FTA Registration & TRN
Complete registration through the EmaraTax portal, including licence and ownership documentation, with your Tax Registration Number confirmed on issue.
Overview
What This Service Covers
UAE Corporate Tax applies to almost every business licensed in the Emirates, including many Free Zone entities that assume otherwise. Registration is mandatory regardless of whether tax is ultimately payable, and the Federal Tax Authority applies administrative penalties for late or incorrect submissions. We manage the full lifecycle — from establishing your position through to filing and defending it if reviewed.
What Corporate Tax Means for a UAE Business
Corporate Tax is charged on taxable income — accounting profit adjusted for items the legislation treats differently. A headline rate of 9% applies to taxable income above a threshold set by the Ministry of Finance, with income below that threshold taxed at 0%.
The complexity is rarely in the rate. It lies in arriving at the taxable income figure: which expenses are deductible, how related-party transactions are priced, whether exempt income has been correctly identified, and whether any relief has been validly elected. Two businesses with identical accounting profit can arrive at materially different tax positions depending on how these are handled.
Free Zone Entities and the Qualifying Regime
Free Zone companies are not automatically exempt. A Free Zone entity may access a 0% rate on qualifying income where it meets the Qualifying Free Zone Person conditions — which include maintaining adequate substance in the Free Zone, deriving qualifying income, and not having elected to be taxed at standard rates.
Income that falls outside the qualifying definition remains taxable at the standard rate. Because the test is applied per period and can be failed retrospectively, the assessment needs to be documented at the time rather than assumed. This is the single most common area where we find businesses have taken an optimistic position without support.
Reliefs, Elections and Group Treatment
Several reliefs must be actively elected in the return rather than applied automatically. Small Business Relief allows eligible businesses below a revenue threshold to be treated as having no taxable income for a period; eligibility is reassessed each period and the election must be made correctly.
Groups may apply for Tax Group treatment, allowing eligible entities under common ownership to file a single consolidated return. Whether this is advantageous depends on the profit and loss profile across the group, and it carries joint liability consequences that should be understood before electing.
Key Features
What Is Included in This Service
Taxable Income Computation
Accounting profit adjusted for non-deductible expenditure, exempt income, depreciation differences and interest limitation rules, with each adjustment documented.
Qualifying Free Zone Assessment
A documented assessment of whether your income qualifies for the 0% rate, covering substance, activity and de minimis considerations.
Relief & Election Analysis
Evaluation of Small Business Relief, Tax Group formation and other available elections, with a recommendation and the reasoning recorded.
Transfer Pricing Documentation
Review of related-party and connected-person transactions against arm's-length requirements, with disclosure form support where thresholds are met.
Return Preparation & Filing
The annual return prepared, reviewed by a second specialist, and submitted ahead of deadline with the working file retained.
Deadline Tracking
Your registration and filing dates monitored on our side, with advance notice rather than a reminder after the fact.
FTA Correspondence
As registered agents we respond to clarification requests and represent your position directly with the authority.
Benefits
What You Get Out of It
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Penalties Avoided Rather Than Appealed
Registration and filing dates are tracked and actioned early, which is materially cheaper than disputing a penalty after it has been assessed.
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A Position You Can Defend
Adjustments, elections and Free Zone assessments are documented when made. If the FTA queries a treatment two years later, the reasoning already exists in writing.
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No Tax Paid Unnecessarily
Reliefs and deductions are only valuable if identified and validly claimed. We check what applies rather than defaulting to the simplest computation.
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Clarity Before Year End
You get an indication of your likely liability during the year, not as a surprise when the return is prepared — which makes cash planning possible.
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Group Structures Handled Coherently
Multi-entity groups are assessed as a whole, so intra-group pricing and consolidation decisions are made deliberately rather than entity by entity.
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One Point of Accountability
The specialist who prepared your computation is the one who answers questions about it — including any raised by the authority.
Our Methodology
How We Deliver This Service
Each stage has a defined output, so there is never ambiguity about what has been done and what comes next.
Position Review
We examine your licence, financial year, ownership structure, turnover and Free Zone status to establish which rules apply and whether registration is outstanding.
Registration
Where you are not yet registered, we complete the FTA submission, provide the supporting documentation and confirm your TRN.
Records & Adjustments
Financial statements are reviewed and taxable income computed, with each adjustment referenced to the underlying record and the relevant provision.
Elections & Reliefs
Available reliefs are assessed and, where beneficial, elected correctly within the return rather than claimed informally.
Technical Review
A second qualified specialist reviews the computation, disclosures and supporting file before anything is submitted.
Filing & Retention
The return is submitted ahead of deadline and the working file retained, so the position can be evidenced if it is later examined.
Applications
Who This Service Applies To
The obligation is broad, but the analysis differs considerably depending on how your business is structured and what it does.
Newly Licensed Companies
Entities in their first financial period that must register and establish an opening tax position correctly from the outset.
Free Zone Businesses
Companies in DMCC, JAFZA, DIFC and other zones assessing whether their income meets the qualifying conditions.
Trading & Distribution
Businesses with cross-border purchases and related-party supply chains requiring transfer pricing consideration.
Professional Services
Consultancies and agencies with service exports, partner drawings and work-in-progress recognition questions.
Real Estate & Property
Developers and holding entities dealing with investment property treatment and rental income streams.
Holding & Group Entities
Structures evaluating Tax Group formation, participation exemption and consolidated filing.
Not sure which applies to you? See how we work by industry or request an assessment.
Common Questions
Frequently Asked Questions
Does my company need to register for Corporate Tax even if it makes no profit?
Yes. Registration is a separate obligation from payment. A business within scope must register and obtain a Tax Registration Number regardless of whether it expects any tax to be due, and must file a return for each tax period even where the result is nil.
Is a Free Zone company exempt from UAE Corporate Tax?
Not automatically. A Free Zone entity may benefit from a 0% rate on qualifying income if it satisfies the Qualifying Free Zone Person conditions, which include adequate substance in the zone and deriving qualifying income. Income falling outside that definition is taxable at the standard rate, so the position has to be assessed and documented rather than assumed.
What is Small Business Relief and how do I claim it?
Small Business Relief allows an eligible business below a revenue threshold to be treated as having no taxable income for a tax period. It is not automatic — it must be elected in the return, and eligibility is assessed separately for each period, so a business can qualify one year and not the next.
Do I need transfer pricing documentation?
If your business transacts with related parties or connected persons, those transactions must be priced on arm's-length terms. Whether formal documentation such as a Local File or Master File is required depends on thresholds relating to revenue and group size, which we assess as part of the engagement.
What happens if a return has already been filed incorrectly?
Where an error is identified after submission, a voluntary disclosure is usually the appropriate route. Correcting a position proactively is generally treated more favourably than the same error being found during an FTA review, so it is worth addressing rather than leaving.
Can you take over from our existing accountant mid-year?
Yes. We handle handover directly, including obtaining prior computations and reconciling opening balances. It is helpful to start before the year end so the position can be reviewed while records are still being maintained rather than reconstructed afterwards.
Get a Fixed Quote for Corporate Tax Advisory in Dubai
Send us your entity type, trade licence and financial year end. We will confirm exactly what applies and put scope and fees in writing before any work begins.