Services
Corporate Tax Consultant for UAE Businesses
Corporate Tax registration, compliance and return support for UAE businesses, based on the current federal rules.
UAE Corporate Tax is imposed under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. It applies to financial years beginning on or after 1 June 2023 and is administered by the Federal Tax Authority.
Score Plus Auditing L.L.C helps SMEs understand whether they are in scope, what registration involves, and how a return is supported by the accounts. This page is general information. It is not a determination of your tax.
The rates that apply to a standard taxable person
Cabinet Decision No. 116 of 2022 sets the rates used for a standard taxable person: 0% on the portion of taxable income not exceeding AED 375,000, and 9% on taxable income above AED 375,000 in the tax period. Taxable income is not the same figure as revenue or bank deposits.
A qualifying free zone person is taxed at 0% on qualifying income and at 9% on taxable income that is not qualifying income, and only if the conditions for that status are met. The Ministry of Finance has made clear that free zone entities are within the Corporate Tax regime.
Registration and who is in scope
Juridical persons and natural persons are not treated identically. A natural person who conducts a business in the UAE is required to register where turnover from that business exceeds the threshold set for natural persons. The FTA’s Corporate Tax bulletin distinguishes that registration threshold from the revenue test used for Small Business Relief.
Whether a particular entity must register, and from which period, depends on its residence, its legal form and its activity. We confirm that from documents, not from a company name.
Small Business Relief
A resident taxable person may elect for Small Business Relief where the statutory conditions are met. Ministerial Decision No. 73 of 2023 sets the revenue threshold at AED 3 million for the relevant tax period and previous tax periods. The decision states that this threshold applies to tax periods ending on or before 31 December 2026. The FTA has noted that businesses should monitor Ministry of Finance and FTA updates for later periods.
The relief is an election. It is not available to a qualifying free zone person or to a member of a multinational group as defined for this purpose. If revenue has already exceeded the threshold in a relevant period, the election is not available later merely because revenue falls.
Returns, taxable income and expenses
A taxable person must file a Corporate Tax return and pay any tax due no later than nine months from the end of the relevant tax period, unless the FTA directs another date. Filing is a self-assessment through EmaraTax.
Taxable income starts from the accounting result and is then adjusted for items that the law treats differently. Not every expense recorded in the accounts is deductible, and some income is treated separately. We work from the financial statements and the supporting schedules rather than from a flat percentage of sales.
How we support SMEs
Support can cover registration, a review of whether Small Business Relief might be available, preparation support for the return, and the accounting records the return needs. Bookkeeping and audit remain separate services and can be scoped alongside this work when the records require it.
- Corporate Tax registration support
- Compliance review against the tax period
- Corporate Tax return support
- Discussion of taxable income and deductible expenses based on your accounts
- Advisory where a transaction needs a documented view
Questions about this service
What is UAE Corporate Tax?
It is a federal tax on the taxable income of taxable persons, under Federal Decree-Law No. 47 of 2022. For a standard taxable person the rate is 0% up to AED 375,000 of taxable income and 9% above that. Other rates can apply to qualifying free zone income if the conditions are met.
Is the 9% rate charged on all revenue?
No. The 9% rate applies to taxable income above AED 375,000, not to revenue. Taxable income is determined from the accounts after the adjustments required by the law.
When is the Corporate Tax return due?
The FTA’s Corporate Tax return guidance states that a taxable person must submit the return and pay any Corporate Tax due within nine months of the end of the tax period, unless another date is directed. A 31 December year-end therefore has a September deadline in the following year, subject to any FTA direction.
Does Small Business Relief mean a small company pays no Corporate Tax?
Only if the business is eligible and elects for the relief. Revenue must be within the AED 3 million threshold for the relevant and previous tax periods covered by Ministerial Decision No. 73 of 2023, and the other conditions must be met. The stated period for that threshold runs to tax periods ending on or before 31 December 2026.
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Tax comments on this page are general information based on Federal Tax Authority and Ministry of Finance publications. They are not a conclusion about your company. Rules and thresholds can change. Small Business Relief, as set in Ministerial Decision No. 73 of 2023, applies to tax periods ending on or before 31 December 2026. Check the Federal Tax Authority and the Ministry of Finance for any later update.