JRE · Joshi Real Estate

Tax & Compliance

Corporate Tax

UAE corporate tax is live at 9% above AED 375,000 of profit, with 0% still available to qualifying free zone persons. We register, structure and file so you pay what the law requires and nothing more.

Every taxable person must register with the Federal Tax Authority and file annually, and the details, transfer-pricing disclosures, exempt-income elections, small-business relief under AED 3 million of revenue, decide the actual bill. Free zone companies need to actively maintain qualifying status: adequate substance, qualifying income and audited accounts.

We handle FTA registration, assess your qualifying free zone position, plan elections and reliefs before year-end while they can still change the outcome, and prepare and file the return itself.

What we handle

  • FTA corporate-tax registration
  • Qualifying free zone person assessment and upkeep
  • Small-business relief and election planning
  • Taxable-income computation and return filing
  • Group structuring and loss utilisation
  • FTA correspondence and audit support

Frequently asked questions

What is the corporate tax rate in the UAE?

9% on taxable profits above AED 375,000, and 0% below that threshold. Qualifying free zone persons keep 0% on qualifying income, and small business relief can exempt businesses with revenue under AED 3 million. The details of elections and substance decide the real bill.

Do free zone companies pay UAE corporate tax?

Only qualifying free zone persons keep the 0% rate, which requires adequate substance in the zone, qualifying income streams and audited accounts. Fail a condition and the whole profit taxes at 9%, so maintaining qualifying status is an active job we run for clients.

When are UAE corporate tax returns due?

Nine months after the financial year ends, so a December year-end files by the following September. Registration with the FTA is mandatory for almost all businesses regardless of profit, with penalties for late registration.

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