Manage Corporate Tax from registration and accounting readiness through annual return filing, free-zone analysis, related-party matters, audit support and deregistration.
Corporate Tax compliance depends on the accounting records maintained throughout the Tax Period, the tax adjustments applied at year-end and the evidence supporting any special treatment used in the return.
ZeroSync's Corporate Tax services cover routine registration and filing as well as specialist areas such as QFZP, Related Parties, tax audit support and deregistration.
The FTA Corporate Tax Registration service was updated on 25 June 2026. It is available through EmaraTax, is listed as free of charge and gives a 20-business-day estimated FTA completion time from receipt of a completed application.
EmaraTax registration support, document review and taxable-person profile setup.
Tax computation, adjustments, return preparation, supporting schedules and filing support.
Technical review of transactions, structures, reliefs, deductions and other tax positions.
Free-zone status, Qualifying Income, conditions and documentation for the applicable Tax Period.
FTA audit readiness, return-to-accounts reconciliation, evidence and information-request support.
Related Party and Connected Person mapping, arm's-length support and disclosure preparation.
EmaraTax deregistration support where business cessation, liquidation or another qualifying event occurs.
Review of business-activity revenue and registration/filing obligations for freelancers and individuals carrying on business.
| Your situation | Recommended service |
|---|---|
| Need a Corporate Tax Registration Number? | Corporate Tax Registration → |
| Need to prepare and file the annual return? | Corporate Tax Return Filing → |
| Need advice on a transaction or tax treatment? | Corporate Tax Advisory → |
| Free-zone company assessing 0% treatment? | QFZP Assessment & Filing → |
| Received an FTA audit or information request? | Corporate Tax Audit Support → |
| Need Related Party / Connected Person support? | Related-Party Disclosure → |
| Business has ceased or is being liquidated? | Corporate Tax Deregistration → |
The FTA states that individuals and juridical persons are subject to 0% on taxable income up to and including AED 375,000 and 9% on taxable income above AED 375,000.
The rate is applied to taxable income, not simply turnover. The Corporate Tax calculation begins from accounting information and then applies the adjustments required by the Corporate Tax Law.
Confirm the taxable person and obtain the Corporate Tax Registration Number.
Keep accounting records, tax schedules and supporting documents during the Tax Period.
Finalise the accounting records and financial information for the period.
Prepare the tax adjustment bridge and determine taxable income.
Submit the return and settle Corporate Tax due within the applicable deadline.
The FTA reminds Taxable Persons that Corporate Tax Returns and Corporate Tax payable are generally due within nine months from the end of the relevant Tax Period, subject to any specific decision affecting a particular period.
For example, the FTA has stated that a business with a Tax Period ending 31 December 2025 generally has a filing and payment deadline of 30 September 2026.
Article 56 of the Corporate Tax Law requires Taxable Persons to maintain relevant records and documents for seven years following the end of the Tax Period to which they relate.
The working file should allow the taxable income and the information reported to the FTA to be understood later, not only on the filing date.
The FTA's Free Zone guidance explains that a Qualifying Free Zone Person can benefit from 0% Corporate Tax on Qualifying Income while other taxable income can be subject to 9%.
QFZP status depends on conditions such as adequate substance, Qualifying Income, transfer-pricing compliance and other requirements under the applicable legislation. The analysis needs to be performed for the entity and Tax Period.
| Working-paper area | Purpose |
|---|---|
| Financial statements / trial balance | Establish the accounting starting point for the Tax Period. |
| Tax adjustment schedule | Document additions, deductions, exemptions, reliefs and other tax adjustments. |
| Related-party schedule | Identify controlled transactions and relevant disclosure/documentation requirements. |
| Free-zone analysis | Support QFZP status and Qualifying Income where relevant. |
| Tax computation | Calculate taxable income, tax liability, credits and Corporate Tax payable. |
| Return support | Tie the filed Corporate Tax fields to the final working papers. |
The current FTA Corporate Tax Registration service states that a natural person is required to register where total revenue generated from UAE business or business activities exceeds AED 1 million within a calendar year.
The FTA excludes salary, private investment income and real-estate investment income from that revenue calculation. Specific facts still need to be reviewed before concluding whether the individual is carrying on a taxable Business or Business Activity.
Current FTA revenue threshold stated on the Corporate Tax Registration service for natural persons carrying on UAE business or business activities.
The FTA's Small Business Relief guidance describes an optional relief for eligible Resident Persons where revenue does not exceed AED 3 million in the relevant Tax Period and all previous Tax Periods ending on or before 31 December 2026, subject to the detailed conditions and exclusions.
The election is made through the Tax Return, so eligibility should be reviewed before the return is submitted.
Controlled transactions and Connected Person payments require identification and appropriate support.
Qualifying status and income classification need to be documented for the Tax Period.
Eligibility, timing and the supporting facts need to be reviewed before the return is finalised.
Asset transfers, reorganisations or ownership changes can require transaction-specific analysis.
Return-to-accounts reconciliation and supporting evidence need to be organised for response.
Cessation, liquidation or another qualifying event can trigger separate FTA deregistration work.
The FTA's Corporate Tax Registration service lists common documents including incorporation or partnership documentation where available, commercial registration, valid trade licence, identification for certain owners and authorised signatories, and evidence of signatory authority.
The final documents depend on the type of taxable person and the information requested in the EmaraTax application.
Close the accounting period so the tax calculation starts from a stable set of numbers.
Resolve material bank, receivable, payable, tax and intercompany differences.
Review additions, disposals, depreciation and supporting asset records.
Identify controlled transactions and Connected Person payments before disclosure work begins.
Document QFZP conditions and Qualifying Income analysis where the entity relies on the free-zone regime.
Retain contracts, invoices, calculations and other records behind material tax treatments.
For individuals and juridical persons, the FTA states that taxable income up to and including AED 375,000 is subject to 0%, while taxable income above AED 375,000 is subject to 9%. Qualifying Free Zone Persons have separate rules for Qualifying Income.
The current FTA Corporate Tax Registration service is available through EmaraTax. The service page updated 25 June 2026 lists the application as free and provides the current documentation and submission process.
The FTA states that Taxable Persons generally need to file their Corporate Tax Return and pay Corporate Tax due within nine months from the end of the relevant Tax Period, subject to any specific decision affecting a particular period.
The Corporate Tax Law requires relevant records and documents to be maintained for seven years following the end of the Tax Period to which they relate.
No. The 0% treatment applies to Qualifying Income of a Qualifying Free Zone Person that satisfies the applicable conditions. Free-zone status by itself is not enough.
Yes. The FTA states that a natural person must register where UAE business or business-activity revenue exceeds AED 1 million in a calendar year, while salary, private investment income and real-estate investment income are excluded from that revenue test.
Eligible Resident Persons can elect for Small Business Relief where the relevant conditions are met, including the AED 3 million revenue threshold for relevant Tax Periods and previous Tax Periods ending on or before 31 December 2026.
Tell us your entity type, Tax Period, registration status and the issue you need help with. We can identify the right Corporate Tax workstream.
