Know your UAE Corporate Tax position before filing.

Yes, if it is a Taxable Person. UAE resident juridical persons generally need to register for Corporate Tax even where no tax is ultimately payable, unless they fall within an applicable exemption. Registration and filing obligations are separate from whether the business has taxable income above the relevant threshold.

Yes. A Taxable Person is generally required to file a Corporate Tax return for the relevant Tax Period even if the business made a loss or has no taxable income. Filing also establishes the reported tax position and can be important where tax losses may be available for future periods.

No. Free Zone status alone does not provide the 0% rate. A Free Zone Person must satisfy the conditions to be a Qualifying Free Zone Person. A QFZP can benefit from 0% on Qualifying Income, while taxable income that is not Qualifying Income is generally subject to 9%.

Under current Corporate Tax rules, audited financial statements are required for a Taxable Person that is not a Tax Group where revenue exceeds AED 50 million, and for a Qualifying Free Zone Person. Tax Groups must prepare and maintain audited special-purpose financial statements. Other audit requirements may also arise under separate laws or regulations.

A reliable Corporate Tax return starts with dependable accounting records. Where records are incomplete, we first identify the gaps and determine what needs to be reconciled or completed. Where material accounting remediation is required, that work can be scoped separately before the Corporate Tax position is finalised.

An eligible Resident Person may elect for Small Business Relief where revenue does not exceed AED 3 million in the relevant Tax Period and all previous Tax Periods, subject to the applicable conditions. The relief is available for eligible periods ending on or before 31 December 2029 and must be elected for each relevant Tax Period. QFZPs and certain large multinational group members are excluded.

Yes. Corporate Tax and VAT are separate UAE tax regimes with separate registration, return and compliance obligations. Being registered for VAT does not register a business for Corporate Tax, and a business may need to comply with one or both depending on its circumstances.

Fees depend on the scope and complexity of the Corporate Tax position, including the entity structure, quality of the accounting records, transactions involved and whether Free Zone, relief, related-party or other technical matters require review. We confirm the agreed scope and fee once we understand the relevant facts and records.

Yes. We can review a previously filed Corporate Tax return against the accounting records and supporting documents, identify the nature and tax impact of any error, and determine the appropriate correction route under the applicable Tax Procedures rules. Depending on the circumstances, this may involve an adjustment in a subsequent Corporate Tax return or a Voluntary Disclosure. We can also support responses to FTA queries within the agreed scope.