Corporate Tax Registration and Advisory in the UAE.
Registration, tax computation and annual returns for mainland and free zone companies, handled by an FTA-registered Tax Agent. One team carries your numbers from the ledger to the filed return.
- FTA-registered Tax Agent
- TAN 20057790
- English & Russian
Corporate Tax in the UAE: What It Is and Who It Applies To.
The UAE introduced federal Corporate Tax for financial years starting on or after 1 June 2023. The standard rate is 9% on taxable income above AED 375,000; income up to that threshold is taxed at 0%. Every company holding a UAE licence must register with the Federal Tax Authority, whether or not it expects to pay tax, and file a return once a year.
Free zone companies register too. A Qualifying Free Zone Person can keep the 0% rate on qualifying income, but only if it meets the substance and reporting conditions every year. Small businesses with revenue under AED 3 million can elect Small Business Relief for a limited period (till the end of 2029).
A Plus Consulting’s corporate tax team registers businesses with the FTA, calculates taxable income from IFRS-compliant financial statements and files Corporate Tax returns as your appointed FTA-registered Tax Agent. We work with clients in Dubai, Ras Al Khaimah and across the UAE, in English and Russian.
Who Must Register for Corporate Tax and When
Registration is mandatory for every juridical person incorporated, established or recognised in the UAE, including free zone and offshore companies, even where no tax is payable. Foreign companies effectively managed in the UAE, or with a permanent establishment or nexus here, must also register. Natural persons must register only when their turnover from business activities in the UAE exceeds AED 1 million in a calendar year.
| Mainland company | Free zone company | |
|---|---|---|
| Registration | Mainland company Mandatory, regardless of income | Free zone company Mandatory, regardless of income |
| Rate | Mainland company 0% up to AED 375,000, 9% above | Free zone company 0% on qualifying income for a Qualifying Free Zone Person; 9% otherwise |
| Financial statements | Mainland company IFRS; audited above AED 50 million revenue | Free zone company IFRS; audited for every Qualifying Free Zone Person |
| Return deadline | Mainland company 9 months after financial year end | Free zone company Same |
| Late registration | Mainland company Fixed FTA penalty of AED 10,000 | Free zone company Same |
Last reviewed: November 2026
Free Zone Companies: Ensure the 0% Rate
The 0% rate for a Qualifying Free Zone Person is not automatic. It depends on adequate substance in the free zone, qualifying income, transfer pricing satisfaction, audited financial statements and an annual election. Fail one condition and the company is taxed at 9% for five years.
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1
Substance review: staff, premises and expenditure in the zone.
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Income classified as qualifying, excluded or non-qualifying; de minimis test.
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3
Audited financial statements and transfer pricing documentation in place.
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4
Election not to be taxed at 9%.
We run this check every year before filing your return, not after the FTA asks.
What's Included in Our Corporate Tax Services
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01
Corporate Tax registration
EmaraTax application for mainland and free zone companies, through to your Corporate Tax TRN. Deadlines tracked so you register before a penalty applies.
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02
Tax computation
Accounting profit adjusted to taxable income under the Corporate Tax Law: exempt income, non-deductible expenses, interest expenditure limitations, transfer pricing adjustments and tax losses carried forward.
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03
Annual return filing
Return prepared from audited or IFRS-compliant financial statements, reviewed by a Tax Agent and filed within nine months of year end.
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04
Free zone qualification
Assessment of Qualifying Free Zone Person status, substance requirements and the split between qualifying and non-qualifying income.
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05
Small Business Relief and exemptions
Eligibility check, election filed with the return, and a plan for the year the relief ends.
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06
Transfer pricing and related parties
Related-party disclosure, arm's-length review and documentation where thresholds are met.
Every item is handled by an FTA-registered Tax Agent, from the same ledger our accountants keep.
Corporate Tax Consultants Who Also Sign the Return
A consultant gives advice and steps back. A Tax Agent registered with the FTA acts in your name: files the return, answers the Authority’s queries and stands beside you in a tax audit. That is the difference between advice and responsibility.
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01
Representation before the FTA.
Filings, clarifications, reconsideration requests and audits handled through our Tax Agent access.
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02
Tax that matches your books.
The computation is prepared from the same ledger our accountants keep, so the figures reconcile to your statements and to VAT.
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03
English and Russian.
Consultations, reports and FTA correspondence in the language you work in.
FTA Readiness Check: Find the Errors Before the FTA Does
Your books are kept by an outsourced accountant, and the returns are filed on time. But as an owner you cannot easily tell whether the numbers behind them would hold up in an FTA audit. Penalties are assessed on what the audit finds, often for several years at once. Our Tax Agent reviews your books and filings, lists every error and corrects it before the Authority asks.
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1
Books, financial statements and filed returns reviewed against the Corporate Tax and VAT law.
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2
Written report: each error, the penalty it could carry and how to fix it.
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3
Corrections made in the books, with voluntary disclosures filed where needed.
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4
A clean file ready for an FTA audit, whoever keeps your books afterwards.
How Corporate Tax Filing Works with Us
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1
Registration and timeline
We register the company on EmaraTax and map your financial year to the filing and payment deadline.
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2
Books in order
Financial statements prepared or reviewed to IFRS, with the adjustments the Corporate Tax Law requires.
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3
Tax computation and review
Taxable income calculated, reliefs and elections applied, result reviewed by a Tax Agent before filing.
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4
Return filed, tax paid
Return submitted under our Tax Agent access, payment instructions issued, FTA correspondence handled by us.
How long does Corporate Tax registration take?
Our turnaround starts as soon as we have a complete document pack.
Returns Built from Audited Numbers, Not Estimates.
The Corporate Tax return starts from your financial statements. If we keep your books, the computation reconciles to the ledger line by line; if an auditor is involved, we hand over a complete file and work with them directly.
Where the result is a tax loss, we document it so it can be carried forward against future profits.
Send us your last financial statements and we will tell you what the return will look like.
What Will Corporate Tax Services Cost?
Registration is a fixed project fee. The annual return is a fixed fee that reflects your revenue, the number of entities and whether we already keep your books. Tell us your case and you get a written quote within two working days: our fee fixed, FTA fees passed through at cost.
The Team
Oxana Josan
Oxana founded A Plus Consulting after 20+ years working in corporate finance, taxation, and regulatory compliance in the UAE. She holds both ACCA and ATT designations — and is registered with the Federal Tax Authority as a Tax Agent. One of very few advisers in the UAE elected to the FTA Business Advisory Group.
Duleeka Jayarathna
Big Four audit background combined with ATT UAE VAT certification and solid commercial exposure. Specialises in audit, tax compliance, finance operations and reporting. Known for her calm, thoughtful approach -a trusted partner for clients navigating complex structures.
Mylene Remolacio
8 years in UAE and Saudi Arabia practice. Specialist in financial reporting, import/export, VAT compliance for Free Zone operations, and day-to-day accounting across manufacturing and trading. Brings precision, reliability, and warmth clients notice immediately.
Client Reviews
I would like to sincerely thank Oxana Josan for her outstanding service and professionalism. From the very first contact, Oxana was attentive, knowledgeable, and supportive. She took the time to explain everything clearly and stayed in touch throughout the process. The entire experience was smooth, efficient, and stress-free — it's rare to find someone so dedicated and genuinely helpful. Highly recommend A Consulting to anyone looking for a reliable, well-organized, and customer-focused company.
Frequently asked questions
Yes. Registration is mandatory for every licensed company, including those with losses or no activity. The return is still filed; the tax due is zero.
0% on taxable income up to AED 375,000 and 9% above it. A Qualifying Free Zone Person pays 0% on qualifying income.
Within nine months of the end of the financial year. For a year ending 31 December, the deadline is 30 September of the following year.
They register and file like everyone else. The 0% rate applies only to qualifying income and only while the substance and reporting conditions are met.
Companies with revenue up to AED 3 million can elect to be treated as having no taxable income for the period. It must be elected in the return.
Yes. Transactions with related parties must be at arm’s length and disclosed in the return; documentation is required above the thresholds.
Yes. We prepare the application and supporting documents for a UAE Tax Residency Certificate.
Documents move through a shared cloud folder, review calls take place online, and we meet in person in Dubai by arrangement. Our registered office is in RAKEZ, Ras Al Khaimah.
What Comes Next
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VAT
Registration, returns and refunds filed by the same Tax Agent.
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Accounting & Bookkeeping
IFRS-compliant books that the Corporate Tax return is built on.
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Tax Agent & Tax Consultancy
Representation before the FTA: audits, reconsideration requests and penalty disputes.
Let Us Take the Measurements of Your Corporate Tax.
Tell us what you need: registration, the annual return or a free zone assessment. A Tax Agent will call you back within one working day.