UAE Taxation

UAE corporate tax rewards businesses that document their position early. Free-zone entities can qualify for a 0% rate on qualifying income, but only if the qualifying income and substance are documented — not merely claimed. We test qualification, set the substance file, and file on that basis.

For mainland entities, the 9% rate applies above the threshold, with transfer pricing and economic substance rules layered on top. We run the position as a whole so the free-zone relief is not lost to a substance gap.

VAT registration, returns and voluntary disclosures run on their own cycle. We file the returns, manage the recovery of input VAT, and handle the disclosures where an error has already been made.

Economic substance requirements apply to relevant activities regardless of tax rate. We assess whether the activity is in scope, build the substance to meet the test, and file the notification.

Transfer pricing documentation now applies to UAE groups. We prepare the master file and local file to the same standard as the rest of the group, covered in our Transfer Pricing service.

Corporate tax registration and returns, VAT filings, free-zone qualifying income analysis, economic substance assessment and reporting, and transfer pricing documentation. The deliverable is a UAE position documented from the start.