Corporate Tax Services in the UAE

Businesses and other taxable persons that fall within the scope of UAE Corporate Tax are required to register with the Federal Tax Authority and obtain a Corporate Tax Registration Number.

This includes UAE juridical persons, including companies established in Free Zones, subject to the applicable rules and exemptions.

Certain natural persons may also be required to register where they conduct a business or business activity in the UAE and their total business turnover exceeds AED 1 million in a calendar year.

Salary income, personal investment income and qualifying real-estate investment income are not treated as business income for this purpose.

NHBC can assess your registration position and coordinate the registration process through the FTA’s EmaraTax platform.

Corporate Tax Return Preparation & Filing

Corporate Tax returns are generally required to be filed within nine months from the end of the relevant Tax Period, and any Corporate Tax due must normally be paid within the same timeframe.

For example, a company with a financial year ending on 31 December 2025 is generally required to file its Corporate Tax return and settle the tax payable by 30 September 2026. 

Our Corporate Tax filing process can include:

• Review of the company’s accounting records;
• Reconciliation of accounting profit to taxable income;
• Identification of required tax adjustments;
• Review of deductible and non-deductible expenditure;
• Consideration of related-party transactions;
• Assessment of available reliefs;
• Review of tax losses;
• Preparation of supporting schedules;
• Preparation and submission of the Corporate Tax return; and
• Calculation of the Corporate Tax payable.

Accurate accounting records are therefore essential before the Corporate Tax return is prepared.

Corporate Tax for Free Zone Companies

A common misconception is that all UAE Free Zone companies automatically benefit from a 0% Corporate Tax rate. This is not correct.

Free Zone companies fall within the UAE Corporate Tax regime and are generally required to register and file Corporate Tax returns.

A Qualifying Free Zone Person may benefit from:

• 0% Corporate Tax on Qualifying Income; and
• 9% Corporate Tax on taxable income that is not Qualifying Income.

To benefit from the Free Zone Corporate Tax regime, a company must satisfy the applicable statutory conditions, which include matters such as:

• Maintaining adequate substance in the UAE;
• Deriving Qualifying Income;
• Complying with the relevant transfer pricing requirements;
• Satisfying the applicable de minimis requirements;
• Meeting financial-statement and audit requirements where applicable; and
• Complying with the additional requirements applicable to Qualifying Free Zone Persons.

The tax treatment of Free Zone income can be complex and depends on the type of activity, counterparty, location of the business and nature of the income.

NHBC can review your activities and assess whether your company may qualify for the Free Zone Corporate Tax regime.

Small Business

Small Business Relief can provide simplified Corporate Tax treatment for certain eligible UAE businesses.

Following the August 2026 extension announced by the UAE Ministry of Finance, eligible Resident Persons may claim Small Business Relief for relevant Tax Periods ending on or before 31 December 2029, subject to the applicable conditions. The principal revenue threshold remains AED 3 million.

To qualify, revenue must not exceed AED 3 million in the relevant Tax Period or any previous Tax Period within the applicable relief period.

Where the relief is validly elected, the eligible person is treated as having no taxable income for that Tax Period and benefits from simplified compliance requirements.

However, Small Business Relief is not available to Qualifying Free Zone Persons or certain members of large multinational groups.

Importantly, qualifying for Small Business Relief does not generally remove the requirement to file a Corporate Tax return. Eligible businesses must make the election as part of their Corporate Tax filing.

NHBC can assess whether Small Business Relief is available and whether electing for it is appropriate for your business.

Related Parties & Transfer Pricing

UAE Corporate Tax legislation includes transfer pricing requirements for transactions between related parties and connected persons.

Businesses should therefore ensure that transactions with shareholders, group companies, directors and other related parties are identified and appropriately documented.

Examples can include:

• Management fees;
• Intercompany services;
• Shareholder loans;
• Financing arrangements;
• Cost recharges;
• Asset transfers;
• Related-party sales and purchases; and
• Transactions between UAE and overseas group companies.

Even where detailed transfer pricing documentation is not required, the arm’s length principle can still apply.

NHBC can assist in identifying related-party transactions and coordinating the required analysis. Where specialist transfer pricing reports or international tax advice are required, we work alongside appropriately qualified specialists.

Corporate Tax Reviews & Health Checks

A Corporate Tax review can help identify issues before the company’s return is filed or before they become the subject of an FTA enquiry.

Our Corporate Tax health checks may consider:

• Registration status;
• Tax-period and filing deadlines;
• Accounting records;
• Deductible expenses;
• Related-party transactions;
• Shareholder and director accounts;
• Tax-loss positions;
• Free Zone status;
• Eligibility for Small Business Relief;
• Previous Corporate Tax filings; and
• Supporting documentation.

Where issues are identified, we can advise on the appropriate corrective steps.

Corporate Tax for International & Group Companies

Businesses operating across multiple jurisdictions may face additional Corporate Tax considerations. These can include:

• Transactions between UAE and overseas companies;
• Transfer pricing;
• Permanent establishments;
• Management and control;
• Tax grouping;
• Foreign tax credits;
• Restructuring transactions; and
• Interaction with overseas tax regimes.

For very large multinational groups, the UAE has also introduced a Domestic Minimum Top-up Tax as part of the OECD Pillar Two framework.

Integrated Accounting & Corporate Tax Support

Corporate Tax compliance depends heavily on the quality of the underlying accounting records.

Because NHBC also provides Accounting, Bookkeeping and Financial Reporting Services, we can review the company’s Corporate Tax position using the same underlying financial information maintained throughout the year.

This helps reduce inconsistencies between:

• Accounting records;
• Financial statements;
• Corporate Tax calculations;
• Related-party balances; and
• Information submitted to the FTA.

Clients can engage NHBC solely for their Corporate Tax requirements or combine these services with their wider accounting and financial support.

Why Businesses Choose NHBC for Corporate Tax

Practical Corporate Tax Support
We explain the rules in clear commercial terms and help clients understand how Corporate Tax affects their actual business.

Free Zone Expertise
We regularly work with Free Zone companies and understand that the 0% Corporate Tax regime requires careful assessment rather than assumption.

Integrated Accounting & Tax Services
Our Corporate Tax team works alongside our accounting and bookkeeping professionals so that tax calculations are based on properly maintained financial records.

Support for International Businesses
We understand the additional issues that arise when a UAE company forms part of a wider international corporate structure.

Proactive Compliance
We help clients identify tax issues and filing requirements before deadlines arise.