UAE Corporate Tax Services in Dubai

Overview

UAE Corporate Tax by ASCA Audit and Advisory

The UAE Corporate Tax regime applies a 9% rate on taxable profits above AED 375,000, with a 0% band below that threshold and special rules for free zone entities. Compliance is now a permanent feature of doing business in the UAE — and errors in registration, calculation or filing attract significant FTA penalties.

ASCA Audit and Advisory manages the complete corporate tax lifecycle for mainland and free zone businesses: registration on the EmaraTax portal, taxable income assessment, return preparation and filing, and ongoing advisory on structuring, exemptions and reliefs. Our goal is simple — full compliance at the lowest legitimate tax cost.

Our UAE Corporate Tax Services

Corporate Tax Registration

We prepare and submit your CT registration on EmaraTax, ensuring entity details, activities and financial year settings are correct from day one to avoid downstream filing issues.

Corporate Tax Assessment & Planning

A detailed review of your revenues, expenses, related-party transactions and adjustments to determine taxable income — and to identify reliefs such as small business relief before the filing deadline.

Corporate Tax Return Filing

Preparation and submission of your annual CT return with full supporting computation, reconciled to audited financial statements, filed within nine months of the financial year end.

Qualifying Free Zone Person (QFZP) Assessment

Analysis of whether your free zone entity meets the QFZP conditions — qualifying income, substance, transfer pricing compliance and de minimis limits — to secure the 0% free zone rate.

Tax Grouping

Evaluation and formation of corporate tax groups for eligible UAE entities, allowing consolidated filing and offset of profits and losses within the group.

Deregistration & Reconsideration

Support with CT deregistration on liquidation or cessation, and preparation of reconsideration requests where FTA penalties or decisions should be challenged.

Why Choose ASCA

Chartered Accountant-led computations reconciled to audited accounts
Free zone (QFZP) expertise to protect the 0% rate
Penalty prevention through deadline management
Practical structuring advice, not just filing

How We Work

Impact Assessment

We map your entities, activities and financial years against the CT law and identify obligations and reliefs.

Registration

EmaraTax registration is completed accurately with correct effective dates.

Computation & Filing

Taxable income is computed, adjustments applied and the return filed on time.

Ongoing Advisory

We monitor law changes, Cabinet Decisions and FTA clarifications affecting your position.

Frequently Asked Questions

Who must register for UAE Corporate Tax?

All taxable persons — including mainland companies, free zone entities and certain natural persons conducting business — must register with the FTA, even if their income falls within the 0% band.

What is the corporate tax rate in the UAE?

0% on taxable income up to AED 375,000 and 9% above that. Qualifying Free Zone Persons can benefit from 0% on qualifying income if strict conditions are met.

When is the corporate tax return due?

Within nine months of the end of the relevant financial year. For a December year-end, the return and payment are due by 30 September of the following year.

Can a free zone company keep the 0% rate?

Only if it meets all QFZP conditions — adequate substance, qualifying income, audited financial statements, transfer pricing compliance and the de minimis test. We assess and document each condition.