العربيةCorporate Tax Consultants in Dubai, UAE
Corporate tax became mandatory for UAE businesses under Federal Decree-Law No. 47 of 2022, effective for tax periods starting on or after 1 June 2023. Taxable income up to AED 375,000 is taxed at 0%. Income above that threshold is taxed at 9%.
Hallmark International works as corporate tax consultants in Dubai for mainland and free zone businesses across the UAE. We handle registration, return filing, planning, and ongoing compliance, so nothing gets missed against an FTA deadline.
Our Corporate Tax Services in the UAE
Each service below can be engaged on its own, or as part of a full corporate tax engagement.
01
Corporate Tax Registration
Every taxable person must register with the FTA through EmaraTax, including businesses expecting zero liability inside the 0% band. We manage the application and supporting documents, so deadlines and the AED 10,000 late registration penalty are never a risk.
02
Corporate Tax Return Filing
Returns and payment are due within nine months of your tax period’s end. We prepare and file returns based on your actual financial position, checking qualifying income, deductions, and adjustments before submission.
03
Corporate Tax Compliance & Advisory
Compliance runs through the year, not just at filing time. Our advisory team answers day-to-day tax questions and keeps your records aligned with FTA requirements.
04
Corporate Tax Health Check
A health check reviews your current filings and tax position to catch errors before the FTA does. This is useful ahead of an audit, a funding round, or a change in ownership.
05
Corporate Tax Planning & Structuring
We assess your entity structure and eligibility for reliefs such as Small Business Relief or Qualifying Free Zone Person status. Outcomes get planned for in advance, not discovered after the fact.
06
Pillar Two Global Minimum Tax Advisory
For UAE entities within multinational groups with global revenue of EUR 750 million or more, we assess Domestic Minimum Top-up Tax exposure and support QDMTT, IIR, and UTPR compliance.
Together, these six services cover the full corporate tax lifecycle, from first registration through to multinational group reporting.
Who Needs Corporate Tax Consultants in Dubai
This service fits businesses at different stages of the corporate tax journey, not only those filing for the first time.
- Mainland businesses filing corporate tax for the first time, or managing it internally without dedicated tax staff
- Free zone companies confirming Qualifying Free Zone Person status to protect their 0% rate on qualifying income
- SMEs with revenue at or below AED 3 million assessing Small Business Relief (currently legislated through 31 December 2026)
- Multinational groups with UAE entities that may fall within Pillar Two scope
- Businesses that have already registered but are unsure their filings are correct
If your business matches any of the above, it is worth having your position reviewed before a deadline forces the question.
Corporate Tax Penalties Worth Avoiding in the UAE
The FTA enforces corporate tax compliance through a defined set of administrative penalties under Cabinet Decision No. 75 of 2023. The three below account for most of the risk businesses actually face.
| Violation | Penalty |
|---|---|
| Late corporate tax registration | AED 10,000 flat penalty |
| Late filing of the tax return | AED 500 per month for the first 12 months, rising to AED 1,000 per month after |
| Late payment of tax due | 14% annual interest on the outstanding amount, calculated monthly |
The FTA has also run a temporary registration penalty waiver, allowing eligible businesses to have the AED 10,000 late registration penalty waived or refunded if their first corporate tax return is filed within seven months of their first tax period. Waiver conditions and deadlines change, so confirm current eligibility with our team before relying on it.
Working with a registered tax agent from the outset is the simplest way to avoid triggering any of these penalties.
Our Corporate Tax Consulting Process in Dubai
Our process stays consistent whether you need a single filing or ongoing year-round support.
1. Initial consultation
Review your licence type, entity structure, and current tax position.
2. Scoping
Confirm exactly which service you need: registration, filing, a health check, planning, or Pillar Two.
3. Execution
Prepare documentation and manage EmaraTax submissions directly.
4. Internal review
Filings get checked internally before submission, not simply passed through.
5. Ongoing support
We stay engaged through the tax year, not just at renewal.
This structure keeps every engagement transparent, so you always know what stage your filing or review has reached.
Why Businesses Choose Hallmark as Corporate Tax Consultants
A few reasons UAE businesses choose Hallmark for corporate tax support:
- Over 12 years of experience serving businesses in the UAE
- More than 5,000 clients supported across mainland and free zone jurisdictions
- FTA-registered Tax Agents, authorised to represent clients directly with the Federal Tax Authority
- Approved auditor across major UAE free zones, including DMCC, DIFC, ADGM, JAFZA, and RAKEZ
- Team includes chartered accountants (CA, ACCA, CPA) alongside registered tax agents
- Tax advice delivered as part of a broader audit and accounting practice, not a standalone filing service
These strengths sit behind every service on this page, from a single registration to a full Pillar Two assessment.
This page provides general guidance on UAE corporate tax and does not constitute tax advice specific to your business. Treatment depends on your entity structure, licence type, and financial position. Speak to our team before acting on any of the above.
Corporate Tax FAQs
What is the corporate tax rate in the UAE?
Taxable income up to AED 375,000 is taxed at 0%, and income above that threshold is taxed at 9%, under Federal Decree-Law No. 47 of 2022.
Do free zone companies have to pay corporate tax?
Companies that qualify as Qualifying Free Zone Persons can continue to benefit from a 0% rate on qualifying income, provided they meet conditions around substance, qualifying income, and audited financials. Non-qualifying income is taxed at the standard rate.
Is corporate tax registration mandatory if my business owes no tax?
Yes. Every taxable person must register with the FTA through EmaraTax regardless of whether their income falls within the 0% band.
When are corporate tax returns due?
Returns and any tax payment are due within nine months of the end of your tax period.
What happens if I register late?
Late registration carries a flat AED 10,000 penalty. The FTA has previously offered a temporary waiver for businesses that file their first return within seven months of their first tax period, though eligibility depends on current FTA rules at the time you register.
What is Pillar Two and does it apply to my business?
Pillar Two applies to UAE entities within multinational groups with global revenue of EUR 750 million or more, bringing their effective UAE tax rate to 15% through mechanisms such as QDMTT, IIR, and UTPR. Most small and mid-sized UAE businesses fall outside its scope.
Get Started With Corporate Tax Consultants in Dubai
Corporate tax rules in the UAE are still relatively new, and getting registration, filing, or free zone status wrong can be costly. Talk to our corporate tax consultants in Dubai for a straightforward assessment of where your business stands, or request a quote to get started.
