Vikas Dhingra
Chief Financial Officer · Tax & Structuring
UAE Tax Advisory —
Corporate Tax, VAT, TP
Corporate Tax (9%), VAT (5%) and Transfer Pricing — the three regimes that now define UAE compliance. Avyanco runs registration, computation, filing and structuring for inbound founders, SMEs and groups.
- Corporate Tax 9%
- VAT 5%
- Transfer Pricing
- Tax Residency Certificates
- FTA-Registered Agents
The Post-2023 UAE Tax Landscape — Managed End-To-End
UAE tax advisory now spans three live regimes: 9% Corporate Tax, 5% VAT and Transfer Pricing. Corporate Tax came into force on 1 June 2023 under Federal Decree-Law No. 47 of 2022, with Transfer Pricing aligned to OECD principles. Avyanco runs registration, computation, filing, TP documentation and structuring for founders, SMEs and groups.
UAE tax was a single-line story for most of the last decade — 5% VAT above the registration threshold, nothing else. That changed on 1 June 2023 when Federal Decree-Law No. 47 of 2022 brought a 9% federal Corporate Tax into force, with full Transfer Pricing requirements aligned to OECD principles. The UAE went from being a tax-light jurisdiction to one with three live regimes that have to be managed together — and that interaction is where most groups make their compliance mistakes.
Avyanco's tax practice covers registration, return preparation, computation review, Transfer Pricing documentation, Tax Residency Certificate applications and structuring advice. We work with FTA-registered tax agents and run engagements across mainland and free zone entities, including the Qualifying Free Zone Person regime under Cabinet Decision No. 100 of 2023. Engagements are partner-reviewed and scoped to the entity's actual profile — not boilerplated.
The Avyanco Advantage
UAE tax is now multi-regime. The advantage is in how those regimes interact for your specific entity.
Three Regimes, One Engagement
Corporate Tax, VAT and Transfer Pricing run together — never as siloed workstreams that miss the cross-regime risk.
QFZP Positioning
Qualifying Free Zone Person status preserved through correct activity, substance and de minimis analysis — not assumed and lost later.
TP Documentation Done Right
Master file, local file and country-by-country reporting prepared to OECD standards aligned to UAE thresholds and the FTA's published TP Guide.
Tax Residency Certificates
TRC applications scoped, supported and filed with the FTA — for treaty access, banking and cross-border structuring.
Audit-Ready Returns
Computation, return preparation and supporting workpapers built to withstand FTA review — not just to file.
Partner-Reviewed
Every tax engagement is signed off by a partner-level reviewer — Vikas Dhingra, our CFO and tax practice lead.
Meet Our Specialists
Partner-led tax advisory — Vikas Dhingra leads Corporate Tax, VAT and Transfer Pricing alongside Avyanco's wider compliance team.
Why Groups Choose Avyanco for Tax
Three things that come up in every tax engagement.
Cross-Regime Visibility
Corporate Tax, VAT and TP looked at together — so the QFZP test, VAT registration threshold and TP related-party tests don't pull in different directions.
Audit-Ready Documentation
Computations and workpapers prepared to withstand FTA review — not just to file.
Structuring on the Front Foot
Tax position designed at structuring — entity choice, free zone selection, related-party flows — not retrofitted from a return.
Tax Advisory Services
Connected tax workstreams — most groups need at least two of them.
Corporate Tax Registration & Filing
9% Corporate Tax registration, computation, return preparation and Small Business Relief / QFZP positioning under Federal Decree-Law No. 47 of 2022.
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VAT Registration & Compliance
5% VAT registration above the mandatory threshold, quarterly return preparation, input tax recovery review and voluntary disclosure support.
Read moreTransfer Pricing Documentation
Arm's-length policy, benchmarking, Master File and Local File and the Corporate Tax disclosure form under Ministerial Decision No. 97 of 2023.
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Document Clearing & MOFA Attestation
Document clearing, certified translation and MOFA attestation for Tax Residency Certificates, treaty applications and cross-border tax filings.
Read moreWealth Structures — Foundations, SPVs & Family Offices
ADGM and DIFC foundations, SPVs and family offices for succession, asset protection and family governance — structured above the operating business.
Read moreWhat Clients Say
Recent feedback from groups Avyanco runs UAE tax work for.
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
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
UAE Tax — Frequently Asked Questions
Common questions about the UAE Corporate Tax, VAT and Transfer Pricing regimes.
When did UAE Corporate Tax come into force, and at what rate?
UAE Corporate Tax came into force for financial years beginning on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022. The headline rate is 9% on taxable income above AED 375,000, with 0% on the first AED 375,000. A separate 0% rate is available for Qualifying Free Zone Persons on Qualifying Income under Cabinet Decision No. 100 of 2023.
What is a Qualifying Free Zone Person (QFZP)?
A QFZP is a free zone entity that meets the conditions in Article 18 of the Corporate Tax Law and Cabinet Decision No. 100 of 2023 — adequate substance, Qualifying Income, no election out, transfer pricing compliance and audited financial statements. A QFZP enjoys a 0% Corporate Tax rate on its Qualifying Income. Getting the test right — and keeping it right year-on-year — is the single biggest structuring issue for free zone entities post-2023.
Who has to register for VAT in the UAE?
Businesses making taxable supplies above the mandatory registration threshold of AED 375,000 in the previous 12 months (or expected in the next 30 days) must register for VAT with the Federal Tax Authority. Voluntary registration is available above AED 187,500. VAT is currently 5% on standard-rated supplies.
Does UAE Transfer Pricing apply to all groups?
UAE Corporate Tax brings full Transfer Pricing requirements aligned to OECD principles. The arm's length principle applies to all controlled transactions. Master file and local file documentation requirements apply to groups above the published thresholds. Country-by-country reporting applies to multinational groups above the consolidated revenue threshold. Avyanco scopes the documentation requirement against the group's actual size and structure.
What is a Tax Residency Certificate (TRC) and who needs one?
A TRC is issued by the UAE Federal Tax Authority to confirm an entity or individual's UAE tax residency for double-taxation treaty purposes. It is required to claim reduced withholding-tax rates under UAE's network of double-taxation agreements, and increasingly required by UAE banks for cross-border KYC. We file TRC applications as a standalone engagement or as part of a wider tax-structuring brief.
Can Avyanco act as my registered FTA tax agent?
Avyanco works with FTA-registered tax agents and runs engagements alongside them. Where formal FTA agent representation is required, we coordinate the appointment so the entity has a single integrated point of contact for tax registration, filing and FTA correspondence.
Sources & official references
Verification & independence
Content prepared from publicly available UAE Federal Tax Authority (FTA) guidance, Federal Decree-Law No. 47 of 2022 (Corporate Tax), Federal Decree-Law No. 8 of 2017 (VAT), Cabinet Decision No. 100 of 2023 (QFZP) and the FTA Transfer Pricing Guide as of June 2026. Avyanco Business Consultancy LLC is independent of the UAE Federal Tax Authority and not affiliated with any government agency.
Tax law, rates, thresholds, QFZP qualifying activities and Transfer Pricing documentation thresholds 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.
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