Corporate Tax in the UAE

Corporate Tax is one of the most significant changes to the UAE's business landscape in decades. For the first time, companies are required to contribute a share of their profits to the state. While the UAE remains one of the most tax-friendly countries in the world, navigating the Federal Tax Authority (FTA) rules can feel complex if you don't have the right guidance.

At Vista Financials Accounting & Taxation, our role is simple: we translate complex regulations into clear steps for your business. We ensure you stay compliant with corporate tax in the UAE, avoid penalties, and unlock the incentives available to you, so you focus on growth, not paperwork.

Understanding UAE Corporate Tax Rates

Corporate Tax was introduced in June 2023 under Federal Decree-Law No. 47 of 2022, transforming the UAE's fiscal framework. The regime is competitive, aligned with OECD standards, and designed to promote transparency and compliance.

Every business in the UAE that falls under the scope of UAE corporate tax law must register with the FTA and obtain a Tax Registration Number (TRN). This applies to both mainland and free zone entities, regardless of whether their income crosses the taxable threshold.

0% Tax

Businesses earning up to AED 375,000 are fully exempt, encouraging startups and small enterprises to reinvest in growth.

9% Tax

Profits above AED 375,000 are taxed at 9%, one of the lowest statutory rates globally.

15% Tax

Global companies with revenues above EUR 750 million follow OECD Pillar Two rules and are taxed at 15%.

Small Business Relief

Mainland SMEs with turnover under AED 3 million pay 0% tax until 31 Dec 2026, while still filing returns.

Free zone companies can continue to benefit from corporate tax incentives by enjoying a 0% rate on qualifying income, provided they meet substance requirements and operate within permitted activities.

Our corporate tax advisory services in the UAE help identify opportunities for tax relief, apply eligible tax exemptions, and structure strategies that reduce the corporate tax impact on SMEs and large companies alike — helping you keep more profits for growth.

Corporate Tax Consultants in Dubai You Can Trust

For many businesses, the introduction of corporate tax in the UAE has raised more questions than answers. What counts as taxable income? How do free zone incentives really work? What if you miss a filing deadline? These uncertainties make corporate tax feel like a moving target, and that's where having the right partner makes all the difference.

At Vista Financials Accounting and Taxation, we simplify the rules, decode the fine print, and help you manage tax with confidence.

Expert Guidance

We guide businesses through UAE corporate tax laws and requirements, ensuring accurate filings, compliance and strategic insights.

Tailored Strategies

Every business is unique; our corporate tax solutions in Dubai are designed around your structure, industry, and growth goals.

Stress-Free Compliance

From corporate tax registration to return filing, we streamline the process so you never miss a deadline or face penalties.

With Vista, you're not just meeting deadlines. You're building a tax strategy that strengthens compliance, protects profits, and prepares your business for sustainable growth. We transform corporate tax from a compliance headache into a clear framework for sustainable success.

Our Corporate Tax Services

At Vista Financials Accounting & Taxation, our services go far beyond form-filling. We deliver structured, reliable, and expert-led solutions designed to keep your business compliant while helping you plan smarter.

  • Corporate Tax Registration
  • Corporate Tax Return Filing
  • Corporate Tax Advisory
  • Corporate Tax Accounting
  • Transfer Pricing & Documentation

Our corporate tax experts in Dubai deliver proactive planning to help you save more, plan smarter, and grow with confidence.

Simplify Corporate Tax with Vista

From corporate tax registration and filing to tax audits, our experts handle everything — so you focus on growth.

testimonials

What Our Clients Say

Real stories from businesses who trusted Vista. We transform numbers into insights, complexity into clarity, and challenges into actionable solutions.

Ahmed R.

Vista Financials Accounting and Taxation made managing our company finances effortless. Their team handled VAT, corporate tax, and bookkeeping flawlessly—allowing us to focus on growing our business.

Maya Al-Farouq

The personalised approach at Vista is unmatched. The team anticipated our needs, guided us on regulatory changes, and delivered solutions that let us focus on growing our business without worrying about compliance.

Sara Nasser

Vista turned what used to be a headache into a smooth process. From bookkeeping to tax compliance, Krishna and Kunal ensured every detail was correct. I finally feel in control and confident in our financial decisions.

Lahik Mubeen

I sincerely thank the Vista Audit team, especially Mr Kunal, for his outstanding support. Even while on vacation, he stayed late to assist me and patiently answered all my questions throughout the tax filing process. Kunal, I truly appreciate your dedication and support.

Rabab Salhi

Positive experience with this company, good service, very professional and efficient, the staff is friendly and kind, especially KRISHNA, he is the best.👏👏👏

FAQS

Corporate tax in the UAE is a federal tax on business profits, introduced under Federal Decree-Law No. (47) of 2022. It applies to all companies, including mainland and free zone entities, based on UAE tax law compliance.

All companies operating in the UAE must register for corporate tax through the FTA EmaraTax portal (UAE corporate tax registration portal), regardless of their size or profit. A valid TRN is required for all submissions.

The standard UAE corporate tax rate is 9% on taxable income above AED 375,000. Profits up to AED 375,000 are generally taxed at 0%. Free zone companies may qualify for tax incentives on eligible income.

Corporate tax affects business profits for SMEs. Proper corporate tax planning in the UAE ensures that small and medium enterprises remain compliant while minimising liabilities.

Failure to register or file by the deadlines may result in penalties up to AED 10,000 from the Federal Tax Authority. Even if no tax is due, registration and compliance are mandatory.

Our corporate tax consultants in Dubai offer advisory services, assist with corporate tax filing in Dubai, guide on tax relief in Dubai, and ensure full compliance with UAE tax law updates.

Free zone companies are subject to corporate tax but may qualify for a 0% rate on qualifying income if they meet strict conditions set by the federal regime. They still must register and file returns even if the effective rate is 0%.

Certain free zone companies can benefit from corporate tax exemptions in the UAE, provided they meet federal criteria. Even if eligible for 0% tax, companies must register and file returns.

Taxable income in the UAE includes net profits adjusted for allowable deductions and exemptions. Businesses in the UAE calculate taxable income to determine applicable corporate tax liabilities.

Yes. A branch of a foreign entity with a permanent establishment in the UAE is subject to corporate tax on its UAE taxable income, similar to local companies.

Companies must submit their annual corporate tax returns within 9 months after the end of their financial year. Timely submission avoids penalties and ensures full compliance.

UAE’s transfer pricing rules ensure related-party transactions are conducted at arm’s length. Companies must maintain proper documentation to comply with the corporate tax laws in the UAE.

Businesses must file corporate tax returns by the corporate tax filing deadline set by the Federal Tax Authority. Filing includes reporting taxable income, applying available tax exemptions, and ensuring compliance with transfer pricing and other regulations.

Even if taxable income is below AED 375,000 or profit is nil, a business often still needs to register and file a return showing zero tax due. Exemptions or relief (like small business relief) may apply, subject to conditions.

Yes. Eligible companies can opt for tax group registration in the UAE, allowing consolidated filing and potential optimisation of corporate tax liabilities.

Non-compliance can lead to corporate tax penalties in the UAE, including fines for late registration, incorrect filings, or failure to maintain proper records. Working with our corporate tax experts in Dubai helps mitigate these risks.

The Federal Tax Authority regularly issues UAE tax law updates. Staying informed ensures companies remain compliant and can adjust corporate tax solutions and strategies accordingly.

Compliance involves registration, accurate reporting, filing returns on time, adhering to UAE tax law, and following accounting standards. A corporate tax compliance checklist can help ensure nothing is missed.