UAE Corporate Tax
Our briefings on UAE Corporate Tax in the UAE — practical, current guidance from the FW Global team.
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The AED 375,000 threshold: how the 0% Corporate Tax band actually works.
The AED 375,000 figure is a marginal band, not an exemption you win or lose. It is measured against taxable income, not turnover, and it does not remove your duty to register and file. Here is how it works.
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Corporate Tax for freelancers and sole establishments.
Corporate Tax can reach individuals who carry on a business, which has left many freelancers unsure. It turns on the AED 1,000,000 turnover threshold and on what income counts. For many, the answer is that they fall outside it.
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Tax groups under Corporate Tax: when to form one, and what it changes.
A tax group lets a UAE parent and its subsidiaries file as one taxable person, offsetting profits and losses and ignoring internal transactions. It brings efficiency and joint liability. Here is when to group, and what it changes.
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Corporate Tax for a mainland LLC: a first-return walkthrough.
For a mainland LLC, the first Corporate Tax return is about being ready to make it: the right tax period, clean accounts, the elections considered, and related-party dealings priced. Here is what it involves, in order.
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Corporate Tax registration: deadlines, penalties, and the FTA process.
Corporate Tax registration is separate from filing, mandatory even at 0%, and carries a flat AED 10,000 penalty if it is late. Here are the staggered deadlines and how to register through EmaraTax.
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The Corporate Tax return: documents to gather before you file.
The Corporate Tax return is the output of a file you should build through the year. Most filing stress comes from gathering documents late. Here is what you will need, from accounts to elections, assembled before the deadline.
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Taxable income: from accounting profit to the Corporate Tax base, step by step.
Taxable income, not accounting profit, is what the 9% applies to. It is your accounts put through a defined set of adjustments. Here is the path from one to the other, and where accuracy is won.
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Deductible vs non-deductible expenses under UAE Corporate Tax.
Every allowable expense reduces the tax you pay, so the rules on deductions matter. The test is narrower than many assume. Here is what is deductible, what is limited, and what is disallowed outright.
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Foreign tax credits under UAE Corporate Tax.
Income earned abroad can be taxed twice, once overseas and again in the UAE. The foreign tax credit relieves the double charge, but only up to the UAE's own tax on that income. Here is how the credit works, and its cap.
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Qualifying vs excluded income for free zone companies.
For a free zone company, the 0% rate applies to qualifying income, not everything it earns. The line between qualifying and excluded income decides how much profit benefits, and can put the whole status at risk.
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The participation exemption: exempting dividends and gains from shareholdings.
The participation exemption lets income from qualifying shareholdings, dividends and gains, be exempt from Corporate Tax. It is a reason the UAE works as a holding location. Here are the conditions that decide whether a stake qualifies.
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Qualifying Free Zone Person: the conditions for the 0% rate.
Free zone companies are inside Corporate Tax, not outside it. A Qualifying Free Zone Person keeps 0% on qualifying income only by meeting every condition. Miss one and the rate moves to 9%. Here is what it takes.
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The realisation basis and the transitional rules for opening balances.
Two technical corners can move a first Corporate Tax bill: the realisation basis, on when gains are taxed, and the transitional rules, on assets held before the tax began. For asset-heavy businesses, both are worth getting right early.
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Small Business Relief: do you qualify, and should you elect it?
Small Business Relief can take a small company's tax to zero and lighten its filing, but it is an election with a revenue test and a time limit. Here is who qualifies, and when electing is not the right move.
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Tax losses: carry-forward rules and limits.
A tax loss is an asset: it can reduce tax on future profits. But its value depends on carrying it forward and using it under the rules, including the offset limit and the continuity conditions. Here is how to preserve and apply a loss.
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UAE Corporate Tax explained: who pays, what is taxed, and the 9% rate.
UAE Corporate Tax applies to business profits at 9% above AED 375,000, and 0% below. Here is who falls within it, what counts as taxable income, and the handful of rules that decide most companies' position.