UAE Corporate Tax is mandatory for most businesses. We handle your CIT registration, taxable income calculation and FTA filing, so you stay compliant and avoid penalties.
The UAE introduced Corporate Income Tax (CIT) under Federal Decree-Law No. 47 of 2022, effective for financial years starting on or after 1 June 2023. This marked a fundamental shift in how businesses operating in the UAE manage their tax obligations.
The standard CIT rate is 9% on taxable income above AED 375,000. Income up to that threshold is taxed at 0%. Free zone entities may qualify for a 0% rate on qualifying income, subject to conditions set by the Ministry of Finance.
Critically, every UAE business must register for CIT with the Federal Tax Authority (FTA) regardless of income level. Non-registration is a compliance violation — not just a missed formality.
| CIT Rate | Taxable Income Threshold | Applicability |
|---|---|---|
| 0% | Up to AED 375,000 | All taxable persons |
| 9% | Above AED 375,000 | All taxable persons |
| 0% (Qualifying) | Qualifying free zone income | Eligible free zone persons only |
Corporate Tax applies broadly. If you operate a business in the UAE, you almost certainly need to register. Specifically, CIT applies to:
UAE mainland companies and LLCs
Free zone companies (including those that may qualify for 0% on eligible income)
Foreign companies with a permanent establishment in the UAE
Individuals conducting business activity in the UAE that requires a licence
Banking operations
A few categories are exempt or outside the scope — including government entities, qualifying public benefit entities, natural resource extraction businesses taxed at emirate level and qualifying investment funds.
If you are unsure where your business stands, that is exactly the conversation to have with us.
Edge Management provides end-to-end corporate tax support from first registration to annual filing and ongoing advisory. Here is what that covers:
We handle your CIT registration with the Federal Tax Authority from start to finish. This includes preparing your entity details, financial year information and supporting documentation, then submitting through the EmaraTax portal and managing all follow-up with the FTA until your Tax Registration Number (TRN) is confirmed.
Registration is not optional. Delays attract penalties.
Determining your taxable income is not as simple as looking at your revenue. We review your accounting records, identify allowable deductions, assess exempt income, apply any applicable reliefs (such as participation exemption or small business relief) and calculate your correct taxable base under the UAE CIT law.
If your business transacts with related parties — including group companies, subsidiaries, or affiliated entities — transfer pricing rules apply. We prepare transfer pricing documentation in line with the arm's length principle and OECD guidelines, including Master File and Local File requirements where applicable.
We prepare and file your annual Corporate Tax Return through the EmaraTax portal within the required deadline. Our team reviews every line — revenue, deductions, exempt income, tax credits and loss carry-forwards — to ensure accuracy before submission.
Qualifying Free Zone Persons can benefit from a 0% rate on qualifying income — but the conditions are specific and the consequences of getting it wrong are serious. We assess your eligibility, review your income streams and ensure your free zone structure is properly maintained to preserve the benefit.
As an FTA-registered tax agency, we are authorised to represent your business before the Federal Tax Authority. If you receive an assessment, audit notice, or need to submit a reconsideration request, our tax consultants manage the response — protecting your position and minimising exposure.
The UAE corporate tax framework continues to evolve. We monitor Ministry of Finance and FTA guidance and proactively brief clients on any changes that affect their position, so you are never caught off guard.
Free Consultation We understand your business structure, financial year, and existing compliance status.
Documentation Review We collect and review your trade licence, audited financials, entity details and any related-party information.
CIT Registration We submit your registration through EmaraTax and obtain your TRN.
Tax Position Assessment — We calculate your taxable income, apply all available reliefs and prepare supporting workings.
Return Preparation & Filing — We prepare your CT return, review it with you and submit before the deadline.
Ongoing Support — We remain available for FTA queries, amended returns and year-round advisory.
We are authorised to represent your business before the FTA in registrations, filings, audits and disputes. This is not a detail it matters when something goes wrong.
Every CIT engagement is handled by a senior tax consultant. You get direct access to the person managing your file, not a rotating team of associates.
Our team works exclusively within the UAE regulatory environment. We follow every FTA circular, every Ministry of Finance clarification and every update to the corporate tax guide as it is issued.
We agree on a clear scope and fee before we start. No hourly billing surprises. No hidden extras. You know exactly what you are getting.
If we manage your accounting or audit, your corporate tax work benefits from that context immediately. No re-explaining, no duplication. One team, complete picture.
We work across real estate, retail, trading, technology, hospitality, construction, financial services and more — adapting our approach to the specific realities of your sector.
End-to-End Financial Guidance
"Edge Management Consultancies has been a vital partner in our growth journey. From expert bookkeeping to strategic financial planning through their Fractional CFO services, they’ve helped us streamline operations and make smarter financial decisions."
Reliable Tax & Compliance Experts
"We rely on Edge for all our CIT, VAT, and Excise Tax filings. Their deep knowledge of UAE regulations, combined with proactive compliance support, has made navigating tax obligations stress-free and efficient."
Clear Valuation & Feasibility Support
"Edge provided us with a detailed feasibility study and accurate business valuation that impressed our investors. Their insights gave us the confidence to move forward with our expansion plan."
Internal Controls That Drive Efficiency
"Their internal audit and business process review services transformed how we operate. Edge didn’t just identify gaps—they helped us fix them with practical, sustainable solutions."
Strategic Business Coaching That Works
"The business coaching we received from Edge was focused, actionable, and tailored to our needs. Their team helped us rethink our structure, optimize costs, and boost profitability."
UAE Corporate Tax applies to financial years starting on or after 1 June 2023. For most businesses operating on a calendar year, this means the first taxable period began 1 January 2024.
Yes. All UAE businesses that are within the scope of CIT must register with the FTA, regardless of income level. Failure to register is a compliance violation that attracts administrative penalties, even if no tax is ultimately owed.
The Corporate Tax Return must be filed within 9 months from the end of the relevant tax period. For entities with a financial year ending 31 December, this means a filing deadline of 30 September of the following year. Tax payment is also due by this date.
Yes, free zone companies are within the scope of UAE CIT and must register. However, a Qualifying Free Zone Person (QFZP) may benefit from a 0% rate on qualifying income, provided they meet specific conditions including substance requirements, not opting out of the free zone regime, and ensuring their non-qualifying income stays within a de minimis threshold. The conditions must be assessed carefully — a mistake can cause the entire benefit to be forfeited.
Small Business Relief allows eligible resident taxable persons to elect to be treated as having no taxable income for a tax period, effectively reducing their CIT liability to zero. To qualify, the business must have revenue of AED 3 million or less for the tax period and all prior periods ending on or before 31 December 2026. The relief must be claimed — it is not automatic.
Businesses must retain all records and documents that support their Corporate Tax Return for a minimum of 7 years from the end of the relevant tax period. This includes financial statements, contracts, invoices, transfer pricing documentation, and any records relevant to taxable income and deductions.
Yes. Edge Management is an FTA-registered tax agency and is authorised to represent clients before the FTA in audits, assessments, reconsideration requests, and dispute resolution proceedings.
Whether you need to register for the first time, file your first return, or review your existing compliance position, Edge Management is ready to help. We have worked with businesses across Dubai, Abu Dhabi, Sharjah and all major UAE free zones.