Corporate Tax registration, computation and filing, handled end to end
The UAE levies Corporate Tax at 9% on taxable income above AED 375,000, with a 0% rate on the first AED 375,000. Cayfren registers your business with the Federal Tax Authority, computes your taxable income, and prepares and files your return, so the figures are right, the deadline is met, and you pay no more than you owe.
What UAE Corporate Tax means for your business
Corporate Tax applies to most businesses and commercial activities across the Emirates. Knowing your rate, your reliefs and your filing dates early is the difference between a routine annual return and an expensive year-end rush.
The 0% band
Taxable income up to AED 375,000 is taxed at 0%. The band shields smaller businesses and applies before the standard rate begins.
The 9% rate
Taxable income above AED 375,000 is taxed at 9%. The rate applies only to the profit above the threshold, not to your whole income.
Register and file
Nearly all taxable persons must register for Corporate Tax and file an annual return, even where the tax due is nil. Deadlines follow your financial year, per FTA timelines.
How the UAE Corporate Tax rate works
A complete Corporate Tax service
From your first FTA registration through to a filed return, Cayfren covers every part of the Corporate Tax lifecycle. One partner for setup, tax, accounting and audit means your numbers reconcile across everything.
CT registration
We register your entity for Corporate Tax with the FTA, confirm your first tax period and obtain your Corporate Tax registration number.
Taxable income computation
We start from your accounting profit and apply the required adjustments, exempt income, disallowed costs and reliefs, to arrive at accurate taxable income.
Return preparation and filing
We prepare, review and file your Corporate Tax return through the FTA portal, with a clear record of the figures behind every line.
Small Business Relief
Where you qualify by revenue, we assess and apply Small Business Relief so eligible businesses can be treated as having no taxable income for the period.
Free Zone qualifying income
For Free Zone entities we assess whether you meet the conditions of a Qualifying Free Zone Person and which income can benefit from the 0% rate.
Tax grouping and advisory
We advise on forming a tax group for eligible UAE companies under common ownership, and on structuring decisions that carry Corporate Tax consequences.
Getting your rate right, not just your return
The headline rates are simple. The reliefs are where the detail sits, and where a wrong assumption gets expensive. We review your eligibility for each relief before we file, so you neither overpay nor claim a position you cannot support.
- Small Business Relief tested against the FTA revenue condition for the period.
- Free Zone qualifying income tested against the substance and activity requirements for the 0% rate.
- Exempt income and the treatment of dividends and participation interests reviewed.
- Deductibility of interest, entertainment and other expenses checked against the rules.
- Tax grouping evaluated for eligible UAE companies under common ownership.
The essentials for your entity
- 9% standard rate on taxable income above AED 375,000.
- 0% on the first AED 375,000 of taxable income.
- FTA registration and one annual return per financial year.
- Small Business Relief assessed where your revenue qualifies.
- Free Zone qualifying income reviewed against the 0% conditions.
Where transfer pricing applies
- Sales, purchases, loans and services between related parties and connected persons.
- Management fees, interest and cost allocations within a group.
- Dealings with owners, directors and their relatives, within the defined scope.
Related-party transactions, documented properly
If your business transacts with related parties or connected persons, those dealings must follow the arm's length principle. We help you see where the rules apply and what records you need to keep so your pricing positions hold up.
- Identify related-party and connected-person transactions in your accounts.
- Apply the arm's length principle and explain how it affects taxable income.
- Track the disclosure form and documentation thresholds, per FTA timelines.
- Keep practical records so a position can be supported if the FTA asks.
How we run your Corporate Tax
A clear, four-step engagement that turns a regulatory obligation into a predictable annual routine.
Assess and register
We review your entity, activities and financial year, confirm your obligations and complete your FTA Corporate Tax registration.
Compute and plan
We build your taxable income from your accounts, apply eligible reliefs and flag the rate and estimated liability well before any deadline.
Prepare and review
We draft the return, reconcile it to your books and walk you through the figures so you understand and approve every position.
File and retain
We file through the FTA portal and keep the supporting documentation organised, so you are audit-ready and set for the next period.
Obligations kept on track
Corporate Tax is an annual, self-assessed obligation. Missing a registration or filing deadline can trigger penalties even when no tax is due, so timing and accuracy both count.
Return timing
The Corporate Tax return is generally due within nine months of the end of the relevant tax period, per FTA timelines. We map your dates so nothing is left to the last week.
Records to keep
Financial statements and supporting records must be retained for the period required by law, ready to substantiate the figures in your return.
Penalty exposure
Late registration, late filing or an incorrect return can attract administrative penalties. Getting the process right takes that risk off your calendar.
Corporate Tax FAQs
Does my business have to register for Corporate Tax?
Most businesses and taxable persons in the UAE are required to register for Corporate Tax with the Federal Tax Authority and file an annual return, even if their taxable income falls within the 0% band and no tax is payable. We confirm your specific obligation and complete the registration for you.
How exactly do the 0% and 9% rates apply?
Taxable income up to AED 375,000 is taxed at 0%, and income above that threshold is taxed at 9%. The 9% rate applies only to the portion of taxable income that exceeds AED 375,000, not to your total profit.
What is Small Business Relief?
Small Business Relief lets eligible businesses whose revenue stays within the FTA threshold elect to be treated as having no taxable income for that tax period, which simplifies their filing. We assess whether you qualify and apply it correctly where it helps.
My company is in a Free Zone. Do I still pay Corporate Tax?
Free Zone businesses are within the Corporate Tax regime, but a Qualifying Free Zone Person can benefit from a 0% rate on qualifying income if it meets the required conditions on substance, activities and other criteria. We assess your qualifying income and the conditions that apply to your entity.
What about transactions with related parties?
Transactions with related parties and connected persons must follow the arm's length principle, and certain disclosure and documentation requirements can apply. We help you identify these transactions and keep appropriate records so your positions can be supported.
When is my Corporate Tax return due?
The return and any payment are generally due within nine months of the end of the relevant tax period, per FTA timelines. We map your specific dates to your financial year and prepare the return well ahead of the deadline.
Get your Corporate Tax handled with confidence
Talk to Cayfren about registration, reliefs and filing, backed by accounting and audit under one roof.