Corporate Tax Services in Dubai

Corporate Tax, also known as Corporate Income Tax or Business Profits Tax, is a direct tax imposed on the net income or profit of corporations and businesses. 

It applies to legal entities incorporated in the UAE, foreign entities effectively managed and controlled in the UAE, and foreign entities operating through a Permanent Establishment or with a taxable presence in the UAE. 

Natural persons are subject to Corporate Tax if they carry on a business or business activity in the UAE, either directly or through an Unincorporated Partnership or sole proprietorship. 

Natural persons and juridical persons pay 9% on Taxable Income exceeding AED 375,000 (0% below that threshold). Qualifying Free Zone Persons pay 0% on Qualifying Income and 9% on non-Qualifying Income. 

Yes. Businesses that fall within the scope of the UAE Corporate Tax Law are required to register with the Federal Tax Authority (FTA) and obtain a Corporate Tax Registration Number. Registration is mandatory, even if a business may qualify for Corporate Tax exemptions or relief, and this applies even if the business ultimately pays 0% tax. 

Any business generating annual revenue of up to AED 3 million may be eligible for Small Business Relief under the UAE Corporate Tax regime, subject to meeting the Federal Tax Authority’s eligibility criteria. 

The standard documents required for UAE Corporate Tax registration include the company’s Memorandum of Association (MOA), valid Trade License, Emirates ID of the owner(s), and passport copies of the owner(s). Additional documents may be required based on the business structure or FTA requirements. 

Yes. Foreign companies may be subject to UAE Corporate Tax if they earn UAE-sourced income or conduct business through a taxable presence in the UAE, subject to the provisions of the UAE Corporate Tax Law. 

Your return is due within nine months of the end of your tax period. A business with a financial year ending 31 December must therefore file by 30 September the following year.Late filing is penalised at AED 500 per month (or part thereof) for the first 12 months, rising to AED 1,000 per month after that. Unpaid tax accrues a late payment penalty of 14% per annum, calculated monthly on the outstanding amount. Late registration is a separate matter and carries a fixed penalty of AED 10,000.

Penalties run from the day after the deadline, so the cost of waiting builds month by month. 

Careful deduction planning, accurate recordkeeping, and staying within the bounds of the law, best achieved with professional corporate tax consultancy support such as Swift Audit & Advisory.