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United Arab Emirates

Outsourced accounting,
tax and audit support in the UAE

A tax regime younger than most of the companies inside it. We have been filing under it since it started.

9%Corporate Tax regime
IFRSReporting standard
Free zoneQualifying-income analysis

Working in United Arab Emirates

UAE Corporate Tax arrived in 2023 and changed what a UAE entity's books have to be able to prove. Businesses that ran perfectly adequate management accounts for a decade suddenly needed IFRS-compliant financial statements, transfer-pricing documentation and a defensible position on qualifying income.

Most of the difficulty we see is not the 9% rate. It is free-zone entities assuming they are outside the regime, related-party transactions that were never documented because they never had to be, and books that were never kept to a standard the FTA will accept as evidence.

We prepare to that standard, quantify where the existing position is exposed, and file. The founder is a Chartered Accountant and CPA who has worked under IFRS throughout, not someone who learned the regime from a webinar.

Free zones are the common misunderstanding

A free-zone entity is not automatically outside Corporate Tax. It may qualify for a 0% rate on qualifying income, but only if it meets the qualifying free zone person conditions - adequate substance, qualifying activities, transfer-pricing compliance and the de minimis test on non-qualifying revenue.

Entities that assume the exemption and do not document the conditions are the exposure we most often find. We test the position, write it down, and where it does not hold, quantify what filing correctly actually costs.

- Compliance calendar

The UAE year, in deadlines

The recurring statutory dates we run engagements against. We publish these because the single most useful thing an outsourced team does is make sure none of them arrive as a surprise.

WhenWhat is due
Within 28 days of period endVAT return and payment for the assigned tax period
Within 9 months of tax period endCorporate Tax return and payment
MonthlyWage Protection System salary file submission
On incorporation or thresholdCorporate Tax registration; VAT registration at AED 375,000 taxable supplies
OngoingTransfer-pricing documentation for related-party transactions above the disclosure thresholds

Dates shown are the standard recurring deadlines and assume a calendar or standard financial year. They shift for weekends and public holidays, for non-standard year ends, and where an extension or a different filing frequency applies. Confirm your own dates with us before relying on them.

- Questions

UAE-specific
questions.

The ones UAE firms and businesses ask before the first engagement.

We were told free-zone companies do not pay Corporate Tax. Is that wrong?

It is incomplete. A qualifying free zone person can access a 0% rate on qualifying income, but the conditions are substantive - adequate substance in the zone, qualifying activities, transfer-pricing compliance and a de minimis limit on non-qualifying revenue. Registration and filing are still required either way. We test the position and document it rather than assume it.

Do we need audited financial statements?

It depends on revenue thresholds and your licensing authority's requirements, and for some entities on electing certain tax treatments. We will tell you where you actually stand rather than defaulting you into an audit you may not need.

Can you handle FTA notices and queries?

Yes. Correspondence is handled in writing with a documented technical position. Where the original position was weak, we say so and set out the options, including voluntary disclosure, before responding.

How current is your knowledge of the regime?

The Corporate Tax regime is roughly three years old and still generating guidance. We track FTA public clarifications and cabinet decisions as part of standard practice, and where an area is genuinely unsettled we tell you that rather than presenting an opinion as a certainty.

Fourteen free hours on a live UAE file.

Pick one client, one week. We do the work, you judge it, and you keep it whether or not you continue.