The UAE levies federal Corporate Tax on financial years starting on or after June 2023. The rate structure looks simple — 0% up to AED 375,000 of taxable income, 9% above — but registration, free-zone qualification, and transfer-pricing disclosures make the practice anything but simple.
VAT at 5% brings its own traps: registration thresholds, zero-rating and exemptions, and filing cycles. Leeum manages the entire process, including FTA queries and audits after you file.
What we do
- Corporate Tax registration & filing — EmaraTax registration, taxable-income computation, return preparation
- VAT registration & returns — threshold assessment, periodic filings, refund claims
- Risk review — pre-filing reconciliation of books and records, QFZP (free-zone 0%) qualification checks
- FTA audit & query support — document submissions, position papers, on-site support
- Penalty review & waivers — reconsideration requests where penalties arise
Key numbers
- Corporate Tax: 0% up to AED 375,000 / 9% above
- Filing deadline: within 9 months of financial year-end (Dec year-end → 30 September)
- VAT standard rate: 5%; mandatory registration at AED 375,000 of annual taxable supplies (voluntary from AED 187,500)
Note
Rates and thresholds on this page are general guidance as of July 2026. Actual treatment depends on your business structure, industry, and financial year — please contact us for a specific review.
Frequently Asked Questions
Do small companies really have to file?
Yes — registration and filing obligations apply regardless of revenue. Small businesses may consider the temporary Small Business Relief (revenue up to AED 3 million), but whether it helps depends on your position.
We are a free-zone entity taxed at 0%. Do we still file?
Yes. Qualifying Free Zone Persons register and file like everyone else — and must meet substance, separate-accounting, and de-minimis conditions every year, or the whole year is taxed at 9%.
We missed a deadline. What now?
File the outstanding returns quickly and, where grounds exist, apply for a penalty waiver in parallel. We can start with a status diagnosis.