Corporate Tax
Corporate Tax Advisory in the UAE
UAE corporate tax is simple in principle, 9% above AED 375,000, but the reliefs and free zone rules are where real money and real risk sit. Ledger Wise advises UAE businesses on how the corporate tax law applies to their specific structure, including Small Business Relief, Qualifying Free Zone Person status and the treatment of group and related party transactions. We give you a clear read on your position before you commit to it.
What's included
What corporate tax advisory with Ledger Wise covers.
Position assessment
We review your activities, structure and revenue to establish how corporate tax applies to you.
Small Business Relief
We assess eligibility and the trade offs, and advise whether to elect it for the period.
Free zone and QFZP
We test your activities against the qualifying and excluded activity rules so you understand whether the 0% rate is realistic.
Group and related parties
We flag transfer pricing and related party considerations so your arrangements are defensible.
Practical next steps
We turn the advice into a clear plan, what to elect, what to document and what to prepare for filing.
How advisory works
- 01
Understand your structure
We map your entities, activities and revenue, because the right answer depends on the detail.
- 02
Model your options
We work through the reliefs and elections that apply and what each one means for you.
- 03
Give you a clear position
We hand you a plain language read on your corporate tax position and the actions that follow.
Why Ledger Wise
Advice grounded in the law
We work from Federal Decree-Law No. 47 of 2022 and current FTA guidance, not assumptions.
Free zone fluency
Qualifying Free Zone Person status is easy to lose, so we test it honestly rather than assume the 0% rate.
Joined up with your filing
Advice that feeds straight into your return, since we also handle registration and filing.
Questions
Corporate tax advisory, answered.
- Small Business Relief lets a resident business with revenue at or below AED 3 million in a tax period elect to be treated as having no taxable income and file a simplified return. It must be actively elected and is currently available for tax periods ending on or before 31 December 2026. It is not available to Qualifying Free Zone Persons or members of multinational groups.
- Only if they meet all the conditions to be a Qualifying Free Zone Person, including earning qualifying income and meeting substance requirements. Income that is not qualifying, or breaching a condition, can bring the standard 9% rate into play. The 0% rate is not automatic.
- It is a band inside the corporate tax calculation, not a separate allowance. The first AED 375,000 of taxable income is taxed at 0%, and income above it at 9%. You still file and declare your full income.
- Both are within the corporate tax regime and both must register and file. The difference is that a Qualifying Free Zone Person can access a 0% rate on qualifying income, while mainland companies apply the standard 0% and 9% bands.
- From January 2026 the UAE applies a Domestic Minimum Top-up Tax that can bring large multinational enterprise groups to an effective 15% rate, in line with global minimum tax rules. It does not affect most small and mid sized UAE businesses.
- Before your first filing, before electing a relief, and before any restructuring or free zone decision. Some elections cannot be reversed, so the value of advice is highest before you commit, not after.
Get a clear read on your corporate tax position.
Book a consultation and we will tell you exactly how the rules apply to your business, and what to do about it.