Tax Agency Number (TAN) 30004113
Corporate Tax Consultants Dubai — UAE Corporate Tax Registration, Filing & Advisory
What is UAE Corporate Tax and who needs a corporate tax consultant in Dubai?
UAE Corporate Tax at 9% applies to taxable income exceeding AED 375,000 for financial years starting on or after 1 June 2023. All UAE businesses — mainland companies, most free zone entities, and foreign branches — must register for Corporate Tax with the Federal Tax Authority (FTA), file annual CT returns, and maintain CT-compliant accounting records. A registered FTA Tax Agent handles CT registration, tax accounting adjustments, deferred tax, annual CT return filing, and FTA correspondence — helping businesses remain compliant and avoid penalties starting from AED 10,000 for late filing.
Written by the Saif Chartered Accountants team · Reviewed by T. K. Chandy, Chartered Accountant · Last updated: 18 June 2026
UAE Corporate Tax Consultants — FTA-Registered Tax Agent Dubai
End-to-End UAE Corporate Tax Compliance Since 1994
UAE Corporate Tax at 9% on taxable income above AED 375,000 applies under Federal Decree-Law No. 47 of 2022 to virtually all UAE businesses — mainland LLCs, free zone companies, branches of foreign companies, and sole establishments. With CT returns now due, businesses need consultants who understand the full regulatory framework.
Saif Chartered Accountants is an FTA-registered Tax Agent (TAN 30004113) — officially authorised to represent businesses before the Federal Tax Authority for Corporate Tax matters. Established in Dubai in 1994, we provide complete CT compliance: registration, impact assessment, IFRS financial statements, return filing, QFZP advisory, transfer pricing documentation, and FTA audit defence.
- FTA-registered Tax Agent TAN 30004113 — authorised to file and represent before the FTA
- CT registration, impact assessment, return filing and payment management
- QFZP eligibility assessment for free zone companies
- Transfer pricing documentation — Master File, Local File, CbC reporting
- Tax Group formation, restructuring advisory, and FTA audit defence
Our UAE Corporate Tax Services
Comprehensive UAE Corporate Tax compliance — from initial registration through annual filing, QFZP advisory, transfer pricing, and FTA audit representation.
Corporate Tax Registration
We register your business with the FTA on the EmaraTax portal for UAE Corporate Tax, obtain your CT Tax Registration Number, confirm your applicable tax period, and advise on financial year alignment — all before your deadline to avoid the AED 10,000 late registration penalty. We cover all UAE emirates and free zones.
Learn More →CT Impact Assessment
A detailed analysis of how UAE Corporate Tax affects your specific business — including income classification (taxable vs exempt), expense deductibility, intercompany charges, related-party transactions, QFZP eligibility for free zone entities, and your effective tax rate. Essential before your first CT return filing.
Learn More →CT Return Filing & Compliance
Annual Corporate Tax return preparation and EmaraTax filing within 9 months of your financial year-end. We make all required adjustments from accounting profit to taxable income, apply available reliefs and exemptions, reconcile with your IFRS financial statements, and file with full supporting documentation.
Learn More →QFZP Assessment & Advisory
Qualifying Free Zone Person eligibility assessment under Ministerial Decision No. 229 of 2025. We evaluate your qualifying activities, non-qualifying revenue against the de minimis threshold, economic substance requirements, and documentation — preserving your 0% Corporate Tax rate on qualifying income where eligible.
Learn More →Transfer Pricing Services
UAE Transfer Pricing documentation aligned with OECD BEPS guidelines and Federal Decree-Law No. 47 — Master File, Local File, and Country-by-Country Report. We design TP policies, benchmark intercompany transactions, and prepare documentation to withstand FTA scrutiny on related-party pricing.
Learn More →Tax Group & Restructuring Advisory
UAE Tax Group formation advisory for commonly-owned corporate groups — enabling consolidated CT filing and loss offset between members. We also advise on pre-CT restructuring, intra-group transfer relief, holding company structuring, and optimising your group's effective Corporate Tax rate within the FTA framework.
Speak to Expert →How Saif CA Manages UAE Corporate Tax for Your Business
A structured 6-step process from initial CT registration through ongoing FTA compliance and audit defence.
Corporate Tax Registration
We register your business with the FTA on EmaraTax, confirm your tax period and applicable accounting standards, and obtain your CT TRN — ensuring registration before your FTA deadline to avoid the AED 10,000 late registration penalty.
CT Impact Assessment
We analyse your income streams, expenses, related-party transactions, and free zone status to determine your CT position — identifying QFZP eligibility, allowable deductions, and planning opportunities before your first return.
Financial Statement Preparation
We prepare or review IFRS-compliant financial statements for your tax period, ensuring revenues, expenses, depreciation, provisions, and intercompany charges are correctly recorded and fully documented for FTA scrutiny.
CT Return Preparation & Filing
We prepare your Corporate Tax return — adjusting from accounting profit to taxable income, applying reliefs and exemptions, reconciling with your financial statements, obtaining your approval, and filing on EmaraTax within 9 months of your financial year-end.
Transfer Pricing Documentation
For businesses with related-party transactions, we prepare Master File, Local File, and Country-by-Country Report where required — ensuring all intercompany transactions are arm's length priced and fully documented before the FTA requests them.
Ongoing Compliance & FTA Audit Defence
We monitor FTA regulatory updates, conduct annual CT health checks, manage voluntary disclosures, and provide full FTA audit representation as your registered Tax Agent (TAN 30004113) — keeping your business permanently compliant.
Which UAE Businesses Need Corporate Tax Services?
UAE Corporate Tax applies to almost all businesses — professional CT guidance is essential to avoid penalties, optimise your tax position, and ensure FTA compliance.
CT Applies To:
- UAE mainland LLCs and sole establishments — standard 0%/9% CT rates apply
- Free zone companies — must register and file; may qualify for 0% QFZP rate
- Branches of foreign companies in UAE — subject to CT on UAE-source income
- Holding companies and investment vehicles — dividend and capital gain treatment
- Multinational groups with UAE entities — TP documentation and CbC reporting
- Real estate investors conducting business through a UAE entity
Industries We Serve for CT Compliance:
- Trading, import/export, and distribution companies
- Construction, contracting, and real estate developers
- DMCC, JAFZA, DAFZA, DIFC, and other free zone companies
- Professional services — consulting, legal, engineering, IT
- Manufacturing and light industry
- Healthcare, education, and hospitality groups
- Holding companies and family business groups
- Subsidiaries and branches of international companies
- SMEs and startups registering for CT for the first time
- E-commerce and technology businesses
Key UAE Corporate Tax Facts Every Business Must Know
9% — Standard CT Rate
UAE Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% on taxable income above that threshold. The 9% rate is among the lowest in the world for a corporate tax regime. QFZPs retain a 0% rate on qualifying income. Large MNEs may be subject to a 15% Domestic Minimum Top-up Tax under Pillar Two.
9 Months — Return Filing Deadline
The Corporate Tax return must be filed and CT paid within 9 months of the end of the financial year. For a December year-end, the deadline is 30 September of the following year. Late filing penalties are AED 500/month for the first 12 months, rising to AED 1,000/month thereafter. Late payment attracts 14% per annum.
AED 10,000 — Late Registration Penalty
Failure to register for Corporate Tax by your FTA-assigned deadline results in an administrative penalty of AED 10,000. All UAE businesses — including free zone companies — must register regardless of profitability. Saif CA registers businesses across all UAE emirates and free zones on the EmaraTax portal.
QFZP — 0% Rate for Free Zone Cos
Qualifying Free Zone Persons retain a 0% CT rate on qualifying income under Ministerial Decision No. 229 of 2025. QFZP status requires: adequate substance in the free zone, qualifying activities only, de minimis non-qualifying revenue (5% or AED 5M, whichever is lower), and IFRS-compliant financial statements. Saif CA assesses and documents QFZP eligibility.
AED 40M — TP Documentation Trigger
Businesses with related-party transactions exceeding AED 40 million per year, or those required to file a Disclosure Form, must prepare and maintain Transfer Pricing documentation. Master File and Local File must be prepared by the CT return filing deadline. Country-by-Country Reporting applies to MNE groups with consolidated revenues above AED 3.15 billion.
TAN 30004113 — Our FTA Registration
Saif Chartered Accountants holds FTA Tax Agent registration TAN 30004113 — authorising us to officially represent businesses before the Federal Tax Authority for Corporate Tax, VAT, and Excise Tax. As your registered Tax Agent, we can file disclosures, respond to FTA audits, and manage assessments on your behalf.
Frequently Asked Questions — UAE Corporate Tax
UAE Corporate Tax applies at 0% on taxable income up to AED 375,000, and 9% on taxable income above that threshold. Qualifying Free Zone Persons (QFZPs) may benefit from a 0% rate on qualifying income, subject to meeting the QFZP conditions under Ministerial Decision No. 229 of 2025. Multinational groups subject to Pillar Two rules may also face a 15% Domestic Minimum Top-up Tax if the effective tax rate in UAE falls below 15%.
All UAE businesses must register for Corporate Tax — the FTA issues registration deadlines based on your trade licence issue month. Failure to register on time results in an administrative penalty of AED 10,000. Registration is required regardless of profitability, size, or free zone status. Saif CA registers businesses across all UAE emirates, free zones, and branches of foreign companies on the EmaraTax portal.
The UAE Corporate Tax return must be filed within 9 months of the end of the tax period (financial year). For a business with a December financial year-end, the CT return is due by 30 September of the following year. CT payment is also due within 9 months of the financial year-end. Late filing penalties are AED 500/month for the first 12 months and AED 1,000/month thereafter. Late payment attracts 14% per annum on unpaid CT.
A QFZP is a free zone entity that meets specific conditions to benefit from a 0% CT rate on qualifying income. Conditions include: being incorporated in a UAE free zone, maintaining adequate economic substance in the free zone, deriving income exclusively from qualifying activities (Cabinet Decision No. 100 of 2023), keeping non-qualifying revenue within the de minimis threshold (5% or AED 5 million, whichever is lower), and preparing IFRS-compliant audited financial statements. Saif CA assesses QFZP eligibility and prepares all supporting documentation.
Free zone companies are not automatically exempt. All free zone companies must register for CT and file annual returns. However, if they qualify as a Qualifying Free Zone Person, their qualifying income is taxed at 0%. Income exceeding the de minimis non-qualifying revenue threshold, or income from non-qualifying activities (such as mainland transactions without a permanent establishment), is taxed at 9%. Free zone companies that do not meet QFZP conditions pay CT at standard 0%/9% rates.
UAE Transfer Pricing rules require that transactions between related parties and connected persons are conducted at arm's length — prices must reflect what independent parties would agree to in comparable circumstances. Businesses with related-party transactions exceeding AED 40 million per year may need to prepare Transfer Pricing documentation. Saif CA prepares Master Files, Local Files, and Country-by-Country Reports, and designs TP policies aligned with OECD BEPS guidelines and UAE CT law.
A UAE Tax Group allows two or more UAE-resident companies that are at least 95% commonly owned to be treated as a single taxable entity. The parent files one consolidated CT return, and losses of one member can offset profits of another. All group members must have the same financial year, apply the same accounting standards, and none can be an exempt person or QFZP. Saif CA advises on Tax Group eligibility, FTA application, and ongoing group compliance.
Small businesses with taxable income below AED 375,000 pay 0% CT — but must still register, file annual returns, and maintain compliant records. Small Business Relief is available for businesses with revenues up to AED 3 million per tax period (for periods ending on or before 31 December 2026), treating taxable income as zero. Even small businesses should ensure their accounting records, expense claims, and intercompany transactions are CT-compliant to avoid future FTA queries.
Expenses are deductible if incurred wholly and exclusively for business purposes. Key deductible items include: salaries and employee costs, rent, depreciation (per UAE CT rules), interest (subject to 30% EBITDA cap for general interest deduction limitation), professional fees, and marketing costs. Non-deductible items include: fines and penalties, personal expenses, 50% of entertainment and hospitality, payments to related parties not at arm's length, and bribes. Saif CA reviews your expense categorisation to maximise legitimate deductions.
Yes. As an FTA-registered Tax Agent (TAN 30004113), Saif CA is authorised to officially represent businesses before the Federal Tax Authority for Corporate Tax, VAT, and Excise Tax matters. This includes filing CT returns and disclosures on your behalf, responding to FTA queries and audit notifications, attending FTA meetings, challenging incorrect assessments, and managing objections and reconsiderations. FTA representation by a registered Tax Agent significantly improves outcomes during CT audits.
Why Businesses Choose Saif as Their UAE Corporate Tax Consultant
When the FTA assesses your Corporate Tax return, the credibility and experience of your tax consultant matters. Here is what makes Saif Chartered Accountants different from other UAE CT consultants.
FTA-Approved Tax Agent — TAN 30004113
Saif Chartered Accountants is officially registered with the UAE Federal Tax Authority as a Tax Agent (TAN 30004113) — meaning we can represent your business directly before the FTA, file Corporate Tax disclosures on your behalf, respond to assessments, and attend FTA meetings as your authorised representative. Very few mid-tier firms in Dubai hold this designation. It is the highest level of FTA-recognised professional standing for a UAE tax consultant.
30+ Years of UAE Practice — Established 1994
Saif Chartered Accountants has served UAE businesses for over three decades — through the introduction of VAT in 2018, Economic Substance Regulations, Country-by-Country Reporting, and now UAE Corporate Tax. We have navigated every major UAE tax regulatory change firsthand. This depth of institutional knowledge means our CT advice is grounded in practical UAE regulatory experience, not just theoretical knowledge of the law.
DMCC Approved Auditor — Account #148497
Saif CA is officially listed on the DMCC approved auditors register (Account #148497) — the most rigorous free zone auditor approval process in the UAE. This same regulatory credibility extends to our Corporate Tax practice for DMCC and other free zone clients seeking integrated audit, VAT, and CT compliance under a single engagement. DMCC companies can rely on Saif CA for both their mandatory DMCC audit and their Corporate Tax filings.
Dubai Municipality ICV-Appointed Auditor
Saif CA is officially appointed by Dubai Municipality as an In-Country Value (ICV) certification auditor — a credential held by very few mid-tier accounting firms in Dubai. ICV certification requires government-level trust in our audit and certification processes. This reflects a level of regulatory confidence in our work that goes well beyond standard audit licensing — and that same rigour applies to every Corporate Tax return and advisory engagement we undertake.
SGA World International Affiliation
Saif Chartered Accountants is a member of SGA World — an international network of independent audit, accounting, and advisory firms with presence across multiple countries. This affiliation gives our UAE clients access to coordinated cross-border Corporate Tax advice, transfer pricing benchmarking using international databases, and tax structuring guidance for multinational groups with UAE entities — capabilities typically only available from the Big Four at significantly higher fees.
4.9★ Rating — 78+ Verified Client Reviews
Our Google Business Profile carries a 4.9-star rating from over 78 verified client reviews — reflecting three decades of consistent client satisfaction across audit, VAT, and Corporate Tax engagements in Dubai and the UAE. Unlike self-published testimonials, Google reviews are independently verified and cannot be edited or removed by the business. This track record of client satisfaction is the most reliable independent indicator of our service quality and client commitment.
UAE Corporate Tax — Rates, Deadlines & Key Rules
A practical reference guide to UAE Corporate Tax rates, filing deadlines, penalties, and key compliance rules every UAE business must understand.
CT Rates & Thresholds
- 0% — on taxable income up to AED 375,000 per tax period
- 9% — on taxable income above AED 375,000 per tax period
- 0% — on qualifying income of a Qualifying Free Zone Person (QFZP)
- 9% — on non-qualifying income of a QFZP exceeding the de minimis threshold
- 15% — Domestic Minimum Top-up Tax for large MNEs under Pillar Two (applies where effective tax rate falls below 15%)
- AED 3M revenue — Small Business Relief threshold (for periods ending on or before 31 December 2026)
Key Filing Deadlines
- CT Registration — deadline set by FTA based on trade licence issue month; AED 10,000 penalty for late registration
- CT Return Filing — within 9 months of financial year-end (e.g., 30 Sep for Dec year-end)
- CT Payment — within 9 months of financial year-end, same as return deadline
- TP Disclosure Form — filed with CT return for related-party transactions
- Master File & Local File — prepared by CT return filing deadline; submitted within 30 days of FTA request
- CbC Report — 12 months after end of reporting fiscal year (for qualifying MNE groups)
Key CT Penalties to Know
- AED 10,000 — failure to register for Corporate Tax on time
- AED 500/month — late CT return filing (first 12 months); AED 1,000/month thereafter
- 14% per annum — late CT payment penalty on unpaid tax
- AED 20,000 — failure to maintain adequate accounting records
- AED 50,000–500,000 — failure to submit TP documentation when requested
- AED 10,000–50,000 — providing incorrect information to the FTA
CT Exemptions & Reliefs Available
- Government entities and government-controlled entities (automatically exempt)
- Qualifying Public Benefit Entities (on FTA-approved list)
- Qualifying Investment Funds meeting FTA conditions
- UAE-resident natural persons — below AED 1M business revenue threshold
- Participation Exemption — dividends and capital gains from qualifying shareholdings
- Foreign Permanent Establishment Exemption — for foreign branch income already taxed abroad
- Small Business Relief — revenues below AED 3M (periods to Dec 2026)
Need Corporate Tax Consultants in Dubai?
Contact Saif Chartered Accountants — FTA-registered Tax Agent TAN 30004113. CT registration, return filing, QFZP advisory, transfer pricing and FTA audit defence. Established 1994 | DMCC Approved | 4.9★ 78+ Reviews.
Related Tax & Compliance Services
UAE Regulatory References
Our services are governed by and aligned with UAE legislation and international professional standards.
- Federal Tax Authority (FTA) — Official UAE portal for Corporate Tax registration, return filing, and FTA compliance guidance.
- UAE Corporate Tax — u.ae — Government of UAE guidance on Corporate Tax legislation, rates, and obligations.
- IFRS Foundation — IFRS standards mandated for UAE company financial statements required for CT filings.
- OECD — Transfer Pricing Guidelines — International guidelines adopted by the UAE for related-party transaction pricing under CT law.
What Our Clients Say
Trusted by 500+ businesses for UAE Corporate Tax compliance since 1994.
“Service: Corporate Tax Registration and Annual Financial Audit. We had a positive experience with their services.”
Abdul Salam MohamedUAE
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“Qualifying Free Zone Person assessment we done it with Saif Chartered Accountants. Proper response and in time.”
Goltens MarineUAE
Trustpilot Review
“Their auditing services are precise, and their tax consultancy has saved us a significant amount. Professional, efficient, and always on top of changes in regulations.”
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