The leading corporate tax consultants in Abu Dhabi, UAE can help companies on the mainland or in the Freezone determine whether they are subject to tax. Apart from that, they can help businesses to prepare the necessary financial records and documents, understand how free zone companies are taxed, comprehend the tax rates, and understand how to treat related party and connected person transactions, withholding tax, and allowable expenses.
Understanding the corporate tax regulations in the UAE will help organisations ensure compliance and avoid any fines and penalties. Compliance with UAE corporate tax laws will also assist businesses to avoid hefty fines and preserve their credibility, shareholders' confidence, and openness.
Companies that comply with UAE corporate taxes not only help you prevent penalties but are also more likely to maintain their reputation, trust, and transparency among their other shareholders and investors.
Who is Subject to Corporate Tax in Abu Dhabi?
The following entities are subject to the UAE Corporate Tax law:
If a company is unsure about Corporate Tax Exemptions, it can consult with corporate tax advisors in Abu Dhabi, UAE. The following individuals are exempt from company taxation in the UAE:
UAE Federal Government, the Governments of the Emirates, and their wholly owned entities performing sovereign or mandated activities.
Public benefit organizations and charities recognized under a Cabinet Decision.
Regulated private and public pension or social security funds.
Companies engaged in the extraction or exploitation of natural resources in the UAE that are already subject to Emirate-level taxation.
Foreign entities fully owned by the government or public funds (as per Cabinet Decision No. 55 of 2025).
The UAE corporate tax regime offers one of the most competitive tax structures globally:
For Free Zone companies, Qualifying Free Zone Persons (QFZPs) can continue to enjoy a 0% rate on qualifying income, provided they maintain sufficient economic substance, have audited financial statements, and comply with FTA guidelines.
Why Corporate Tax Compliance Matters?
Accurate and Timely Compliance
Our team ensures that your corporate tax filings are correct and submitted on time, helping you avoid FTA penalties, delays, or errors.
Expert Advisory Support
With a deep understanding of UAE tax laws and FTA guidelines, our team offers practical advice to align your business structure with evolving regulations.
Customized Tax Planning
We develop tax strategies based on your business type, financial goals, and industry to legally minimize tax liabilities.
Audit-Ready Documentation
We maintain detailed records and reports that meet FTA audit standards, so you’re always prepared in case of a corporate tax audit or review.
Reduced Administrative Burden
By outsourcing your tax obligations to us, your internal team can focus on key operations while we manage the complex aspects of tax filing and compliance.
Cost-Effective Compliance
Avoiding errors, penalties, and resource misallocation saves your business money in the long run. Our services are designed to offer maximum value at competitive rates.
Preventive Risk Management
We identify potential risks in advance, from misclassifications to missed deadlines, helping you stay fully compliant and audit-ready at all times.
Ongoing Regulatory Updates
UAE tax laws evolve frequently. Our team keeps you informed of all major changes and ensures your business stays aligned with the latest FTA standards.
As a part of the corporate tax registration process in the UAE, companies that are subject to the tax will be required to apply with the Fedaral Tax Authority(FTA) for registration as corporate taxpayers. Additionally, they must get a tax registration number within a certain period. Whenever a company ceases to be subject to corporate tax, it must apply to the UAE for the deregistration of the corporation. In order to apply, the cessation or liquidation must have taken place within three months. Businesses could get help from corporate tax advisors in Dubai with tax registration and deregistration.
Step 1: Register on Emaratax
Create an account using your email ID and phone number.
Step 2: Create/Select Taxable Person
Choose the relevant business entity (natural or legal person).
Step 3: Complete Registration
Fill in the corporate tax application and submit the required documents.
Businesses are required to submit one corporate tax return per tax period to the FTA, with supporting schedules as needed.
Currently, the UAE does not require provisional tax returns or advance payments. However, from 2025 onwards, large multinational groups may be subject to the Domestic Minimum Top-up Tax (DMTT) under OECD global tax standards. For further information on administrative needs, consult with Corporate tax advisers in the UAE.
GAAP Associates offers services such as corporate tax registration with the FTA, tax return filing, calculating corporate taxable income, tax registration number deregistration, tax assessment, and tax advisory. Our highly skilled chartered accountants and tax advisors can assist businesses in ensuring tax compliance.
Simplifying Corporate Tax for Your Abu Dhabi Businesses
As a trusted Corporate Tax Consultants Abu Dhabi, GAAP Associates makes corporate tax services in Abu Dhabi easy to understand and manage for businesses in Abu Dhabi.
With decades of expert knowledge in the UAE’s tax system, our team ensures your business stays compliant and up to date. As an FTA approved tax agents in Abu Dhabi, we follow all legal requirements and deliver reliable support every step of the way.
Whether you are a mainland company, a Free Zone entity, or a multinational group, we provide customized tax solutions that align with your business type and regulatory needs. From initial consultation to filing and follow-ups, our support gives you peace of mind, so you can focus on growing your business while we handle your tax matters.
CT is a form of direct tax levied on the net income or profit of corporations and other businesses. CT is sometimes also referred to as “Corporate Income Tax” or “Business Profits Tax” in other jurisdictions.
A competitive CT regime based on international best practices is expected to cement the UAE’s position as a leading global hub for business and investment and accelerate the UAE’s development and transformation to achieve its strategic objectives.
Introducing a CT regime also reaffirms the UAE’s commitment to meeting international standards for tax transparency and preventing harmful tax practices.
Corporate Tax will be levied at a headline rate of 9% on Taxable Income exceeding AED 375,000. Taxable Income below this threshold will be subject to a 0% rate of Corporate Tax
The UAE CT regime will become effective for financial years starting on or after 1 June 2023.
Examples:
● A business that has a financial year starting on 1 July 2023 and ending on 30 June 2024 will become subject to UAE CT from 1 July 2023 (which is the beginning of the first financial year that starts on or after 1 June 2023)
● A business that has a financial year starting on 1 January 2023 and ending on 31 December 2023 will become subject to UAE CT from 1 January 2024 (which is the beginning of the first financial year that starts on or after 1 June 2023)
UAE CT applies to juridical persons incorporated in the UAE and juridical persons effectively managed and controlled in the UAE, as well as to foreign juridical persons that have a permanent establishment (see section Foreign persons) in the UAE (see question ‘Who is considered a resident for UAE CT purposes?’ under section Scope and rate).
Individuals will be subject to CT only if they are engaged in a business or business activity in the UAE, either directly or through an unincorporated partnership or sole proprietorship. A Cabinet Decision will be issued in due course specifying further information on what would bring a natural person within the scope of UAE CT.
Yes – the UAE CT does not differentiate between nationality or residence. Juridical persons that are incorporated or resident in the UAE, or that have a permanent establishment in the UAE, will be subject to UAE CT. This applies irrespective of the residence and nationality of the individual founders or (ultimate) owners of the entity.
Yes. The UAE CT is a Federal tax and will therefore apply across all the Emirates.
Businesses engaged in the extraction of the UAE’s natural resources and in certain non-extractive activities that are subject to Emirate-level taxation will be outside the scope of UAE CT, subject to meeting certain conditions. Other businesses may be subject to both CT and Emirate-level taxation. Emirate-level taxes paid will not be able to be credited against or otherwise reduce the amount of CT payable.
No, CT and VAT are two different types of taxes. Both will continue to apply in the UAE.
If you are a registered business for VAT, you will have to pay VAT and CT separately. If your business is not VAT registered you may still have to pay CT.
In-force International agreements (including international agreements for the avoidance of double taxation) to which the UAE is a party should be considered under the UAE CT regime. In case of a conflict between the Corporate Tax Law and an international agreement with respect to the right to tax a certain item of income, the relevant international agreement may limit the application of UAE CT.
No, CT and Excise Tax are two different types of taxes. Both will continue to apply in the UAE.
To assess what the UAE CT regime means for your business, as a starting point, you should:
1. Read the Corporate Tax Law and the supporting information available on the websites of the Ministry of Finance and the Federal Tax Authority.
2. Use the available information to determine whether your business will be subject to UAE CT and if so, from what date.
3. Understand the requirements for your business under the Corporate Tax Law, including, for example:
a. Whether your business needs to register for UAE CT.
b. What is the accounting / Tax Period for your business?
c. By when your business would need to file a UAE CT return?
d. What elections or applications can or should your business make for UAE CT purposes?
e. How UAE CT may impact your business’ obligations and liabilities under contracts with customers and suppliers.
f. What financial information and records your business will need to keep for UAE CT purposes?
4. Regularly check the websites of the Ministry of Finance and the Federal Tax Authority for further information and guidance on the UAE CT regime.