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At a glance
Key takeaways
- UAE Corporate tax applies to tax periods beginning on or after 1 June 2023, subject to the law, exemptions and implementing decisions.
- A consultant should connect accounting records, tax adjustments, Free Zone analysis, transfer pricing and the final return.
- Tax consultant and FTA-registered tax agent are distinct roles; businesses should confirm the authority and scope of any representation.
What a Dubai Corporate tax consultant should do
UAE Corporate tax is no longer a proposal or consultation-stage regime. It applies to tax periods beginning on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022 and subsequent decisions. A consultant should convert those rules into an evidence-based process connected to the company’s legal structure and accounting records.
Core Corporate tax support
- Registration and profile review, including legal-entity details, tax period and EmaraTax records.
- Impact assessment covering taxable income, exemptions, reliefs, elections, losses and interest limitations.
- Free Zone analysis, including qualifying status, income classification, substance and audited-financial-statement requirements.
- Transfer pricing review for related-party and connected-person transactions, disclosures and documentation.
- Tax computation and return preparation reconciled to the trial balance and financial statements.
- Post-filing records, payment support, amendment assessment and response to FTA information requests.
Rates are only the starting point
The general rates include 0% on taxable income up to AED 375,000 and 9% above that threshold, subject to the law and special regimes. The result cannot be calculated by applying a rate to accounting profit alone: exempt income, non-deductible expenditure, reliefs, losses, related-party pricing and other adjustments may change taxable income.
Corporate tax for Free Zone businesses
A Free Zone entity is within the Corporate tax regime and must assess registration and return obligations. A Qualifying Free Zone Person may access 0% on Qualifying Income only if all statutory conditions are met. Mainland business, excluded activities, non-qualifying revenue, substance, transfer pricing and audited financial statements should be considered together.
Consultant versus registered tax agent
A tax consultant may advise and prepare work, while representation before the Federal Tax Authority is governed by the tax-agent framework. If representation is required, confirm whether the individual or juridical person is registered, how the appointment will be made and exactly what authority is included.
What to ask before appointing a consultant
- Who reviews the technical position and signs off the return work?
- How will the computation reconcile to audited or management financial statements?
- Does the scope include Free Zone, transfer pricing, elections and supporting schedules?
- What information is required, what assumptions are excluded and who retains the final filing evidence?
- How will legislation and FTA guidance updates be reflected after appointment?
How SAIF Chartered Accountants can help
SAIF Chartered Accountants supports Dubai and UAE businesses with Corporate tax registration, impact assessment, accounting review, Free Zone analysis, transfer pricing, return preparation and audit alignment. Advice is tailored to the entity and tax period rather than based on a generic checklist.
Authority and verification
Official sources
- UAE Federal Tax AuthorityCorporate Tax registration serviceChecked 21 August 2026
- UAE Federal Tax AuthorityCorporate Tax registration guide for juridical personsChecked 21 August 2026
- UAE Federal Tax AuthorityTax Agent RegistrationChecked 21 August 2026
Clear answers
Frequently asked questions
What should a Corporate tax consultant review?
The review should connect registration, accounting records, taxable-income adjustments, Free Zone status, transfer pricing, elections, reliefs, the return and supporting evidence.
Do Free Zone companies need Corporate tax support?
Free Zone persons are within the UAE Corporate tax regime. Their registration, return and qualifying-income position require assessment under the current rules.
Is every tax consultant an FTA-registered tax agent?
No. Advisory and FTA representation are distinct. Confirm registration and appointment status when representation before the FTA is required.
