Corporate tax has changed how every UAE business needs to plan, register and report. Mainland or free zone, the rules now apply to everyone. FinApt Group’s tax team helps you register correctly, file on time and structure your business to make the most of the reliefs available.
Corporate Tax Registration, Filing and Compliance
Every taxable person in the UAE must register for corporate tax and obtain a Tax Registration Number. This includes free zone companies, even at 0%. We handle:
- Corporate tax registration on EmaraTax
- Corporate tax return preparation and filing
- Ongoing compliance for groups of entities and SPV structures
FinApt experience: we manage corporate tax compliance for a group of special purpose vehicles and act as appointed tax agent for clients across multiple sectors.
Corporate Tax Advisory and Implementation
Understanding how corporate tax applies to your specific structure and income streams. Before it becomes a filing problem.
- Corporate tax impact assessments
- Advisory on classification, deductions and exemptions
- Support through the transition from old accounting practices to tax-ready reporting
FinApt experience: impact assessments delivered for a DMCC distribution and software business, a mainland real estate brokerage, and a KSA IT group.
Qualifying Free Zone Person (QFZP) and Qualifying Group Assessment
Free zone companies keep the 0% corporate tax rate only if they meet every Qualifying Free Zone Person condition, every tax period. We assess your eligibility and help you maintain it.
- QFZP eligibility assessment
- Qualifying income review
- Support for the substance, transfer pricing and audited-financial-statement conditions that come with QFZP status
- Qualifying group and tax group structuring advice
FinApt experience: QFZP eligibility assessments delivered for a marine and oil-sector free zone company and a multinational holding structure.
Corporate Tax Health Check
A structured review of your corporate tax position: registration, classification, computations and elections. To catch issues before the FTA does.
We review your opening balances, deductions, exemptions and prior filings. You get a written report of findings with practical next steps.
Transaction and Restructuring Advisory
For businesses restructuring, relocating between free zones or setting up new holding or family structures, we assess the corporate tax impact before the transaction happens.
FinApt experience: holding company restructuring exposure reviews, free zone relocation cost comparisons, and DIFC Family Foundation advisory including fiscal transparency and FTA registration.
Tax Agent & Ongoing Support
As your appointed tax agent, we represent your business directly before the Federal Tax Authority. For corporate tax, and across VAT, excise and other obligations. See how our tax agent service works
Why FinApt Group for Corporate Tax
- Appointed tax agent
- UAE-licensed auditors within the same group: useful given QFZP status requires audited financial statements
- Transfer pricing and international tax specialists work alongside the corporate tax team, so structuring advice accounts for both from the start
- Partners stay involved from scoping to delivery
Frequently Asked Questions
What is the corporate tax rate in the UAE?
The UAE charges 0% on taxable income up to AED 375,000, and 9% above that (Federal Decree-Law No. 47 of 2022).
Do free zone companies have to pay corporate tax?
Free zone companies must still register for corporate tax. Those that qualify as a Qualifying Free Zone Person can apply a 0% rate to qualifying income, while non-qualifying income is taxed at the standard rate.
What happens if I miss the corporate tax registration deadline?
Late registration attracts a fixed AED 10,000 administrative penalty, regardless of whether tax is owed. The penalty can be waived or refunded if your first corporate tax return is filed within 7 months of the end of your first tax period.
When is my corporate tax return due?
Within 9 months after the end of your tax period.
What is Small Business Relief, and can my business use it?
Small Business Relief lets eligible businesses with revenue up to AED 3 million elect to pay no corporate tax for qualifying periods. It is available for tax periods ending on or before 31 December 2029 (Ministerial Decision No. 131 of 2026).
What does a corporate tax health check involve?
A review of your registration status, classification, computations, elections and prior filings, resulting in a written report of risks and recommended fixes.
Can a tax agent file and represent us before the FTA?
Yes. An appointed tax agent can manage registration, filing and correspondence, and represent your business in FTA reviews and disputes.