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Tax Advisory

7 engagements

Corporate Tax Advisory.Registration, returns, structuring, and exemptions under UAE Corporate Tax.

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Why this matters

UAE Corporate Tax sits at 9% on taxable income above AED 375,000 for tax periods commencing on or after 1 June 2023. The regime has matured fast: Cabinet Decisions, Ministerial Decisions, and the Authority's public clarifications shipped at pace through 2024 and 2025, and the Small Business Relief that lets qualifying entities elect a zero-tax position closes after 31 December 2026.

Mirza Saad Ali Baig

Engagement led by

Mirza Saad Ali Baig, Director · Corporate Tax, Compliance & GRC

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What's inside

7 engagements under Corporate Tax Advisory, each with a dedicated page. Click any for the full brief.

01

Corporate Tax Registration

Every taxable person was required to register with the FTA within timelines set by Decision 3 of 2024 and subsequent extensions.

02

Corporate Tax Return Filing

The annual return is due within nine months of the end of the relevant tax period.

03

Small Business Relief & 2027 Transition

SBR allows a resident person with revenue at or below AED 3 million per tax period to elect a zero-tax position.

04

Free Zone Person Qualification

A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on the rest.

05

Transfer Pricing & Related-Party Documentation

Article 34 of the Corporate Tax Law imposes the arm's-length principle on related-party and connected-person transactions.

06

DMTT (Pillar Two) for MNE Groups

If your group's consolidated revenue exceeded EUR 750 million in two of the four immediately preceding fiscal years, the UAE Domestic Minimum Top-up Tax applies to your UAE consti…

07

Penalty Defence and Reconsideration

Late registration, late filing, and unreported related-party transactions each carry administrative penalties.

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