Amybizz Services

Corporate Tax Filing

We offer end-to-end corporate tax filing services, including tax calculation, return preparation, and submission. Our experts minimize your tax liability while ensuring full compliance with UAE corporate tax regulations.

Understanding Corporate Tax in the UAE – A Guide by AMY Bizz FZE

For years, the United Arab Emirates has remained a leading destination for entrepreneurs and investors, thanks to its low-tax framework and pro-business policies. However, starting June 1, 2023, the landscape evolved with the introduction of Corporate Tax (CT) — a federal initiative aimed at aligning the UAE with global tax standards while ensuring long-term economic sustainability.

At AMY Bizz FZE, we believe businesses must stay ahead of regulatory changes, and our goal is to simplify your Corporate Tax compliance journey by helping you understand its fundamentals, obligations, and opportunities.

Understanding Corporate Tax in the UAE – A Guide by AMY Bizz FZE

What Is Corporate Tax in the UAE?

Corporate Tax is a direct tax imposed on the net profits of legal entities and businesses operating in the UAE. It is now a mandatory compliance requirement for most companies and is governed under Federal Decree-Law No. 47 of 2022. Whether you operate as a Free Zone entity, mainland company, or foreign branch, understanding how Corporate Tax impacts your business is essential.

Corporate Tax Rates in the UAE

0% Rate – For taxable income up to AED 375,000, supporting small and micro businesses.
9% Rate – Applies to taxable profits exceeding AED 375,000 across all sectors, unless exceptions apply.
Foreign Banks – May still be taxed under individual emirate laws, often at 20%.

Exceptions Include:

Oil & Gas Companies – Continue under separate tax agreements.
Multinational Groups (MNEs) – Entities exceeding AED 3.15 billion in global revenue may face different tax implications under OECD BEPS Pillar 2, with implementation expected no earlier than 2025.

Who Needs to Register for Corporate Tax?

UAE Resident Companies – Registered entities incorporated or effectively managed within the UAE.
Natural Persons (Sole Proprietors/Entrepreneurs) – If annual UAE turnover exceeds AED 1 million.
Non-Resident Companies – With a permanent establishment (PE) or UAE-sourced income.
Even exempt entities (such as government bodies, qualifying pension funds, or certain Free Zone businesses) must complete corporate tax registration with the Federal Tax Authority (FTA) to validate their exemption status.

How Does Corporate Tax Work in Practice?

Register for Corporate Tax with the FTA and obtain a Corporate Tax Registration Number.
Maintain proper books of accounts, separating business and non-business income clearly.
Calculate taxable income: Start with gross income, then deduct allowable expenses and eligible exemptions.

What Is Considered Taxable Income?

Operating Profits – From sales, services, commissions, and other business activities.
Capital Gains – Earnings from asset sales or investments, unless exempt.
Other Income – Such as rental income, royalties, or UAE-sourced income for non-residents.
Businesses can deduct legitimate operational expenses such as rent, salaries, marketing, depreciation, and administrative costs — as long as they're necessary for generating revenue.
File an annual Corporate Tax Return within nine months after the end of the financial year.
Pay any outstanding Corporate Tax due within the same timeline to avoid penalties.

Corporate Tax Filing

We offer end-to-end corporate tax filing services, including tax calculation, return preparation, and submission. Our experts minimize your tax liability while ensuring full compliance with UAE corporate tax regulations.

Understanding Corporate Tax in the UAE – A Guide by AMY Bizz FZE

At AMY Bizz FZE, we believe businesses must stay ahead of regulatory changes, and our goal is to simplify your Corporate Tax compliance journey by helping you understand its fundamentals, obligations, and opportunities.

What Is Corporate Tax in the UAE?

Corporate Tax Rates in the UAE

0% Rate – For taxable income up to AED 375,000, supporting small and micro businesses.

9% Rate – Applies to taxable profits exceeding AED 375,000 across all sectors, unless exceptions apply.

Foreign Banks – May still be taxed under individual emirate laws, often at 20%.

Exceptions Include:

Oil & Gas Companies – Continue under separate tax agreements.

Multinational Groups (MNEs) – Entities exceeding AED 3.15 billion in global revenue may face different tax implications under OECD BEPS Pillar 2, with implementation expected no earlier than 2025.

Who Needs to Register for Corporate Tax?

UAE Resident Companies – Registered entities incorporated or effectively managed within the UAE.

Natural Persons (Sole Proprietors/Entrepreneurs) – If annual UAE turnover exceeds AED 1 million.

Non-Resident Companies – With a permanent establishment (PE) or UAE-sourced income.

Even exempt entities (such as government bodies, qualifying pension funds, or certain Free Zone businesses) must complete corporate tax registration with the Federal Tax Authority (FTA) to validate their exemption status.

How Does Corporate Tax Work in Practice?

Register for Corporate Tax with the FTA and obtain a Corporate Tax Registration Number.

Maintain proper books of accounts, separating business and non-business income clearly.

Calculate taxable income: Start with gross income, then deduct allowable expenses and eligible exemptions.

What Is Considered Taxable Income?

Operating Profits – From sales, services, commissions, and other business activities.

Capital Gains – Earnings from asset sales or investments, unless exempt.

Other Income – Such as rental income, royalties, or UAE-sourced income for non-residents.

Businesses can deduct legitimate operational expenses such as rent, salaries, marketing, depreciation, and administrative costs — as long as they're necessary for generating revenue.

File an annual Corporate Tax Return within nine months after the end of the financial year.

Pay any outstanding Corporate Tax due within the same timeline to avoid penalties.

Get In Touch

+971-542026301

[email protected]

Business center, Sharjah Publishing City Free Zone, P.O. Box 73111, Sharjah, United Arab Emirates

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