Implementing proper Corporate Tax procedures is essential to comply with UAE Corporate Tax Law, effective since 1 June 2023 — for small businesses, SMEs, and large corporations alike.
From registration to a working compliance framework.
Corporate Tax Implementation is mandatory for companies and individuals carrying on business in the UAE where annual taxable income exceeds AED 375,000. It includes registering for Corporate Tax, maintaining proper accounting records, calculating taxable income correctly, and submitting returns to the FTA on schedule.
% At A Glance
Corporate Tax registration and tax accounting system setup
Taxable income calculation per UAE Corporate Tax Law
Ongoing Corporate Tax Return preparation and filing
Who Needs This
Standard registration, plus special cases.
Standard registration is mandatory where annual revenue exceeds AED 375,000, the business operates in Mainland UAE or an eligible Free Zone, and it's a juridical person incorporated in the UAE. Special registration cases apply to Free Zone entities with qualifying income, foreign entities with a UAE Permanent Establishment, natural persons in business, and non-residents earning UAE-sourced income.
Timing
Register, then build your compliance framework around it.
After registration is approved and your TRN is issued, implement appropriate tax accounting systems, identify your first Corporate Tax period and return due dates, and prepare documentation — all before your first return is due.
What You'll Need
Documents for Corporate Tax implementation.
Trade licence copy and Certificate of Incorporation
Memorandum and Articles of Association
Passport copy or Emirates ID of the authorized person
Financial statements for the previous financial year
Corporate structure, ownership, and related-party transaction details
Free Zone and international operation details, if applicable
Why This Matters
What non-compliance with Corporate Tax costs you.
Failing to register within the prescribed deadline risks administrative penalties
Submitting inaccurate Corporate Tax Returns carries the same exposure
Penalties apply under UAE Corporate Tax Law and applicable Cabinet Decisions
Corporate Tax At A Glance
0% up to AED 375,000, 9% above it.
Certain sectors qualify for exemption entirely — government entities, qualifying public benefit entities, and qualifying investment funds among them.
Taxable income up to AED 375,0000%
Taxable income above AED 375,0009%
Why Choose HayyaTax
Transform your Corporate Tax Implementation experience.
Practical guidance through every stage of implementation.
FTA-Approved Tax Agent
Backed by a firm authorized to represent you directly with the Federal Tax Authority.
Documented, Defensible Filings
Every submission is prepared as a clear, evidenced record you can rely on.
Corporate Tax & TP Under One Roof
Handled by the same team managing your wider tax compliance, not a disconnected specialist.
Practical Turnaround
A focused engagement that fits your registration and filing deadlines.
How It Works
How to implement Corporate Tax in the UAE.
1
Step 01
Corporate Tax Registration
We complete your registration online through the FTA portal and secure your TRN.
2
Step 02
Tax Accounting System Setup
We help implement appropriate accounting systems and documentation practices.
3
Step 03
Compliance Framework
We identify your first tax period, return due dates, and Transfer Pricing compliance needs.
4
Step 04
Ongoing Filing Support
We prepare and file your Corporate Tax Returns on schedule, every period.
What Non-Compliance Costs You
What's at risk, and how we help.
ViolationPenaltyHow HayyaTax helps
Registration deadline missedAdministrative penalties under UAE Corporate Tax LawWe track your deadline and register on schedule
Inaccurate Corporate Tax Returns submittedPenalties under applicable Cabinet DecisionsWe calculate taxable income correctly, with every adjustment applied
Why work with HayyaTax
Excellence. Expertise. Experience.
📅
10+
Years of Experience
Hands-on UAE tax and accounting work across the team.
📋
FTA
Approved Tax Agent
Authorized to represent clients directly with the Federal Tax Authority.
👨💼
Expert
Professional Team
Qualified tax and accounting professionals supporting every engagement.
📊
OECD-Aligned
Methodology
Comparable-based reviews aligned with arm's-length principles.
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FTA Credentials
An FTA-registered & approved tax agency in the UAE.
HayyaTax is an FTA-approved Tax Agent, authorized to represent clients directly with the Federal Tax Authority on Corporate Tax implementation and compliance.
✅ FTA-Approved Tax Agent
✅ Direct FTA Representation
✅ Corporate Tax & TP Under One Roof
FTA-Approved Tax Agent
Authorized to represent clients directly with the Federal Tax Authority.
TAN30016448
Common questions
FAQs on Corporate Tax Implementation in UAE.
What conditions must a Qualifying Free Zone Person meet? ⌄
Maintain adequate substance in the UAE, comply with all regulatory requirements, submit audited financial statements, and meet any other conditions specified in the Corporate Tax Law.
What Corporate Tax reliefs are available? ⌄
Small Business Relief for businesses with revenue below AED 3 million, intra-group transfer relief, foreign tax credit, participation exemption, restructuring relief, carry-forward of tax losses for up to 10 years, and group relief.
What does Transfer Pricing documentation involve? ⌄
A master file with standardized group information, a local file on material related-party transactions, a Country-by-Country Report for groups with consolidated revenue exceeding AED 3.15 billion, and a disclosure form submitted with the tax return.
How is taxable income calculated? ⌄
Starting from the net profit or loss per your financial statements, then applying adjustments required by the Corporate Tax Law — excluding exempt income, disallowing non-deductible expenses, and applying available reliefs and prior-period tax losses.
What happens if I opt for Small Business Relief? ⌄
You can elect to be treated as having no taxable income for the tax period, benefiting from simplified compliance requirements and avoiding complex tax calculations and adjustments.
Testimonials
What clients say about HayyaTax.
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Our experienced consultants understand every stage of the UAE Corporate Tax Implementation process, providing practical guidance for smooth implementation and ongoing compliance.
Office 5th Floor, Office No. 504-29, Dubai National Insurance Building, Port Saeed, Dubai, UAE
