse
Implementation
How Does Corporate Tax Apply to Each Business Type?
Your tax treatment depends on where your company is registered, what income it earns, and whether it qualifies for any relief. Here is how corporate taxation 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
0% on eligible free zone and foreign-sourced income when substance and de minimis conditions are met.
Small Business Relief
0% under AED 3M revenue
Elect zero taxable income until December 2029 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 each year.
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
A foreign company effectively managed and controlled from the UAE can be treated as a UAE tax resident and taxed accordingly.
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
What Documents Are Required for Corporate Tax Registration?
Corporate or Company Applicants
- Valid trade license
- Certificate of incorporation or registration
- Memorandum of association
- Emirates ID and passport of authorized signatory
- Proof of registered business address
- Power of attorney for tax agent filing
Deadlines & Registration
Why Does Timing Still Matter 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 business 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 with Federal Tax Authority rules.
- 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 Tax Consultants in the UAE
Key Benefits of Working With Corporate Tax Consultants in UAE
A corporate tax consultant in Dubai does not just file returns. The best corporate tax partner protects your cash flow, guards your free zone status, and keeps your business ahead of every FTA deadline.
Correct Threshold Calculations
Accurate taxable income calculations ensure you never overpay or underpay, keeping your cash exactly where it should be.
- Revenue and expense classification review
- Deduction eligibility assessment
- Small Business Relief evaluation
- Carried-forward loss offset planning
Returns Built for FTA Review
Every return Riz & Mona Consultancy files is prepared with full supporting documents so it holds up under FTA review without rework.
- IFRS-compliant financial statement prep
- Transfer pricing disclosure included
- Reconciliation between VAT and CT data
- Seven-year record archiving support
Keeping Your 0% Rate Intact
One contract with a mainland client can push non-qualifying income past the de minimis limit. We track your income mix in real time.
- Qualifying income ratio monitoring
- Substance requirement verification
- Audited financial statement preparation
- QFZP annual compliance confirmation
Penalties That Never Arrive
We map every deadline to your specific financial year and send reminders well before the FTA filing window closes.
- Financial year calendar mapping
- Registration deadline alerts
- Payment scheduling before due dates
- Renewal and annual filing reminders
Structuring That Lowers Your Bill
From tax grouping to eligible deductions, our corporate tax solutions optimize tax and cut what you owe, legally and without triggering scrutiny.
- Tax group eligibility and formation
- Interest deduction optimization
- Restructuring for lower combined liability
- R&D tax credit assessment (from 2026)
FTA Queries Handled for You
When the FTA sends a notice, Riz & Mona Consultancy responds directly. Your operations continue while we handle every communication.
- FTA tax audit response and representation
- Voluntary disclosure preparation
- Penalty reconsideration applications
- Private clarification requests to FTA
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's expert corporate tax services handle the full 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.