Understanding UAE Corporate Tax can be challenging, especially for startups, small businesses, free zone companies, and growing enterprises. At SolidStats Accounting & Bookkeeping LLC, we help businesses understand their tax obligations, calculate taxable income, prepare corporate tax returns, and maintain the records needed to support compliance.
Whether you need corporate tax registration, Small Business Relief (SBR) assessment, standard tax return filing, or transfer pricing support, we offer practical solutions tailored to your business requirements.
Our services are designed for startups, SMEs, mainland companies, free zone businesses, consultants, professional service providers, e-commerce businesses, and other UAE businesses seeking support with Corporate Tax compliance.
Corporate Tax compliance starts with understanding your obligations and maintaining accurate financial records. Let SolidStats Accounting & Bookkeeping LLC help you navigate registration, tax return preparation, SBR assessment, standard filing, and transfer pricing requirements with a structured approach tailored to your business.
Contact us today to discuss your Corporate Tax requirements and request a tailored service proposal.
Disclaimer: Corporate Tax treatment depends on the applicable UAE legislation and the specific circumstances of each taxpayer. Eligibility for reliefs, deductions, free zone benefits, and transfer pricing exemptions must be assessed individually. Tax advisory, tax agent representation, and filing services will be provided within the scope of the company's applicable licensing and authorisations.
Corporate Tax is a direct tax imposed on the taxable income of businesses and other persons falling within the scope of UAE Corporate Tax legislation. It is separate from VAT, and a business may have obligations under both tax regimes.
For most taxable persons, the general rates are:
These thresholds apply to taxable income, not annual revenue. Special rules may apply to qualifying free zone persons, multinational groups, and other categories of taxpayers.
Corporate Tax registration generally applies to taxable persons, including many mainland and free zone companies, regardless of whether they ultimately have tax payable. Specific exemptions and registration rules may apply depending on the entity and its circumstances.
Having a VAT TRN does not remove the requirement to register separately for Corporate Tax. Registration deadlines depend on the type of taxpayer and applicable FTA rules. Late registration can result in penalties.
Small Business Relief is an optional relief available to eligible UAE resident taxable persons that allows them to be treated as having no taxable income for a qualifying tax period.
Generally, the business must have revenue of AED 3 million or less in the relevant tax period and all previous tax periods, subject to the applicable conditions. Qualifying Free Zone Persons and members of multinational enterprise groups meeting the specified consolidated revenue threshold are excluded.
As of October 2026, the relief is available for eligible tax periods ending on or before 31 December 2029. An eligible business must elect to claim the relief in its tax return.
Small Business Relief filing: Eligible businesses elect for relief and are treated as having no taxable income for that tax period, subject to the relevant conditions.
Standard Corporate Tax filing: The business calculates taxable income after applicable adjustments, assesses deductions and reliefs, applies the relevant tax rates, and reports its tax position in the corporate tax return.
Choosing the correct approach depends on your revenue history, legal structure, eligibility, and tax circumstances. Businesses claiming SBR must still meet the applicable registration, filing, and record-keeping requirements.
A nil-profit position or absence of sales does not automatically remove Corporate Tax obligations. Depending on your status, you may still need to register, maintain accounting records, and submit a corporate tax return or other required declaration. Eligible businesses may also need to make the appropriate SBR election.
Corporate Tax returns and the tax payable are generally due within nine months after the end of the relevant tax period. For example, a company with a financial year ending 31 December 2025 would generally have a filing and payment deadline of 30 September 2026.
Transfer pricing concerns transactions between related parties and connected persons, such as companies under common ownership, group entities, or certain transactions involving owners and businesses.
Under UAE rules, these transactions must generally follow the arm's-length principle, meaning the terms and prices should be consistent with those that independent parties would agree to under comparable circumstances.
Transfer pricing rules can apply to both domestic and cross-border transactions, including transactions involving free zone entities.
Free zone companies are generally within the Corporate Tax framework. A Qualifying Free Zone Person may benefit from a 0% rate on qualifying income if all relevant conditions are met. Non-qualifying income may be subject to the applicable 9% rate.
Free zone incorporation alone does not guarantee a 0% Corporate Tax rate. The business must assess its qualifying status, income, substance, compliance, and other applicable requirements.
Late registration, late filing, late payment, and other non-compliance may result in administrative penalties. The consequences depend on the specific violation and applicable rules.
If your business has missed a deadline, reviewing your EmaraTax account, tax status, and outstanding obligations promptly can help determine the appropriate corrective action.
Taxable persons generally need to maintain relevant financial and tax records for at least seven years after the end of the relevant tax period. Additional requirements may apply in particular circumstances. Businesses should retain records sufficient to support their returns, deductions, relief claims, and transfer pricing positions.
Fees depend on the business structure, revenue and transaction volume, complexity of tax adjustments, SBR eligibility assessment, transfer pricing requirements, and the condition of the existing accounting records.
SolidStats can propose a service package based on your specific compliance needs.
Speak directly with our senior CPAs and FTA-registered tax agents in Dubai. We assess your corporate tax, VAT, and accounting structure to identify optimizations and deliver a transparent fixed-fee proposal.
