Previous experienceBusinesses subject to Value Added Tax
Tax Agency registration No. 30001887 — registered to act and correspond on your behalf before the FTA.
Verify on the FTA registerOpens the FTA's official register filtered to this entry (20043873).
Corporate Tax, handled with confidence
From registration to filing, AL TAMAYUZ manages your UAE Corporate Tax obligations end to end — so your position is accurate, defensible and always on time.
UAE Corporate Tax is now a permanent obligation
Most UAE businesses — free-zone companies included — must register, keep proper records and file an accurate return. Do any of these describe where you are today?
Registered, but not yet certain of the position
- You have just registered for Corporate Tax and are not sure what happens next.
- You operate from a free zone and cannot tell whether the 0% regime applies to your income.
- You run a group of companies and related-party transactions have never been documented.
- Your first return is approaching and the bookkeeping is not tax-ready.
A first return built on unadjusted books is the most common — and most avoidable — Corporate Tax error.
A reviewed position, before anything is filed
- We confirm your tax period, your filing date and what your registration commits you to.
- We assess Qualifying Free Zone Person status and Small Business Relief against your actual facts.
- We prepare the related-party and transfer-pricing documentation your group needs.
- We bring the books to a tax-ready close and compute taxable income from audited or reviewed figures.
Every return is reviewed by a registered tax agent. See what is included
From accounting profit to the return — one sequence
Each step is a written working you receive with the return.
Accounting profitAdjustmentsTaxable income0% bandTaxed at 9%LiabilityCorporate Tax, from registration to representation
Six deliverables that cover the full obligation — each prepared by a specialist and signed off by a registered tax agent before it reaches the Federal Tax Authority.
Corporate Tax registration
Agent-reviewedRegistration with the FTA through EmaraTax, including free-zone, branch and group considerations, so the entity is registered correctly the first time.
Taxable-income computation
IncludedFrom accounting profit to taxable income: adjustments, disallowed expenses, exempt income and reliefs — with a working paper for every line.
Return preparation & filing
Agent-reviewedThe return prepared, reviewed by a registered tax agent, approved by you and filed within the statutory deadline — with the payment position confirmed.
Small Business Relief & free-zone assessment
IncludedA documented assessment of whether Small Business Relief or Qualifying Free Zone Person status applies — and what electing it means for you.
Transfer pricing & related-party support
IncludedIdentification of related parties and connected persons, arm's-length support for intra-group transactions, and the disclosures the return requires.
FTA representation & clarifications
IncludedAs a registered tax agency we correspond with the FTA on your behalf — clarification requests, queries on a filed return and audit support.
You receive the filed return, the computation behind it and the registered tax agent's sign-off — in writing.
The Corporate Tax timeline
One tax period, five moments that matter. We track each of them for you, so the return is never a last-minute exercise.
Registration
The registration window is set by your licence; we confirm the date that applies to you.
Financial year runs
Your financial year is your tax period. Records are kept, related-party transactions are logged and reliefs are tracked as you go.
Books closed & adjusted
Year-end close under the accounting standards that apply to you, the tax adjustments, and the financial statements the computation is built on.
Prepared & reviewed
A specialist prepares the computation and the return; a registered tax agent reviews every position and disclosure before you approve it.
Filed & paid
The return is filed and any tax due is settled within nine months of the period end.
Deadline per Federal Decree-Law No. 47 of 2022. Confirm your period on tax.gov.ae.Reliefs and regimes we assess
The law offers several ways to reduce or exempt what you owe. Each has conditions, elections and consequences — so we test them against your facts, not your hopes.
- Small Business Relief for eligible resident businessesRevenue not exceeding AED 3 million; available for tax periods ending on or before 31 December 2029 (Ministerial Decision No. 73 of 2023, extended by Ministerial Decision No. 131 of 2026)
- Qualifying Free Zone Person statusThe substance, qualifying-income and other conditions the law sets, tested every tax period
- Exempt income such as qualifying dividends and participation incomeIdentified in the computation and supported with evidence
- Group provisions — tax groups, transfers within a qualifying group and business restructuring reliefAssessed with the ownership and residency conditions each requires
- Foreign tax credit for tax paid abroad on income that is also taxable in the UAESubject to the limits the law sets
- Tax losses carried forward against future taxable incomeSubject to the continuity and ownership conditions in the law
Turn a relief over to see what we test
Revenue not exceeding AED 3,000,000.
Qualifying income and substance.
Ownership, periods, carry-forward.
A registered tax agent reviews every Corporate Tax return
Corporate Tax rewards care more than speed. The computation, the relief decisions and the disclosures are prepared by specialists and then reviewed line by line by an FTA-registered tax agent before you are asked to approve anything.
Because AL TAMAYUZ is an FTA-registered tax agency, that same agent can correspond with the Federal Tax Authority on your behalf — from a clarification request to a query on a filed return.
About our FTA registration
A first review at one table
Your returns and records on the table, our questions beside them. A specialist prepares, a senior reviews, and the registered tax agent signs off the tax position before anything is filed.
How the engagement works
Four steps, one accountable team. You always know what has been done, what is next and what we need from you.
Read before you decide
Factual summaries of the rules this page relies on — each linked to its official source.
Small Business Relief — who qualifies and what it costs you
The AED 3 million revenue condition, the election on the return, and the trade-offs — including losses you cannot carry forward while electing.
Corporate Tax registration — who, when and how
Which persons must register, what the FTA asks for on EmaraTax, and how free-zone entities and branches are treated.
The records a Corporate Tax return depends on
Financial statements, ledgers, related-party schedules and the supporting documents — and how long the law expects you to keep them.
Corporate Tax questions we hear most
Short, factual answers. Your own position always depends on your facts — that is what the consultation is for.
Under Federal Decree-Law No. 47 of 2022, taxable persons must register with the FTA — UAE companies, mainland and free zone alike, and individuals in business above the published threshold. That applies even where 0% or a relief is expected. We confirm whether, and by when, you must register.
The published structure is 0% on taxable income up to AED 375,000 and 9% above that threshold. Taxable income is not accounting profit: it is that profit after the adjustments, exempt income and reliefs the law prescribes. Qualifying Free Zone Persons have their own rate structure for qualifying income.
Free-zone entities register and file like any other taxable person. Their treatment depends on meeting the Qualifying Free Zone Person conditions every tax period. Meet them and 0% applies to qualifying income; fail them and the standard rate applies for a period the law sets. We assess your position and file accordingly.
Yes. AL TAMAYUZ is an FTA-registered tax agency (Tax Agency Reg. No. 30001887) and its tax agent is registered with the FTA (registration 20043873). Once appointed, we correspond with the FTA on your behalf — clarification requests, queries on a filed return and audit support. Verify both on the FTA's public register.
Financial statements under the accounting standards accepted in the UAE — IFRS, or IFRS for SMEs where you qualify — plus the ledgers, related-party schedules and documents that support every figure in the return. The law sets a retention period after the tax period ends. We usually start from the books.
Scope first. A registration-only engagement, a first return for a single entity and a group with transfer-pricing documentation are very different pieces of work, so we do not publish a price list. After a short consultation you receive a written scope and a written quote before any work begins.
One tax period, five moments — and a written conclusion on every relief before the return is filed.
Get your Corporate Tax position right
Tell us where you are — newly registered, first return approaching, or unsure about a relief — and a tax specialist will come back promptly with the questions we need answered.
1234Talk to a tax agent
A Corporate Tax specialist responds promptly.
We use your details only to respond to your request.
Corporate Tax works best on well-kept books
Your first return should not be an experiment
Book a consultation and get a clear next step promptly.
