UAE Corporate Tax Advisory, Bridge Calculations & Return Filings
Strategic corporate tax advisory covering 0% vs 9% statutory tiers, Qualifying Free Zone Person (QFZP) de minimis tests, Small Business Relief through 2029, and annual returns.
0% & 9% Statutory Tiers
Compliant with UAE Federal Authorities, Mainland DED & Leading Financial Institutions.
Business Value
Key Challenges Addressed
Our senior chartered accountants structure engagements around the concrete risks, compliance hurdles, and commercial friction facing UAE organizations.
Preserving 0% Free Zone (QFZP) Status
Preventing inadvertent disqualification by monitoring the De Minimis threshold (lower of 5% of revenue or AED 5,000,000) on non-qualifying activities.
Small Business Relief (SBR) Optimization
Evaluating the AED 3,000,000 gross revenue threshold extended through 31 December 2029 under Ministerial Decision No. 131 of 2026.
Tax Loss & Interest Limitation Constraints
Managing the 75% taxable income cap on carried-forward tax losses and the General Interest Deduction Limitation Rule (Article 30).
Statutory & Operational Output
Tangible Deliverables You Receive
Corporate Taxable Income Bridge Statement
Step-by-step statutory reconciliation converting IFRS accounting net profit into taxable income via statutory add-backs and exempt income deductions.
Qualifying Free Zone Person Diagnostic Memo
Formal technical assessment verifying economic substance, audited financials per MD 84/2025, qualifying income streams, and de minimis calculations.
Annual Corporate Tax Return Filing Pack
Verified tax disclosures, election forms (SBR, Tax Grouping), and official submission on FTA EmaraTax.
Structured Engagement
Our Four-Step Delivery Methodology
A disciplined, phased approach that minimizes friction for your internal team while ensuring complete statutory rigor.
Tax Profile & Exemption Diagnostic
Structured milestone ensuring thorough documentation, strict statutory conformity, and minimal disruption to your daily operations.
Determining resident vs non-resident juridical status, Free Zone qualification, and group structure.
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Authority: Ministry of Finance (MoF) & Federal Tax Authority (FTA)
0% on taxable income up to AED 375,000; 9% on taxable income exceeding AED 375,000. Returns due 9 months from financial year end.
Model your VAT (5%) & Corporate Tax (9%) obligations instantly
Use our verified, free 2026 UAE Tax Tools suite with live late filing penalty calculators and Small Business Relief screening.
Practice Complementarity
Related Practice Services
Statutory & Practice Guidance
Frequently Asked Questions: UAE Corporate Tax Services
Clarity on UAE statutory mandates, filing deadlines, documentation standards, and partner-led engagement scopes.
Have a specific statutory inquiry?
Our registered audit partners and tax directors in Abu Dhabi and Dubai provide confidential preliminary discussions for UAE commercial enterprises.
Under Federal Decree-Law No. 47 of 2022, UAE Corporate Tax applies at 0% on taxable income up to and including AED 375,000, and 9% on taxable income exceeding AED 375,000. Qualifying Free Zone Persons can access 0% on Qualifying Income.
Engage our Taxation Directors for UAE Corporate Tax Services
Our registered auditors and tax directors in Abu Dhabi and Dubai provide partner-led preliminary scoping, transparent deliverables, and customized fee proposals.