UAE services
Corporate Tax, VAT and Accounting Services in the UAE
The UAE’s corporate tax regime changed the calculus for free-zone businesses: a 0% rate is available to a qualifying free-zone person on qualifying income, but it depends on meeting conditions including adequate substance in the zone. Whether your business qualifies is a question we answer before setup, not after the first return is due.
| Corporate tax rate | 0% on the first AED 375,000 of taxable income, 9% above; free zone 0% on qualifying income if Qualifying Free Zone Person conditions are met |
| VAT | Standard rate 5%; registration mandatory above AED 375,000 in taxable supplies over 12 months, voluntary above AED 187,500 |
| Audit requirement | Not universal, but many free zones require audited accounts for licence renewal and it is increasingly expected generally |
What’s included
- Corporate tax registration and return filing
- Assessment of qualifying free-zone person status and qualifying income
- VAT registration, returns and record-keeping
- Economic substance considerations and documentation
- Licence renewals and ongoing regulatory filings
- Bookkeeping and management accounts
- Audited financial statements where the zone or group requires them
- Payroll and WPS administration
Frequently asked questions
What’s the UAE’s corporate tax rate?
0% on the first AED 375,000 of taxable income and 9% above that. Free zone companies may keep a 0% rate on qualifying income if they meet the Qualifying Free Zone Person conditions.
Can my free zone company still pay 0% corporate tax?
Possibly, if it qualifies as a Qualifying Free Zone Person on its qualifying income — which depends on factors including adequate substance in the zone and the nature of the income. We assess this before setup rather than after the first return is due.
Is VAT registration mandatory in the UAE?
It’s mandatory once taxable supplies exceed AED 375,000 in a 12-month period, with voluntary registration available from AED 187,500.