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Corporate Tax (CT)
UAE CT Registration, Filing & Advisory

CT registration, annual return filing, and full compliance with UAE Federal Corporate Tax Law — effective for financial years starting June 2023.

Overview

The UAE introduced a Federal Corporate Tax (CT) of 9% on taxable income above AED 375,000, effective for financial years starting on or after 1 June 2023. All UAE businesses — including free zone entities — must register with the FTA for Corporate Tax. Elite ATS guides you through every step: registration, tax computation, exemptions, and annual return filing.

Important

Free zone companies can benefit from a 0% CT rate on Qualifying Income — but only if they meet specific conditions. Incorrect classification can result in losing this benefit entirely.

What We Do

  • Corporate Tax registration with the FTA
  • Taxable income computation and tax calculation
  • Free Zone Qualifying Income analysis (0% vs 9% split)
  • Exempt income determination (dividends, capital gains)
  • Small Business Relief eligibility assessment
  • Transfer pricing documentation for related-party transactions
  • Annual Corporate Tax return preparation and submission
  • Deferred tax accounting under IFRS

Why Choose Elite ATS

Corporate Tax is new to the UAE and the rules are complex — especially for free zone companies and businesses with related-party transactions. Our experienced team ensures you pay the correct tax, claim all available reliefs, and file on time. With over 5 years of UAE-specific accounting and tax experience, our team serves SMEs, free zone companies, and mainland businesses across Dubai — delivering affordable, reliable, penalty-free compliance.

All services are performed by qualified accountants with hands-on UAE FTA experience. We communicate clearly, meet deadlines, and are available via WhatsApp for any queries that arise between scheduled reporting cycles.

Frequently Asked Questions
When did UAE Corporate Tax start?+
UAE CT applies to financial years beginning on or after 1 June 2023. A company with a 1 January financial year start first pays CT for the year ending 31 December 2024.
Do free zone companies pay Corporate Tax?+
Free zone companies can qualify for a 0% rate on 'Qualifying Income' if they meet all conditions — including not conducting business with mainland UAE customers.
What is Small Business Relief?+
Businesses with revenue below AED 3 million can elect for Small Business Relief, treating their taxable income as zero for CT purposes.
When is the CT return due?+
The CT return must be filed within 9 months of the end of the financial year. Tax is also due at the same time.

Ready to Get Your Corporate Tax (CT)
Handled by Experts?

No hidden fees. No long-term contracts. Just expert UAE accounting and tax compliance.