UAE CT · FTA · Transfer Pricing · Free Zone · Dubai
UAE Corporate Tax Advisory Dubai & GCC
The UAE introduced a 9% corporate tax in June 2023. We help businesses understand their CT exposure, register with the FTA, compute taxable income correctly, and manage ongoing compliance — including transfer pricing documentation for related-party transactions.
In brief: UAE Corporate Tax applies at 9% on taxable income above AED 375,000, with 0% below that threshold and for free zone entities on qualifying income. Every UAE company must register with the FTA, file annual returns, and hold arm's length documentation for related-party transactions. We handle registration, filings, free zone QFZP analysis, tax group structuring, and CT planning for transactions, led by a Chartered Accountant and CFA Charterholder at fixed fees.
CFA CharterholderChartered AccountantFTA RegisteredBig 4 TrainedFixed FeeGCC-Wide Coverage
Since its introduction in June 2023, UAE CT has created significant compliance obligations for businesses — particularly those with free zone structures, related-party transactions, or cross-border operations.
Registration & Compliance
CT Registration & FTA Filing
We manage the full CT registration process with the FTA and prepare your annual corporate tax returns — ensuring correct computation of taxable income, allowable deductions, and proper group treatment where applicable.
FTA CT registration and onboarding
Annual CT return preparation and filing
Taxable income computation and deductions
Small business relief assessment
CT group registration structuring
Free Zone CT
Qualifying Free Zone Income Analysis
Free zone businesses can maintain 0% CT on qualifying income — but the conditions are stricter than many assume. We assess whether your free zone entity qualifies, what income streams fall within the qualifying scope, and how to structure operations to protect your QFZI status.
Qualifying Free Zone Person (QFZP) status review
Qualifying income vs. non-qualifying income analysis
Substance requirements assessment
De minimis non-qualifying income test
Restructuring advice to protect QFZI status
Transfer Pricing
Transfer Pricing Documentation UAE
UAE CT law requires related-party transactions to be priced on arm's-length terms, with transfer pricing documentation maintained for transactions above the disclosure threshold. We prepare the required TP documentation and advise on structuring related-party arrangements correctly.
Related-party transaction identification and review
Arm's-length price benchmarking
Transfer pricing local file preparation
Intercompany agreement review and structuring
Management fee and IP royalty structuring
M&A Tax
CT Implications for M&A Transactions
UAE CT has introduced new considerations for M&A transactions — from deal structuring (asset vs. share acquisition) to the tax treatment of earn-outs, goodwill, and group restructuring. We integrate CT advice into our broader M&A advisory and due diligence work.
Deal structure CT impact analysis
CT exposure review as part of tax due diligence
Earn-out and deferred consideration CT treatment
Post-acquisition group CT structuring
Business restructuring exempt transactions
FAQ
UAE Corporate Tax Frequently Asked Questions
Who has to register for UAE Corporate Tax?+
All UAE juridical persons, including mainland companies and free zone entities, must register with the FTA regardless of profit level, along with foreign entities managed and controlled in the UAE. Natural persons need to register when their UAE business turnover exceeds AED 1 million in a calendar year. Registration is mandatory even for entities expecting to pay 0%, including qualifying free zone persons and small businesses electing Small Business Relief.
What is the UAE Corporate Tax rate and who pays 0%?+
The standard rate is 9% on taxable income above AED 375,000; income below that threshold is taxed at 0%. Qualifying Free Zone Persons pay 0% on qualifying income but 9% on non-qualifying income such as most mainland-sourced revenue. Businesses with revenue up to AED 3 million may elect Small Business Relief until the end of 2026. Large multinational groups within the scope of Pillar Two face a 15% domestic minimum top-up tax from 2025.
What is a Qualifying Free Zone Person and why does it matter?+
A QFZP is a free zone entity that maintains adequate substance in the zone, earns qualifying income as defined in Cabinet and Ministerial decisions, complies with transfer pricing rules, has audited financial statements, and does not exceed the de minimis threshold for non-qualifying revenue (the lower of AED 5 million or 5% of total revenue). QFZP status preserves the 0% rate on qualifying income; failing any condition results in 9% tax on all income for at least five tax periods. This is one of the highest-stakes analyses in UAE tax.
Do UAE companies need transfer pricing documentation?+
Yes, where they transact with related parties or connected persons. All such transactions must be at arm's length. The disclosure form accompanies the CT return, and businesses exceeding the thresholds must maintain a master file and local file. Even below those thresholds, the FTA can request evidence supporting related-party pricing, so management fees, intercompany loans, and shared services arrangements should be documented from day one.
How does UAE Corporate Tax affect M&A deals?+
CT changes deal economics in several ways: target compliance history becomes a diligence and warranty item, free zone QFZP status affects post-acquisition group taxation, business restructuring relief can defer tax on qualifying reorganisations, participation exemption can shelter dividends and capital gains on qualifying shareholdings, and tax group formation (95% common ownership) affects post-close structuring. Getting the structure right before signing is worth materially more than fixing it after.