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Tax Preparation · UAE

Tax Preparation Services in the UAE

UAE tax compliance now encompasses federal Corporate Tax at 9% on profits above AED 375,000, VAT at 5%, and excise tax on specific goods — all administered by the Federal Tax Authority (FTA).

Overview

Fintax Support Limited prepares Corporate Tax returns, quarterly or monthly VAT returns (VAT 201), and excise tax filings, ensuring correct treatment of free zone qualifying income, transfer pricing documentation, and related-party transactions. We also handle tax deregistration, voluntary disclosures, and FTA audit representation for businesses across all seven Emirates.

Key compliance areas in UAE

06 areas
  • Corporate Tax 9%
  • FTA VAT registration
  • Free Zone vs Mainland
  • ESR
  • WPS
  • UBO reporting

Regulatory framework

UAE Corporate Tax returns are due within nine months of the financial year-end under Federal Decree-Law No. 47 of 2022. VAT returns must be filed within 28 days of the tax period end via the FTA EmaraTax portal. Penalties for late Corporate Tax filing start at AED 500 and escalate, while VAT penalties include fixed amounts plus percentage-based fines on tax due.

FTA (Federal Tax Authority)

Key facts

  • 9 monthsCorporate Tax returnafter the financial year-end
  • 28 daysVAT returnafter the tax period end, via EmaraTax
  • AED 500Late Corporate Tax filing penaltystarting amount, then escalates

The tax year in UAE

1 return a year

  1. Jan
  2. Feb
  3. Mar
  4. Apr
  5. May
  6. Jun
  7. Jul
  8. Aug
  9. Sep
  10. Oct
  11. Nov
  12. Dec
  • 30 SepCorporate Tax return (a 31 December year-end)

Typical dates from our country pages. Where a date depends on the year-end it assumes 31 December (30 June in Australia); your own dates may differ.

10 specialised services

Our Tax Preparation services in UAE

On this page (10)
  1. UAE Corporate Tax Registration & Return Filing
  2. FTA VAT Registration & Quarterly Returns
  3. VAT Refund Applications
  4. Transfer Pricing Documentation & Compliance
  5. Free Zone Qualifying Income Assessment
  6. Excise Tax Registration & Filing
  7. Tax Grouping & Group Relief Advisory
  8. Withholding Tax Compliance
  9. Cross-Border Tax Planning & Treaty Optimization
  10. FTA Audit Preparation & Representation

01 / 10

UAE Corporate Tax Registration & Return Filing

Register your business with the Federal Tax Authority on EmaraTax and prepare annual Corporate Tax returns under Federal Decree-Law No. 47 of 2022. UAE juridical persons pay 9% on taxable income exceeding AED 375,000 — we compute taxable profit, apply small business relief where eligible, and file within nine months of financial year-end.

EmaraTax registration

9% CT computation

Nine-month filing deadline

Penalty avoidance

How it works, details and FAQs

How it works

  1. 01

    EmaraTax registration and TRN setup

    Register the entity on EmaraTax, confirm Corporate Tax registration status, and align financial year-end with licence records.

  2. 02

    Taxable income computation

    Adjust IFRS book profit for non-deductible expenses, exempt income, brought-forward losses, and participation exemption claims.

  3. 03

    Return preparation and review

    Complete the Corporate Tax return with supporting schedules, related-party disclosures, and free zone income classification.

  4. 04

    FTA submission and payment

    File the return via EmaraTax before the nine-month deadline and arrange Corporate Tax payment to the FTA.

All UAE juridical persons — including mainland LLCs, private shareholding companies, and branches of foreign entities — must register for Corporate Tax with the Federal Tax Authority and file annual returns regardless of whether tax is payable. The standard rate is 9% on taxable income exceeding AED 375,000, with income up to that threshold taxed at 0%. Returns are due within nine months of the financial year-end under the FTA Tax Procedures Law, and late filing triggers administrative penalties starting at AED 500, escalating with continued non-compliance. We reconcile IFRS financial statements to taxable income, apply participation exemption on qualifying dividends, and classify free zone income separately where a Qualifying Free Zone Person election applies. Small business relief may exempt businesses with revenue below AED 3 million subject to conditions. Our preparation ensures EmaraTax submissions align with audited accounts and transfer pricing documentation held on file.

Common questions

02 / 10

FTA VAT Registration & Quarterly Returns

Register for VAT with the Federal Tax Authority and file quarterly VAT 201 returns through the EmaraTax portal. UAE VAT at 5% applies to most taxable supplies — returns are due within 28 days after each tax period end, and we reconcile output tax, recoverable input tax, and reverse charge entries before submission.

VAT 201 quarterly filing

Output and input VAT reconciliation

28-day deadline tracking

AED 1,000 late penalty guard

How it works, details and FAQs

How it works

  1. 01

    VAT registration on EmaraTax

    Complete FTA VAT registration, obtain your Tax Registration Number, and configure quarterly tax period assignments.

  2. 02

    Quarterly transaction reconciliation

    Reconcile sales and purchase invoices for the VAT period, verifying tax codes, reverse charge, and import VAT treatment.

  3. 03

    VAT 201 return preparation

    Calculate output tax, recoverable input tax, adjustments, and net VAT payable or refundable for the quarter.

  4. 04

    EmaraTax submission and payment

    Submit the VAT 201 return within 28 days of period end and arrange VAT payment or refund claim via EmaraTax.

Businesses with taxable supplies and imports exceeding the mandatory registration threshold must register for UAE VAT with the Federal Tax Authority and file VAT 201 returns for each assigned tax period. The standard VAT rate is 5% on taxable supplies, with zero-rated treatment for exports and certain categories including specified education and healthcare services. Quarterly returns must be submitted within 28 days of the tax period end through the EmaraTax portal, accompanied by payment of net VAT due. Late filing incurs an initial penalty of AED 1,000, which doubles on subsequent offences within 24 months under the FTA Tax Procedures Law. We reconcile output tax on standard-rated, zero-rated, and exempt supplies against recoverable input tax, apply reverse charge on designated imported services, and verify tax invoices meet FTA format requirements including TRN, serial numbers, and Arabic fields. Voluntary disclosures for prior-period errors are prepared where material discrepancies are identified.

Common questions

03 / 10

VAT Refund Applications

Prepare and submit VAT refund applications to the Federal Tax Authority for businesses in refund positions — including new registrants, exporters, and entities with excess input tax. We compile supporting documentation, reconcile refund claims to VAT 201 returns, and track FTA processing through EmaraTax.

Refund position analysis

Supporting documentation

Export and zero-rated claims

FTA processing tracking

How it works, details and FAQs

How it works

  1. 01

    Refund eligibility assessment

    Review VAT account history, supply mix, and registration date to confirm refund entitlement under FTA rules.

  2. 02

    Documentation compilation

    Gather tax invoices, credit notes, customs import declarations, and export proof supporting the refund amount.

  3. 03

    Refund application preparation

    Prepare the VAT refund request on EmaraTax with reconciled figures linking to filed VAT 201 returns.

  4. 04

    FTA follow-up and receipt

    Respond to FTA documentary queries, provide additional evidence if requested, and confirm refund credit to bank account.

Businesses that consistently incur more recoverable input VAT than output tax — common among exporters, manufacturers with zero-rated supplies, and newly VAT-registered entities with upfront capital purchases — may apply for VAT refunds through the FTA EmaraTax portal. Refund applications must be supported by valid tax invoices showing the supplier TRN, import customs documents for goods brought into the UAE, and export evidence including bills of lading or airway bills for zero-rated export supplies. The FTA reviews refund claims against filed VAT 201 returns and may request additional documentation before approving payment. We analyse your VAT account to determine whether a refund application or carry-forward of excess input tax is more appropriate, prepare reconciliations linking claimed amounts to underlying transactions, and manage FTA correspondence through to refund receipt. Tourist refund schemes and designated zone refund procedures are handled separately where applicable.

Common questions

04 / 10

Transfer Pricing Documentation & Compliance

Prepare transfer pricing documentation under Cabinet Decision No. 56 of 2023 to demonstrate arm's-length pricing on related-party transactions. UAE Corporate Tax law requires businesses meeting revenue thresholds to maintain Local File and Master File documentation — we benchmark intercompany charges and defend pricing during FTA reviews.

Related-party transaction mapping

Local and Master File preparation

Arm's-length benchmarking

FTA adjustment defence

How it works, details and FAQs

How it works

  1. 01

    Related-party transaction identification

    Identify all controlled transactions including goods, services, financing, and intangible transfers within the UAE group.

  2. 02

    Functional and economic analysis

    Analyse functions performed, assets employed, and risks assumed by each entity to determine appropriate transfer pricing method.

  3. 03

    Benchmarking and documentation

    Prepare Local File and Master File with comparable company searches, margin analysis, and supporting contracts.

  4. 04

    Annual update and FTA readiness

    Update documentation for new transactions and changed terms, maintaining files ready for FTA audit review.

UAE Corporate Tax law requires related-party transactions to be conducted at arm's length, with the Federal Tax Authority empowered to adjust taxable income where transfer prices deviate from market rates. Cabinet Decision No. 56 of 2023 sets documentation requirements including Local File and Master File obligations for businesses with revenue exceeding AED 200 million, with simplified requirements available for smaller related-party transaction values. We map intercompany charges including management fees, royalty payments, cost-plus service arrangements, and financing transactions, then benchmark them using comparable uncontrolled price, resale price, or transactional net margin methods as appropriate. Documentation includes functional analysis of each entity's role, economic analysis supporting the chosen method, and contemporaneous records of pricing policies. Maintaining robust transfer pricing files is essential for free zone entities defending Qualifying Free Zone Person status and for multinational groups subject to Pillar Two top-up tax calculations at 15%.

Common questions

05 / 10

Free Zone Qualifying Income Assessment

Assess and document Qualifying Free Zone Person (QFZP) status to benefit from 0% Corporate Tax on qualifying income under Cabinet Decision No. 100 of 2023. We classify income streams, verify substance requirements, and prepare supporting schedules for the Corporate Tax return and FTA review.

Qualifying income classification

Substance requirement verification

0% vs 9% rate mapping

De minimis threshold monitoring

How it works, details and FAQs

How it works

  1. 01

    QFZP eligibility review

    Confirm the entity meets Qualifying Free Zone Person conditions including adequate substance, audited accounts, and compliant transfer pricing.

  2. 02

    Income stream classification

    Segregate revenue into qualifying income from free zone transactions and non-qualifying mainland or excluded activities.

  3. 03

    De minimis and substance testing

    Monitor non-qualifying revenue against the de minimis threshold and document substance with employee and expenditure evidence.

  4. 04

    Return schedules and documentation

    Prepare Corporate Tax return schedules showing qualifying and non-qualifying income with supporting analysis for FTA filing.

Businesses operating in UAE designated free zones may elect to be treated as Qualifying Free Zone Persons and benefit from 0% Corporate Tax on qualifying income, provided they meet conditions under Cabinet Decision No. 100 of 2023. Qualifying income generally includes revenue from transactions with other free zone persons, certain foreign-source income, and qualifying intellectual property income. Income derived from mainland UAE customers or from excluded activities is subject to the standard 9% rate on taxable profits above AED 375,000. Maintaining QFZP status requires adequate substance in the free zone, audited financial statements, compliant transfer pricing documentation, and ensuring non-qualifying revenue does not exceed the de minimis threshold. We classify each income stream, prepare supporting schedules for the Corporate Tax return, and document substance with evidence of employees, operating expenditure, and strategic decisions made within the free zone to defend the 0% rate during FTA audits.

Common questions

06 / 10

Excise Tax Registration & Filing

Register for UAE excise tax with the Federal Tax Authority and file periodic excise returns for tobacco products, energy drinks, and carbonated beverages. Excise tax rates range from 50% to 100% depending on product category — we manage stock reconciliation, return preparation, and EmaraTax submission.

Product category classification

Excise return filing

Stock and warehouse reconciliation

FTA penalty prevention

How it works, details and FAQs

How it works

  1. 01

    Excise tax registration

    Register as an excise tax registrant or warehouse keeper on EmaraTax for applicable product categories.

  2. 02

    Stock and import reconciliation

    Reconcile excise goods inventory movements, import customs declarations, and production records for the period.

  3. 03

    Excise return preparation

    Calculate excise tax due on tobacco, energy drinks, and carbonated beverages at applicable rates for the filing period.

  4. 04

    EmaraTax submission and payment

    Submit the excise return through EmaraTax and arrange payment within the prescribed FTA deadline.

UAE excise tax applies to tobacco and tobacco products at 100%, energy drinks at 100%, and carbonated beverages at 50%, with carbonated beverage rates effective from 1 January 2026 under recent FTA amendments. Importers, producers, and warehouse keepers of excise goods must register with the Federal Tax Authority and file periodic excise tax returns through EmaraTax. Returns require reconciliation of stock movements including imports via customs declarations, domestic production, releases from designated zones, and sales to retailers or consumers. Excise tax is calculated on the higher of the designated price published by the FTA or the retail selling price minus excise tax. Non-compliance with registration, stock reporting, or filing obligations triggers penalties under the Excise Tax Law and the broader FTA Tax Procedures Law. We manage excise registration, maintain stock registers aligned with FTA warehouse requirements, and prepare returns with supporting import and sales documentation.

Common questions

07 / 10

Tax Grouping & Group Relief Advisory

Advise on UAE Corporate Tax group registration and tax loss relief for related entities under common ownership. Tax groups allow consolidated filing and offset of losses between members — we assess eligibility, prepare group registration applications, and optimise loss utilisation across your UAE entities.

Tax group formation

Intra-group loss relief

Consolidated filing

Ownership change monitoring

How it works, details and FAQs

How it works

  1. 01

    Group eligibility assessment

    Review ownership structures, residency status, and financial year-end alignment across proposed group members.

  2. 02

    Group registration application

    Prepare and submit tax group registration on EmaraTax with supporting ownership documentation and member details.

  3. 03

    Loss relief planning

    Identify available tax losses across group members and plan offsets against profitable entities' taxable income.

  4. 04

    Consolidated return preparation

    Prepare the group Corporate Tax return eliminating intra-group transactions and applying loss relief elections.

UAE Corporate Tax legislation permits related entities under common control to form a tax group for consolidated filing and intra-group loss relief, subject to meeting ownership and residency conditions. A tax group requires a parent company that is a UAE tax resident holding at least 95% of the share capital, voting rights, and profit entitlement in subsidiary members, with all members sharing the same financial year-end. Group registration allows the parent to file a single Corporate Tax return on behalf of all members, eliminating intra-group transactions and enabling tax losses of one member to offset taxable income of another. We assess whether your mainland and free zone entities can be grouped — noting that Qualifying Free Zone Person members may affect group eligibility — prepare EmaraTax registration applications, and model the tax benefit of loss relief across your UAE structure. Ownership changes during the year trigger group membership reviews to ensure continued compliance.

Common questions

08 / 10

Withholding Tax Compliance

Manage UAE withholding tax obligations on cross-border payments including dividends, interest, and royalties under Corporate Tax law and applicable double taxation treaties. We determine withholding rates, prepare returns, and ensure treaty relief is correctly claimed through EmaraTax.

Cross-border payment analysis

Treaty rate application

Withholding tax returns

Compliance and penalty guard

How it works, details and FAQs

How it works

  1. 01

    Payment classification

    Identify cross-border payments subject to UAE withholding tax including dividends, interest, royalties, and service fees.

  2. 02

    Treaty and rate determination

    Determine applicable withholding rate under domestic law and relevant double taxation treaty provisions.

  3. 03

    Withholding and return filing

    Withhold tax at source, remit to the FTA, and file withholding tax returns on EmaraTax within prescribed deadlines.

  4. 04

    Certificate and documentation

    Issue withholding tax certificates to non-resident recipients and maintain treaty relief documentation on file.

UAE Corporate Tax introduces withholding tax obligations on certain payments made to non-resident persons, including dividends, interest, and royalties, with domestic rates potentially reduced under the UAE extensive network of double taxation treaties. UAE-resident entities making qualifying cross-border payments must withhold tax at source, remit to the Federal Tax Authority, and file withholding tax returns through EmaraTax within the prescribed deadlines under the Tax Procedures Law. Treaty relief requires documentation demonstrating the recipient is the beneficial owner of the income and meets conditions under the relevant bilateral agreement. We classify each cross-border payment, determine the applicable domestic and treaty withholding rates, prepare returns and withholding tax certificates, and coordinate with foreign recipients on treaty claim procedures. Withholding tax compliance integrates with transfer pricing documentation where intercompany payments to related non-residents are involved, and with Pillar Two considerations for multinational groups subject to the 15% top-up tax.

Common questions

09 / 10

Cross-Border Tax Planning & Treaty Optimization

Structure cross-border operations to optimise UAE Corporate Tax, withholding tax, and Pillar Two top-up obligations using double taxation treaties and free zone incentives. We model holding structures, permanent establishment exposure, and treaty benefits for multinational groups operating across the Emirates and internationally.

Treaty network optimisation

Holding structure design

Pillar Two top-up planning

Permanent establishment analysis

How it works, details and FAQs

How it works

  1. 01

    Structure and flow mapping

    Map group entities, income flows, and cross-border transactions across UAE mainland, free zones, and foreign jurisdictions.

  2. 02

    Tax modelling and scenario analysis

    Model Corporate Tax at 9%, free zone 0% qualifying income, withholding tax, and Pillar Two 15% top-up scenarios.

  3. 03

    Treaty and incentive optimisation

    Recommend structures leveraging UAE treaty network, participation exemption, and Qualifying Free Zone Person benefits.

  4. 04

    Implementation roadmap

    Deliver actionable plan covering entity restructuring, substance requirements, and ongoing compliance obligations.

The introduction of UAE Corporate Tax at 9% on profits above AED 375,000, combined with 0% qualifying free zone rates and a broad double taxation treaty network, creates significant planning opportunities for multinational groups establishing or restructuring their Gulf presence. We analyse holding company structures, permanent establishment exposure for foreign entities operating in the UAE, and treaty-based withholding tax reductions on cross-border dividend, interest, and royalty flows. For groups with global revenue exceeding EUR 750 million, Pillar Two rules impose a 15% top-up tax on undertaxed profits, requiring coordination between UAE Corporate Tax filings and global minimum tax calculations. Free zone Qualifying Free Zone Person elections, participation exemption on qualifying shareholdings, and transfer pricing compliance under Cabinet Decision No. 56 are integrated into every planning recommendation. Our advisory ensures structures have genuine economic substance and withstand FTA scrutiny under the Tax Procedures Law.

Common questions

10 / 10

FTA Audit Preparation & Representation

Prepare comprehensive documentation and represent your business during Federal Tax Authority audits covering Corporate Tax, VAT, and excise tax. The FTA may review up to five years of returns — we compile reconciliations, respond to information requests, and negotiate assessments under the Tax Procedures Law.

Pre-audit readiness review

Documentation compilation

FTA correspondence management

Assessment negotiation

How it works, details and FAQs

How it works

  1. 01

    Audit notification response

    Review FTA audit scope and notification, assemble the audit team, and establish document production timelines.

  2. 02

    Reconciliation and evidence preparation

    Reconcile filed returns to general ledger, prepare VAT-to-CT bridges, and compile supporting transaction evidence.

  3. 03

    FTA meeting representation

    Represent the business during FTA audit meetings, present documentation, and respond to examiner queries.

  4. 04

    Assessment review and objection

    Review proposed FTA assessments, negotiate adjustments, and file objections or voluntary disclosures where appropriate.

The Federal Tax Authority conducts audits covering Corporate Tax, VAT, and excise tax returns for up to five years under the Tax Procedures Law, with extended periods where fraud or evasion is suspected. FTA auditors examine reconciliations between filed returns and accounting records, verify tax invoice compliance, review transfer pricing documentation under Cabinet Decision No. 56, and assess free zone qualifying income claims. Discrepancies may result in additional tax at 9% Corporate Tax or 5% VAT, penalties including the AED 1,000 late filing fine that doubles on repeat offences, and interest at 14% per annum on unpaid amounts. We conduct pre-audit readiness reviews to identify and remediate issues before the FTA arrives, compile organised working paper files linking book figures to VAT 201 and Corporate Tax returns, and represent clients throughout the audit process. Where assessments are proposed, we review the FTA position, negotiate adjustments, and prepare objections supported by legal and technical analysis.

Common questions

FAQ

Frequently asked questions

Faiz Hussain, Founder and CEO of Fintax Support

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Tax Preparation · UAE

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Faiz Hussain, Founder and CEO of Fintax Support

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