Vikas Dhingra
Chief Financial Officer · Tax & Structuring
UAE Corporate Tax
Advisory & Compliance
9% Corporate Tax registration, computation, return preparation and Qualifying Free Zone Person positioning under Federal Decree-Law No. 47 of 2022. Partner-reviewed.
- 9% Headline Rate
- QFZP Positioning
- Small Business Relief
- FTA Registration
- Annual Returns
UAE Corporate Tax — Multi-Regime, Partner-Reviewed
UAE Corporate Tax came into force for financial years beginning on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022, applying a 9% federal rate on taxable income above AED 375,000, with 0% on the first AED 375,000 and a separate 0% rate for Qualifying Free Zone Persons on Qualifying Income.
UAE Corporate Tax came into force for financial years beginning on or after 1 June 2023. The headline mechanics are simple: a 9% federal rate on taxable income above AED 375,000, with 0% on the first AED 375,000 of taxable income, and a separate 0% rate available to Qualifying Free Zone Persons (QFZPs) on Qualifying Income under Cabinet Decision No. 100 of 2023. The complexity sits in the qualification tests — adequate substance, Qualifying Income, de minimis, related-party flows and the Small Business Relief threshold — and in how Corporate Tax interacts with VAT and Transfer Pricing.
Avyanco runs Corporate Tax as an end-to-end practice. FTA registration, annual return preparation, QFZP positioning, Small Business Relief assessment, related-party documentation and FTA audit support. Engagements sit alongside our VAT and Transfer Pricing work for cross-regime coherence. All Corporate Tax computations are partner-reviewed by Vikas Dhingra.
How Corporate Tax Engagements Work
Six steps from registration through annual return.
- 01
Entity Scoping
Confirm Corporate Tax status — UAE Resident Person, Qualifying Free Zone Person eligibility, Small Business Relief candidacy or exempt-person status — against the entity's specific licence and activity.
- 02
FTA Registration
Tax Registration Number (TRN) application through the FTA EmaraTax portal. All in-scope persons must register before the prescribed deadline.
- 03
QFZP Positioning (Free Zone Entities)
Qualifying Free Zone Person test — adequate substance, Qualifying Income segmentation, de minimis analysis and transfer pricing compliance. Annual confirmation required.
- 04
Annual Computation
Taxable income computation from IFRS / IFRS-for-SMEs financial statements, with prescribed tax adjustments — exempt income, deductible expenses, related-party adjustments.
- 05
Annual Return Filing
Annual Corporate Tax return filed via EmaraTax within 9 months of the end of the tax period. Payment settled.
- 06
FTA Correspondence & Audit Support
Ongoing FTA correspondence, audit support and Voluntary Disclosure for prior-period corrections.
Why Use Avyanco for Corporate Tax
Corporate Tax is now the highest-stakes UAE compliance regime. Partner-reviewed delivery matters.
QFZP positioning that survives annual re-test — substance, Qualifying Income, de minimis
Small Business Relief eligibility assessment for entities below the revenue threshold
Audit-ready workpapers — IFRS financials, tax adjustments, supporting evidence
Related-party transaction documentation tied to Transfer Pricing engagement
Cross-regime view with VAT and TP — single coherent tax position
FTA audit support and Voluntary Disclosure for prior-period errors
Computation reconciled against audited financial statements
Partner reviewed by Vikas Dhingra, tax practice lead
The Avyanco Advantage
Corporate Tax done as a discipline, not a year-end scramble.
QFZP Test Discipline
Annual QFZP qualification scoped and confirmed — adequate substance, Qualifying Income, de minimis and TP — to preserve the 0% rate.
Cross-Regime View
Corporate Tax position aligned with VAT registration, Transfer Pricing documentation and ESR relevant-activity tests.
Audit-Ready Workpapers
Computations, tax adjustments and supporting workpapers prepared to withstand FTA review — not just to file.
Voluntary Disclosure
Prior-period error correction through VDS — within deadline, before FTA-initiated assessment.
Partner-Reviewed
Every computation and return signed off by Vikas Dhingra, CFO and tax practice lead.
Audit Integration
Corporate Tax position tied into the statutory audit so financial statements and tax computation reconcile.
Meet Our Specialists
Partner-led Corporate Tax practice — Vikas Dhingra leads alongside Avyanco's audit and compliance team.
Why Groups Choose Avyanco for Corporate Tax
Three things that come up in every Corporate Tax engagement.
QFZP Test Discipline
Year-on-year Qualifying Free Zone Person qualification — substance, Qualifying Income, de minimis — preserved through structured annual review.
Audit-Ready Workpapers
Computations and supporting workpapers built to withstand FTA review — including related-party flows and exempt income.
Cross-Regime Coherence
Corporate Tax, VAT and Transfer Pricing positions aligned — single coherent tax view, not three siloed workstreams.
What Clients Say
Recent feedback from groups Avyanco runs Corporate Tax work for.
I had an excellent experience with Avyanco Business Setup Consultancy for both my company formation and family dependent visa process in the UAE.
Read more — Eder Schaphauser Ziomek's review on GoogleE
Eder Schaphauser Ziomek29 April 2026
We had an excellent experience working with this company for our ADGM company setup in Abu Dhabi.
Read more — Nikhil Nadanga's review on GoogleN
Nikhil Nadanga25 May 2026
I have been dealing with Akshta for more than a year now and she has been very professional.
Read more — Sherif Ayub's review on GoogleS
Sherif Ayub24 May 2026
In so far as the emigration process can ever be made easy, Avyanco achieves exactly this.
Read more — Sheru George's review on GoogleS
Sheru George12 May 2026
We are very satisfied with Avyanco's support for Nanasu Realty — especially across AML compliance, accounting, and company setup.
Read more — Purushottam Mukkundi's review on GoogleP
Purushottam Mukkundi6 May 2026
I've used the services of Avyanco twice over the past 3 years for visa processing, and they have never failed to impress me.
Read more — Dominic Pinto's review on GoogleD
Dominic Pinto11 May 2026
UAE Corporate Tax — Frequently Asked Questions
Common questions about the UAE Corporate Tax regime.
When did UAE Corporate Tax come into force?
UAE Corporate Tax came into force for financial years beginning on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022. For entities with a 1 January year-end, the first taxable period began 1 January 2024.
What is the UAE Corporate Tax rate?
The headline rate is 9% on taxable income above AED 375,000. A 0% rate applies to the first AED 375,000. A separate 0% rate is available to Qualifying Free Zone Persons on Qualifying Income under Cabinet Decision No. 100 of 2023. Specific exempt persons (government entities, qualifying public benefit entities, qualifying investment funds, certain pension and social security funds) are outside the regime.
What is a Qualifying Free Zone Person (QFZP)?
A QFZP is a free zone entity that meets the Article 18 conditions and Cabinet Decision No. 100 of 2023 requirements: adequate substance, derives Qualifying Income, has not elected out, complies with transfer pricing requirements, and prepares audited financial statements. A QFZP enjoys 0% Corporate Tax on Qualifying Income.
What is Small Business Relief?
Small Business Relief allows resident taxable persons with revenue not exceeding AED 3 million in the relevant tax period (and all previous tax periods) to elect to be treated as having no taxable income. Available for tax periods ending on or before 31 December 2026. Avyanco assesses eligibility at the registration stage.
When are Corporate Tax returns due?
The annual Corporate Tax return is due within 9 months of the end of the tax period. For a 1 January–31 December tax period, the return is due by 30 September of the following year. Late filing triggers FTA penalties.
Does Corporate Tax require audited financial statements?
Audited financials are mandatory for Qualifying Free Zone Persons claiming the 0% rate and for taxable persons exceeding the published revenue threshold under Ministerial Decision No. 84 of 2025 (which replaced No. 82 of 2023 for tax periods commencing on or after 1 January 2025). Other taxable persons must still maintain books and records sufficient to support their computation.
Sources & official references
Verification & independence
Content prepared from publicly available UAE Federal Tax Authority (FTA) guidance, Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Cabinet Decision No. 100 of 2023 on Qualifying Free Zone Persons and Ministerial Decision No. 84 of 2025 on audited financial statements (which replaced No. 82 of 2023 for tax periods from 1 January 2025) as of June 2026. Avyanco Business Consultancy LLC is independent of the UAE Federal Tax Authority and not affiliated with any government agency.
Corporate Tax law, rates, thresholds, QFZP qualifying activities, Small Business Relief deadlines and filing requirements evolve. Always confirm the current rules for your specific entity directly with the FTA and a qualified tax advisor before acting on any fact on this page.
Get expert advice
Speak to a UAE specialist
Tell us what you need and a senior advisor will respond within one business day — no obligation.
- Partner-led — you speak to a senior advisor, not a junior analyst
- A straight answer on the right structure, cost and timeline
- A reply within one business day, every time
- A free, no-obligation 30-minute scoping call
Need UAE Corporate Tax Handled?
Book a partner-led conversation on registration, QFZP positioning, computation or filing. Cross-regime — Corporate Tax plus VAT plus TP — on one engagement letter.
Book a Consultation