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Corporate Tax Services in Dubai
Your complete corporate tax solution in the UAE — registration, return filing, compliance, and ongoing support.
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Led by UK CA with Big 4 Experience
Managing Partner-Led Corporate Tax Services
Get Corporate Tax support from experienced UAE tax professionals, with careful review and FTA-focused guidance.
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Every tax return is reviewed by the Managing Partner
Corporate Tax Compliance. Done Right.
Our Suite of Corporate Tax Services in Dubai
Corporate Tax Consultancy
Expert guidance on UAE corporate tax laws, compliance requirements, structuring, and practical tax planning for businesses.
Corporate Tax Registration
End-to-end corporate tax registration with the FTA, including documentation review, application submission, and timely TRN issuance.
Corporate Tax Return Filing
Accurate preparation and filing of corporate tax returns, ensuring correct tax calculations and compliance with FTA deadlines.
Corporate Tax Deregistration
Professional assistance with corporate tax deregistration for ceased or restructured businesses, including FTA submissions and confirmations.
CT Readiness Review
Comprehensive review of financials and processes to assess corporate tax impact, risks, and compliance gaps before filing.
CT Transfer Pricing
Advisory and documentation support for corporate tax transfer pricing, ensuring related-party transactions meet UAE regulatory requirements.
Expertise You Trust.
Need Corporate Tax Services in Dubai?
Contact Beaufort Associates, Dubai’s trusted advisors for tax compliance.
Why Choose Our UAE Corporate Tax Services?
Here are the key benefits of working with Beaufort Associates.
- 3-Step Review for Returns & Registrations
- Fully FTA-compliant processes
- Direct Communication with Seniors
- Managing Partner Oversight
Corporate Tax Made Simple
3-Step Process for Corporate Tax Services
Step1
Free Review & CT Assessment
We assess your business structure, activities, and financials to identify your corporate tax obligations and requirements.
Step 2
Complete Support & Execution
We handle corporate tax registration, return preparation, filing, and compliance — accurately and on time.
Step 3
Ongoing Compliance & Guidance
With our corporate tax services, stay compliant with deadlines, updates, and expert guidance throughout the year, without compliance stress.
We are a Zoho & Odoo Accounting Partner
We integrate advanced tools like Zoho & Odoo to deliver accurate, efficient, and transparent accounting.
Whar Our Clients Say
Testimonials
Highly dedicated staff, consistently delivering quality work.
Naho Yamaoka
Office Manager, NTT
Quick responses and timely follow ups.
Tamraz Mammadov
Manager, Vista International
Outstanding professionalism and knowledge of the subject.
Amit Falnikar
Finance Manager, TransMak
Highly recommended! The staff is incredibly talented!
Ismail Akil Abbasi
Chaiman, Abbasi Group
Benefits of Outsourcing Corporate Tax Services in Dubai
How Beaufort Can Help You with Corporate Tax Services?
By outsourcing Corporate Tax support to Beaufort Associates, your business can receive practical guidance without maintaining an in-house tax team.
Our services may include:
• reviewing business activities, financial records and tax obligations;
• identifying available reliefs, deductions and elections where applicable;
• assisting with Corporate Tax return preparation and filing;
• helping track filing and payment deadlines;
• supporting responses to routine FTA queries or audits; and
• providing ongoing advice on UAE Corporate Tax matters.
This support helps reduce avoidable errors, missed deadlines and compliance gaps, subject to the accuracy and completeness of the information provided.
Corporate Tax Areas We Specialize
Our tax consultants in the UAE are well-versed in the UAE federal decree law on corporate tax and can assist you with the following:
- General Provisions
- Imposition of Corporate Tax (CT) and CT Rates
- Exempt Persons and Businesses
- Taxable Person and Corporate Tax Base
- Free Zone Person
- Calculating Taxable Income
- Exempt Income
- Corporate Tax Reliefs
- Deductions and Expenditure
- Transactions with Related Parties and Connected Persons
- Tax Loss Provisions
- Tax Group Provisions and Formation
- Calculation of Corporate Tax Payable
- Payment and Refund of Corporate Tax
- Transfer Pricing Documentation
- Anti-Abuse Rules
- Corporate Tax Registration and Deregistration
- Filing Corporate Tax Returns and Clarifications
- Violations and Penalties
- Transitional Rules
- Closing Provisions
Understanding Corporate Tax in the UAE
What is Corporate Tax?
Corporate Tax is a direct tax imposed on Taxable Income under the UAE Corporate Tax Law. It generally applies to companies and other Taxable Persons, and to natural persons carrying on business or business activities where the relevant conditions are met. In simple terms, Corporate Tax is based on taxable income, not simply on revenue.
In simple terms, corporate tax is paid on the profit your business makes, not on your revenue.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 2
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 3
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 11
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 20
- Cabinet Decision No. (49) of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax, Article 2
Who Does Corporate Tax Apply To?
Corporate Tax may apply to UAE mainland companies, free zone companies, certain natural persons carrying on business activities, and certain non-resident persons with a UAE permanent establishment, UAE-sourced income or UAE nexus.
Registration and filing obligations depend on the person’s legal form, activities, tax status and FTA rules.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 11
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 12
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 18
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 51
- Cabinet Decision No. (49) of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax, Article 2
Corporate Tax Rates in the UAE
For most Taxable Persons subject to the standard Corporate Tax rates:
• 0% Corporate Tax applies on Taxable Income up to AED 375,000
• 9% Corporate Tax applies on Taxable Income exceeding AED 375,000
Example:
If a business has Taxable Income of AED 500,000 for the year:
• The first AED 375,000 is taxed at 0% → AED 0 tax
• The remaining AED 125,000 is taxed at 9% → AED 11,250 tax
Total Corporate Tax payable: AED 11,250
Special rules may apply to Qualifying Free Zone Persons and other specific cases.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 3
- Cabinet Decision No. (116) of 2022 on Determining the Amount of Annual Income Subject to Corporate Tax, Article 2
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 18
Is Corporate Tax Payable Every Year?
Corporate Tax may not be payable every year. However, Taxable Persons are generally required to maintain records and file Corporate Tax returns for the relevant Tax Period, even where no tax is payable.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 20
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 53
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 56
Exempted Entities from UAE Corporate Income Tax
Certain persons may be exempt from Corporate Tax, subject to the conditions in the Corporate Tax Law. These may include Government Entities, Government Controlled Entities, Qualifying Public Benefit Entities and Qualifying Investment Funds, among others.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 4
Resident Entities as per UAE Corporate Tax Law
A Resident Person generally includes a UAE-incorporated or UAE-recognised juridical person, including a Free Zone Person, and a foreign juridical person that is effectively managed and controlled in the UAE. A Non-Resident Person may be subject to UAE Corporate Tax where it has a UAE permanent establishment, derives State-sourced income, or has a UAE nexus under the applicable rules.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 11
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 12
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 13
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 14
- Cabinet Decision No. (35) of 2025 on the Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Articles 2 and 4
Exempted Income Under UAE Corporate Tax
Certain income may be exempt from Corporate Tax, subject to the conditions in the Corporate Tax Law. Examples include dividends and profit distributions from Resident Juridical Persons, certain income from qualifying foreign participations, qualifying foreign permanent establishment income, and certain income from international transportation by non-residents.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 22
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 23
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 24
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 25
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 4
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Frequently Asked Questions
UAE businesses and entities should assess whether they are subject to Corporate Tax and what obligations apply. Registration, filing and record-keeping requirements depend on the person’s legal form, activities, tax status and applicable FTA rules.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Articles 11 and 12
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 51
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 53
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 56
- Cabinet Decision No. (49) of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax, Article 2
Businesses commonly need support with Corporate Tax registration, return filing, accounting alignment, taxable income review, and maintaining records that support their tax position. Proper support can help reduce the risk of last-minute corrections, missed deadlines and penalties.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 20
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 51
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 53
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 56
- Cabinet Decision No. (75) of 2023 on Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Annex Table
Incorrect or delayed Corporate Tax compliance may lead to administrative penalties, FTA follow-up queries, and additional corrective work. In practice, issues can arise from incomplete records, missed deadlines or misunderstanding the applicable rules.
Legal Reference
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 53
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 56
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 60
- Cabinet Decision No. (75) of 2023 on Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Annex Table
This page sets out our understanding of UAE corporate tax based on the legislation and guidance in force at the date of last review. The position may change, and the application to a particular set of facts may require further analysis. Nothing on this page constitutes professional, legal or tax advice. Beaufort Associates accepts no liability for action taken or not taken in reliance on this page. Please contact us for advice tailored to your circumstances.
Sources
Primary sources referenced on this page:
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
- Federal Decree-Law No. (28) of 2022 on Tax Procedures
- Cabinet Decision No. (116) of 2022 on Determining the Amount of Annual Income Subject to Corporate Tax
- Cabinet Decision No. (75) of 2023 on Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
- Cabinet Decision No. (49) of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
- Cabinet Decision No. (35) of 2025 on the Determination of a Non-Resident Person's Nexus in the State for the Purposes of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
- Ministerial Decision No. (73) of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
- Ministerial Decision No. (114) of 2023 on Accounting Standards and Methods for the Purposes of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
- Ministerial Decision No. (134) of 2023 on the General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
- Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, November 2024
- Federal Tax Authority Corporate Tax Registration service page
- Federal Tax Authority Corporate Tax Deregistration service page
- Federal Tax Authority Transfer Pricing Guide CTGTP1
- Federal Tax Authority Small Business Relief Guide, August 2023
- Federal Tax Authority Accounting Standards and Interaction with Corporate Tax Guide, November 2023
We have referenced the legislation in force as at the last review date. The UAE tax framework is evolving; later changes may affect the position. Speak with us for advice on your specific circumstances.
