Who this is for
- Newly incorporated companies that need to register within the FTA deadline
- Small businesses considering Small Business Relief
- Free zone companies assessing Qualifying Free Zone Person status
- Owner-managed businesses preparing their first or second Corporate Tax return
- Groups with related-party transactions that need clear documentation
What Scaleon helps with
- Corporate Tax registration and Tax Registration Number applications on EmaraTax
- Confirming tax period, financial year and filing deadlines
- Preparing a checklist of financial information required for the return
- Coordinating bookkeeping so records are complete and reconciled
- Reviewing eligibility for Small Business Relief and other reliefs or exemptions
- Collating related-party and connected-person information
- Preparing the return for client review and assisting with submission
Registration
Under FTA rules, resident companies incorporated after 1 March 2024 are generally required to register within three months of incorporation, establishment or recognition. Different deadlines apply to companies incorporated earlier, to natural persons and to non-residents. Late registration can attract an administrative penalty, which the Ministry of Finance has set at AED 10,000.
Rates and the basic calculation
Taxable income is generally based on accounting net profit under accepted accounting standards, adjusted for items the law treats differently, such as exempt income, non-deductible expenses and certain relief adjustments. The 0% band applies to the first AED 375,000 of taxable income; income above that is taxed at 9%. Large multinational groups may be subject to additional rules.
Filing deadlines
The Corporate Tax return and any tax payable are generally due within nine months from the end of the relevant tax period. For a company with a calendar financial year, this generally means 30 September of the following year. Because returns draw on year-end accounts, we recommend planning the year-end close well before the deadline.
Small Business Relief
Resident persons whose revenue does not exceed AED 3 million in the relevant tax period and in all previous tax periods may elect Small Business Relief, in which case they are treated as having no taxable income for that period. The relief must be elected in the tax return; it is not applied automatically and cannot be claimed after a return is filed without the election.
The relief was originally available for tax periods ending on or before 31 December 2026. In 2026 the Ministry of Finance announced, through Ministerial Decision No. 131 of 2026, that it extends to tax periods ending on or before 31 December 2029. Qualifying Free Zone Persons and members of large multinational groups cannot elect it, and artificially splitting a business to stay under the threshold may be treated as tax avoidance.
Exemptions, reliefs and free zone status
Certain persons can be exempt, and some income, such as qualifying dividends and participation gains, can be exempt if conditions are met. Free zone companies need to consider whether they meet all conditions for Qualifying Free Zone Person status. Each of these regimes has detailed conditions and documentation requirements, so we review them case by case rather than assume they apply.
Related parties and connected persons
Transactions with related parties and payments to connected persons, such as owners, directors and their relatives, must generally be on arm's-length terms. Depending on the size of the business and its transactions, disclosure forms or transfer pricing documentation may be required. We help collect the information: who the related parties are, what was transacted, at what value and on what terms.
Records and ongoing support
The FTA requires records relating to Corporate Tax to be kept for at least seven years after the end of the tax period they relate to. Good records also make reliefs easier to support if the FTA asks questions. Beyond annual filing, we can provide a compliance calendar, quarterly check-ins and help responding to routine FTA requests within our scope.
Information usually needed
- Trade licence, incorporation documents and shareholder details
- Emirates ID and passport copies of authorised signatories for EmaraTax
- Financial statements for the tax period, audited where required
- Trial balance, general ledger and fixed asset register
- Details of related-party and connected-person transactions
- Information on any exempt income, losses brought forward or relief elections
- For free zone companies: evidence relevant to substance and qualifying income
What you receive
- Completed Corporate Tax registration application and confirmation of the Tax Registration Number
- A financial information checklist tailored to your business
- A draft Corporate Tax return with supporting computation for your review
- Submission assistance on EmaraTax after your approval
- A filing calendar showing upcoming deadlines
What affects the fee
- Whether bookkeeping is up to date and reconciled
- Revenue level and number of transactions
- Free zone status and complexity of the QFZP assessment
- Volume of related-party transactions and documentation needed
- Number of entities and whether a tax group is involved
- Whether audited financial statements are required and their availability
Quotations are itemised, with government fees shown separately from professional fees.
How the process works
- 1
Scoping
We confirm your entity type, tax period, revenue and any special regimes that may be relevant.
- 2
Registration
We prepare and submit the registration on EmaraTax if not already completed.
- 3
Information gathering
You provide financial records against our checklist; we coordinate with your bookkeeper or ours.
- 4
Return preparation
We prepare the computation and draft return and walk you through key positions.
- 5
Review and submission
After your approval, we assist with submission and record the next deadlines.
Frequently asked questions
Do I need to register if my profit is below AED 375,000?
Generally yes. Registration and filing obligations apply to UAE companies regardless of whether tax is payable. The AED 375,000 band determines the rate, not whether you must register.
When is the Corporate Tax return due?
Generally within nine months from the end of the tax period. For a financial year ending 31 December, that is generally 30 September of the following year.
Can my business claim Small Business Relief?
It may if you are a resident person with revenue of AED 3 million or less in the current and all previous tax periods, you are not a QFZP or member of a large multinational group, and you elect it in the return.
Is there a penalty for registering late?
Yes. The Ministry of Finance has confirmed an AED 10,000 administrative penalty for late Corporate Tax registration.
How long must I keep records?
Corporate Tax records generally need to be kept for at least seven years after the end of the tax period they relate to.