Registration is mandatory for all taxable persons falling within scope of Federal Decree-Law No. 47 of 2022, including mainland companies, free zone persons, and certain natural persons conducting business. Registration is completed through the FTA EmaraTax portal, and a Corporate Tax Registration Number is issued on approval. Late registration attracts administrative penalties issued by the Federal Tax Authority. Our corporate tax consultants in Dubai team advises on applicability, timing, and grouping elections at the point of registration.

Under the corporate tax law, the standard rate is nine percent on taxable income exceeding the threshold set by the Ministry of Finance, with a zero percent rate on taxable income below the threshold. Qualifying free zone persons that meet substance and qualifying income conditions may access a zero percent rate on qualifying income. Rates and thresholds should be verified against current FTA and Cabinet Decisions before filing. We provide rate guidance during the impact assessment engagement.

Taxable persons are required to file the corporate tax return within nine months from the end of the relevant financial year. Payment of tax due follows the same deadline. Missed filings attract administrative penalties. Our corporate tax filing services in Dubai include preparation of the computation, application of reliefs and adjustments, submission through EmaraTax, and coordination with your finance function on payment. Position papers are retained on file for future FTA queries and clarifications.

Yes, provided the entity qualifies as a Qualifying Free Zone Person under Cabinet Decision requirements. Conditions include maintaining adequate substance in the free zone, earning qualifying income as defined by the Ministry of Finance, meeting the de minimis threshold, and complying with transfer pricing documentation. Non-qualifying income is taxed at the standard rate. We assess eligibility, maintain elections, and support annual documentation for Dubai free zone traders and holding entities within our corporate income tax services in Dubai.

Tax grouping allows a resident parent and its resident subsidiaries to form a single taxable person for corporate tax purposes, subject to ownership and continuing conditions. Grouping consolidates taxable income and losses within the group, simplifying compliance for structures with multiple Dubai subsidiaries. Elections must be filed with the FTA. Our corporate tax consultant in Dubai team reviews the group structure, models the impact of grouping, and prepares the election filing with supporting documentation.

Yes. The corporate tax law adopts the arm’s length principle for transactions between related parties and connected persons, aligned with OECD Transfer Pricing Guidelines. Taxable persons meeting materiality thresholds must maintain Local File and Master File documentation, and submit a Disclosure Form with the corporate tax return. Documentation must be available on request from the FTA. We prepare benchmarking studies, transfer pricing policies, and documentation packs consistent with Ministry of Finance guidance.

Small business relief allows eligible resident taxable persons with revenue below the threshold set in Ministerial Decision No. 73 of 2023 to elect to be treated as having no taxable income for the relevant tax period. The election is made in the corporate tax return and is subject to anti-abuse rules. Continuing eligibility must be reassessed each period. We advise Dubai based small and mid-sized entities on the election, revenue tracking, and supporting documentation.

Asad Abbas & Co. delivers end to end corporate tax coverage from applicability assessment and registration to annual return filing, transfer pricing documentation, and FTA representation. As FTA Approved Tax Agents and an independent member of Prime Global International, we combine regulatory recognition with cross border reporting alignment. Engagements are led by CPAs, CGMAs, and CMAs with 17+ years of UAE experience. A Dubai corporate tax consultant remains assigned throughout the compliance cycle for continuity across financial years.

Yes. As FTA Approved Tax Agents, Asad Abbas & Co. is authorised to act on behalf of taxable persons before the Federal Tax Authority. Representation covers clarification requests, penalty reconsiderations, voluntary disclosures, and audit response support. Our team drafts submissions, coordinates supporting documentation, and manages correspondence through EmaraTax. This service extends across corporate tax, VAT, and excise matters, providing a single point of accountability for federal tax representations arising during the compliance cycle.

Registration through EmaraTax typically requires trade licence details, memorandum and articles of association, shareholder and Ultimate Beneficial Owner (UBO) information, authorised signatory documentation, and financial year details. Free zone entities should also provide free zone establishment documents and any relevant registration certificates. Our team collects, reviews, and uploads documentation, addressing FTA queries as they arise. Onboarding covers grouping decisions, financial year alignment, and issuance of the Corporate Tax Registration Number.