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UAE Corporate Tax (9%) Advisory & QFZP Compliance · Dubai

Accounting & Tax Advisory Practice

UAE Corporate Tax (9%) & QFZP Statutory Compliance

Federal Decree-Law No. 47 of 2022 advisory, Qualifying Free Zone Person (0%) certification, Transfer Pricing documentation, and FTA audit defense.

Strategic corporate tax advisory for UAE mainland and free zone enterprises, ensuring full compliance with FTA regulations, Transfer Pricing Master/Local files, and 0% QFZP tax optimization.

0%
Qualifying Free Zone Rate
For Qualifying Income on adequate economic substance
9%
Mainland Statutory Rate
Applicable to net taxable profits exceeding AED 375,000
375k
Small Business Relief
Revenue ceiling of AED 3,000,000 for full relief claim
9 Mo.
Filing Deadline Window
Statutory return submission following financial year-end

Statutory Corporate Tax Architecture in the UAE

The UAE Corporate Tax regime, enacted under Federal Decree-Law No. 47 of 2022, establishes an international standard of business taxation aligned with OECD Pillar Two principles. Every taxable person, including mainland commercial entities, free zone licensees, and foreign corporate branches, is mandated to maintain audited statutory accounting records and file annual corporate tax returns through the Federal Tax Authority (FTA) EmaraTax portal.

Mainland Commercial
Standard UAE Tax Regime
9% Statutory
  • 0% tax rate on taxable income up to AED 375,000
  • 9% standard rate on net taxable profits above threshold
  • Small Business Relief available for revenue under AED 3M
  • Deductible expenses aligned with IFRS accounting rules
  • Unrelieved tax losses carried forward up to 75% taxable income
Free Zone Benefit
Qualifying Free Zone Person (QFZP)
0% Preferential
  • 0% corporate tax on all Qualifying Income streams
  • Mandatory maintenance of adequate economic substance in UAE
  • Strict adherence to De Minimis non-qualifying revenue cap (5% or AED 5M)
  • Full compliance with OECD Arm's Length Transfer Pricing rules
  • Requirement for annual statutory audited financial statements

Transfer Pricing & Cross-Border Compliance

Under Article 55 of the Corporate Tax Law, transactions between Related Parties and Connected Persons must strictly satisfy the Arm's Length Principle. Enterprises exceeding the statutory revenue threshold must maintain synchronized Transfer Pricing Master Files and Local Files.

01
Economic Analysis

Functional, asset, and risk (FAR) profiling across all intercompany billing flows.

02
Benchmarking

Arm's length margin validation using recognized commercial databases and comparable metrics.

03
Dossier Preparation

Drafting OECD-compliant Transfer Pricing Local File and organizational Master File.

04
FTA Return Filing

Statutory submission of annual return alongside related party disclosure schedules.

Corporate Tax Advisory Engagement Deliverables
EmaraTax Registration & TRN Issuance
Free Zone QFZP Qualification Audit
IFRS Tax Base Adjustments & Provisions
Small Business Relief Assessment
Transfer Pricing Policy & Benchmark Study
Annual Corporate Tax Return Submission
Direct Practice Engagement

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