The basics
The standard framework applies a 0% rate on taxable income up to AED 375,000 and 9% above that amount, for companies within scope. Rules and thresholds can be updated, so we always check the current position for your case.
Free zone companies
A company that qualifies as a qualifying free zone person may benefit from a 0% rate on qualifying income, but must meet conditions on substance, income type and other requirements. Income outside those categories can be taxed at the standard rate.
- Registration is generally needed even where the rate is 0%
- Qualifying and non-qualifying income must be tracked separately
- Evidence of substance should be maintained
Our support
We help with the following.
- Corporate tax registration with the Federal Tax Authority
- Assessment of your company's tax position
- Preparation of financial statements for filing
- Annual return preparation and submission
- Ongoing advisory as rules develop