Corporate Tax

The introduction of the UAE Federal Corporate Tax marks a fundamental shift in the tax and regulatory landscape for businesses operating in Dubai, Abu Dhabi, and across the UAE. With evolving legislation, increasing guidance from the Federal Tax Authority (FTA), and heightened scrutiny on substance, compliance, and transfer pricing, and cross-border transactions, businesses require experienced Corporate Tax advisors who combine technical mastery with practical implementation experience.

Our Corporate Tax practice supports multinational groups, regional businesses, family-owned enterprises, Free Zone entities, and startups across the full Corporate Tax lifecycle, from initial impact assessment and tax structuring to ongoing compliance, corporate tax filing, optimization, and controversy management.

As a recognized tax firm with strong roots in India and the Middle East, we bring Big firm capability, cross-border tax expertise with partner led delivery to businesses navigating the evolving UAE Corporate Tax and Regulatory framework.

Our Corporate Tax Services

Corporate Tax Impact Assessment & Readiness

We assist businesses in understanding how Corporate Tax applies to their specific operating model, legal structure, and cross border footprint. Our services include:

• Applicability analysis under Federal Decree Law No. 47 of 2022
• Determination of taxable person status, resident or non resident
• Identification of taxable income versus exempt income
• Review of existing group structures and contracts
• Assessment of accounting systems and data readiness
• Identification of compliance gaps and risk areas
• Impact of Pillar 2 regulations implemented for MNEs

Outcome: A clear, actionable roadmap for Corporate Tax compliance and optimization.

Corporate Tax Structuring & Advisory

We advise on tax efficient and commercially robust structures, aligned with UAE law, OECD principles, and global tax developments. Our advisory coverage includes:

• Holding company and operating structure reviews
• Business restructuring and group rationalization
• Entry into UAE and expansion planning
• Permanent Establishment (PE) risk analysis
• Cross border transaction structuring
• Transfer pricing advisory and related-party transaction reviews
• Interaction of Corporate Tax with foreign tax systems

We ensure that tax planning remains substance driven, defensible, and aligned with regulatory expectations.

Free Zone & Exempt Person Advisory

Free Zone taxation and Qualifying Free Zone Person eligibility under Corporate Tax requires careful interpretation and ongoing monitoring of qualifying conditions. We assist with:

• Determination of Qualifying Free Zone Person status
• Analysis of qualifying versus non qualifying income
• Review of related party and mainland transactions
• Substance and compliance monitoring
• Advisory on maintaining 0% tax eligibility
• Strategic planning for mixed income businesses

Corporate Tax Compliance & Reporting

We provide complete assistance throughout the compliance cycle, ensuring accuracy, timeliness, and audit preparedness. Our compliance services include:

• Corporate Tax registration with the FTA, including Pillar 2 registration
• Computation of taxable income
• Preparation and filing of Corporate Tax returns and other declarations required under UAE tax law
• Assistance with transfer pricing documentation and compliance
• Assistance with elections, reliefs, and exemptions
• Ongoing compliance health checks

Our approach emphasizes clean filings, strong documentation, and risk mitigation.

Reliefs, Incentives & Group Taxation

We advise businesses on optimizing available reliefs under Corporate Tax Regulations, including:

• Small Business Relief
• Tax loss utilization and carry forward
• Group relief and tax grouping
• Transfer of assets and liabilities within the group
• Reorganization and business continuity relief

We ensure relief claims are technically robust and commercially aligned.

Corporate Tax Disputes & Controversy Support

In the event of audits, reviews, or disputes with the FTA, our team provides strategic and technical support. This includes:

• Assistance during FTA audits and information requests
• Preparation of technical positions and responses
• Support with objections, reconsiderations, and appeals
• Risk assessment and dispute prevention strategies

Why Choose Us for UAE Corporate Tax?

• Deep UAE Corporate Tax expertise combined with international tax experience
• Partner led engagements with senior involvement throughout
• Strong understanding of India–UAE, GCC and cross border tax issues
• Proven experience advising businesses across multiple sectors, including technology, healthcare, manufacturing, logistics, retail, and professional services
• Practical, implementation focused advice, not just theory
• Tailored support for businesses operating across the mainland jurisdictions, Free Zones, and cross-border markets.
• Recognized tax practice with growing regional presence

We bridge the gap between regulatory interpretation and real world execution.

How We Work

Our Corporate Tax engagements typically follow a structured methodology:

• Understand your business and operating model
• Identify Corporate Tax exposure, compliance risks, and tax optimization opportunities
• Design compliant and efficient solutions
• Support implementation and filings
• Provide continuous advisory and monitoring

Speak With Our Corporate Tax Advisors

Whether you require assistance with Corporate Tax registration, Free Zone eligibility, tax structuring, compliance, transfer pricing, or dispute support, our team can help you navigate the evolving UAE tax landscape with confidence.

FAQs

• How do businesses determine whether the Corporate Tax applies to them?

  The applicability of Corporate Tax depends on several factors, including the legal structure of the business, place of incorporation, residency status, nature of activities, taxable income thresholds, and whether the business operates in the mainland or a Free Zone. Businesses should also assess cross-border operations, related-party transactions, and any exemptions or reliefs that may apply under the UAE Corporate Tax law.

• What factors can affect a company’s Qualifying Free Zone Person status?

  A company’s Qualifying Free Zone Person status may be affected by the nature of its income, transactions with mainland UAE entities, compliance with qualifying income and de minimis requirements, transfer pricing obligations, related-party arrangements, substance requirements, and adherence to regulatory conditions prescribed under the Corporate Tax regulations. Failure to satisfy qualifying conditions or maintain adequate substance may impact eligibility for the 0% Corporate Tax rate on qualifying income.

• What documentation should businesses maintain for Corporate Tax compliance?

  Businesses should maintain accurate financial records, accounting books, audited financial statements where applicable, supporting invoices, contracts, transfer pricing documentation, related-party transaction details, and records supporting tax positions, elections, and relief claims. Proper documentation is important for Corporate Tax filings, ongoing compliance monitoring, and responding to Federal Tax Authority (FTA) reviews or audits.

• How can multinational groups assess their Corporate Tax exposure?

  Multinational groups can assess their UAE Corporate Tax exposure by evaluating their legal and operational structure, cross-border transactions, transfer pricing arrangements, Permanent Establishment risks, and applicability of OECD Pillar Two rules. Businesses should also review group entities, intercompany arrangements, and taxable income allocation to identify potential compliance obligations and tax risks in the UAE.

• What is considered a Permanent Establishment (PE) risk in the UAE?

  Permanent Establishment (PE) risk may arise where a foreign business has sufficient economic presence or business activity in the region that creates a taxable presence under Corporate Tax regulations. This may include having employees, dependent agents, fixed places of business, or conducting ongoing commercial activities in the UAE. Assessing PE exposure is important for businesses involved in cross-border operations or regional expansion activities.