Corporate Tax & VAT Services in the UAE
The UAE’s introduction of corporate tax in June 2023, alongside the existing 5% VAT regime, means most businesses operating in the UAE now face a dual compliance requirement. ZAMA is an FTA-registered tax agent offering the full spectrum of corporate tax and VAT services: from initial registration through to annual filings, FTA audits, and strategic tax planning.
Whether you’re a new business navigating UAE tax for the first time, an established company managing annual CT and VAT obligations, or a Free Zone entity assessing your tax position, our qualified team handles it.
UAE Corporate Tax & VAT: What You Need to Know
Introduced June 2023
Corporate Tax
The UAE introduced a federal corporate tax (CT) at a standard rate of 9% on taxable income exceeding AED 375,000. Businesses with income up to AED 375,000 benefit from a 0% rate. CT applies to UAE mainland companies and, subject to conditions, Free Zone entities. All businesses meeting the registration threshold must register with the FTA and file annual returns within 9 months of their financial year end.
In force since January 2018
VAT
UAE VAT is charged at 5% on most goods and services. Businesses with annual taxable supplies exceeding AED 375,000 must register for VAT with the FTA. VAT-registered businesses charge VAT to customers, claim input tax credits on business expenses, and file periodic VAT returns, typically quarterly. Late registration and late filing attract FTA penalties.
0% rate, conditions apply
Free Zone Businesses
Free Zone companies are not automatically exempt from corporate tax. Qualifying as a Qualifying Free Zone Person (QFZP) requires meeting specific conditions around qualifying income, substance, and non-mainland activities. ZAMA assesses your eligibility and manages the conditions required to maintain the 0% rate.
Our Corporate Tax & VAT Services
Click through to any service for full details, or book a consultation and we will identify exactly which services apply to your business.
Registration Services
Filing & Compliance
Advisory & Planning
FTA Dispute & Enforcement
Frequently Asked Questions
If your business is incorporated or resident in the UAE, it is almost certainly required to register for corporate tax, regardless of whether you have taxable income. All juridical persons subject to UAE CT must register within the FTA-prescribed deadlines. Failure to register on time attracts a penalty of AED 10,000.
The UAE corporate tax rate is 9% on taxable income exceeding AED 375,000. Income up to AED 375,000 is taxed at 0%. Free Zone businesses that qualify as a Qualifying Free Zone Person (QFZP) may benefit from a 0% rate on qualifying income.
Possibly both, possibly one, it depends on your business activity and revenue. Corporate tax registration is required for almost all UAE entities. VAT registration is required only if your taxable supplies exceed AED 375,000 annually. We assess both obligations as part of our initial consultation.
The FTA imposes administrative penalties for late registration, late filing, and late payment. Penalties vary by violation and can compound over time. ZAMA can help you catch up on outstanding filings through voluntary disclosure where applicable, and represent you if the FTA has already issued penalties.
Not Sure Where to Start? We’ll Tell You Exactly Where You Stand.
Book a free 30-minute consultation. We’ll review your business structure, assess your corporate tax and VAT obligations, and give you a clear action plan, at no cost and with no obligation to proceed.