Corporate tax and VAT services in Dubai
All UAE companies register, and the rate each pays rests on conditions. We test those conditions before anything is filed.
- Corporate tax
- 0% to AED 375,000, then 9%
- VAT
- 5%, registered above AED 375,000
- Free zone
- 0% on qualifying income
- Small Business Relief
- Revenue to AED 3m, to 2029
Through its corporate tax services in Dubai, DM Consultancy prepares and manages corporate tax and VAT registrations and returns, and tests QFZP and Small Business Relief positions before anything is filed. Registration is required even at 0%, a point covered in do all companies need to register for corporate tax. Taxable income above AED 375,000 is taxed at 9%, and VAT registration follows once taxable supplies pass AED 375,000.
Which corporate tax position applies?
Five positions cover almost every UAE company. The gold column is the point the FTA tests, and it is where we spend our time before a return is filed.
| Position | Who it covers | What decides it | Rate or result |
|---|---|---|---|
| Standard regimeMainland and most companies | Mainland companies, and free zone income outside the QFZP regime | Taxable income after adjustments, exemptions and related-party pricing | 0% to AED 375,000 of taxable income, 9% above it |
| Small Business ReliefSmaller resident businesses | Revenue at or below AED 3 million in this period and every earlier one | Revenue in every period, and the election made on the return | Taxable income treated as nil |
| Qualifying Free Zone PersonFree zone companies | Free zone companies that meet every condition for the whole period | Substance in the zone, the income mix, the de minimis limit, audited accounts and arm's length pricing | 0% on qualifying income, 9% on the rest |
| VATTaxable supplies | Businesses with taxable supplies above AED 375,000, or from AED 187,500 by choice | How each supply is classified, and where it is made | 5% standard rate, with zero-rated and exempt supplies |
| Offshore and holdingHolding companies | Offshore companies and holding companies that receive dividends | Whether each shareholding meets the participation exemption conditions | The standard regime, with exempt dividends and qualifying gains |
Estimate the figure first with our UAE corporate tax calculator, or read how the QFZP conditions work in practice.
Which registrations and reliefs are yours?
Five questions on your licence, revenue and customers. The corporate tax registration and VAT position worth discussing, and what decides it, appear right here.
- Your answers stay on this page
- Send the result to an advisor in one tap
- Replies within two business hours, Monday to Saturday
What our corporate tax service checks
The FTA reads the return against the books and the conditions behind each relief. These are the points where an assumption most often differs from the rule.
Below AED 375,000 there is nothing to file.
Registration and an annual return are still required. The 0% band applies to taxable income, and the return is where it is claimed. Registering late draws the corporate tax late registration penalty even when no tax is due.
A free zone licence means 0%.
The 0% rate applies to the qualifying income of a Qualifying Free Zone Person with every condition met. A breach moves all income to the standard regime for that period and the next four.
Small Business Relief applies by itself.
It is elected on the return, and only while revenue stays at or below AED 3 million in every period since the company began.
Payments to my other company are private.
Related-party transactions are priced at arm's length and documented, and the FTA can adjust those that are not. An arrangement with no commercial reason can also be set aside under the general anti-abuse rule (GAAR).
VAT starts when I first charge it.
Registration follows taxable supplies over the past 12 months, or those expected in the next 30 days, whatever the invoices say.
Checked before each return
- The income mix tested against the free zone conditions
- Every election and relief chosen on the return
- Related-party dealings priced and documented
Your corporate tax and VAT calendar
UAE tax runs on fixed dates. We keep each one for you, so the filing is ready before it is due.
- Corporate tax returnWithin nine months of the end of each tax period, with any tax due paid by the same date.
- VAT returnsBy the 28th day after each tax period ends, usually every quarter.
- Small Business ReliefElected again on each return, for tax periods ending by 31 December 2029.
- E-invoicingCompanies with revenue of AED 50 million or more go live on 1 January 2027, and the rest on 1 July 2027. See the e-invoicing timeline.
- RecordsKept for seven years for corporate tax and five for VAT, ready for any FTA review.
- Registration changesNew activities, a new shareholder or a closure each update the FTA record within its deadline.
How corporate tax registration and filing runs
We take the work in this order, so your position is settled before a return goes in. Each return is prepared and reviewed before it is submitted.
Position review
Reading your licence, revenue, customers and related parties against each regime
Your licence, last accounts and main contracts
Registration
Corporate tax and VAT registrations, prepared together where both apply
Ownership and signatory details
Books and figures
Books brought to filing standard, with every VAT code checked
Bank statements and invoices
Returns
Corporate tax and VAT returns, prepared and managed for you
Approval of the figures
Through the year
Advice before new contracts, group changes or a move between regimes
A note when the business changes
You get a written quote before work starts. It only changes if your business does, such as a new group company or a move between regimes.
Accounting and bookkeepingClients in their own words
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Corporate tax and VAT questions
Not sure where you stand? Tell us your licence and revenue, and an advisor replies on WhatsApp.
Ask on WhatsAppWho needs to register for corporate tax in the UAE?
What is the UAE corporate tax rate?
When is the corporate tax return due?
Do I need a corporate tax consultant in Dubai?
How much does VAT registration cost in the UAE?
See where your company stands
In fifteen minutes we map your corporate tax and VAT obligations, the dates that apply and whether QFZP or Small Business Relief fits.
On the call
- Your registrations and the next dates due
- Whether QFZP or Small Business Relief fits
- A written quote before any work starts
