What Does Corporate Tax Mean for Your Business?

Since June 2023, the UAE has applied a federal corporate tax on business profits: 0% on the first AED 375,000 of taxable income and 9% above that, with a separate 0% regime for Qualifying Free Zone Persons on qualifying income. Every taxable business must register on EmaraTax and file a return within nine months of its financial year end — even if it expects to owe nothing. Ampsy Consultancy manages your registration, regime assessment, and filing so you meet every deadline without last-minute pressure.

Our Core Corporate Tax Services

EmaraTax Registration: We register your business for corporate tax and obtain your Tax Registration Number before your license-tied deadline, avoiding the AED 10,000 late-registration penalty.

Small Business Relief Assessment: For eligible resident businesses under AED 3 million revenue, we assess whether electing zero taxable income makes sense for your situation before the relief window closes.

QFZP Position Review: For free zone businesses, we review your qualifying income and substance conditions each tax period to confirm your 0% status holds.

Return Preparation & Filing: Your corporate tax return is prepared, reviewed, and filed within the nine-month deadline, with payment coordinated in full.

Voluntary Disclosures: If a past return needs correcting, we file a voluntary disclosure under the simplified penalty structure to limit your exposure.

File With Confidence, Not Last-Minute Pressure

Corporate tax penalties apply per company, regardless of whether any tax is actually owed, and Small Business Relief only remains available for tax periods ending on or before 31 December 2026. Ampsy Consultancy keeps your registration, regime election, and filing on track well ahead of every deadline.

Need help with corporate tax registration or filing? Call Ampsy Consultancy today to get expert consultation!

(FAQs)

Frequently Asked Questions

Yes. Registration and filing are mandatory for every taxable business, even if your income falls entirely within the 0% band or you elect Small Business Relief. You'll simply file what's known as a "nil" return where no tax is due.

Small Business Relief lets eligible UAE-resident businesses with revenue at or below AED 3 million elect to be treated as having zero taxable income for the period. It excludes Qualifying Free Zone Persons and members of large multinational groups, and it's only available for tax periods ending on or before 31 December 2026. We assess whether electing it is actually the right call for your business, since it also means no carry-forward of losses for that period.

Returns and any tax due must be filed within nine months of the end of your financial year. For example, a business with a 31 December year end must file and pay by 30 September of the following year.

Missing the filing deadline triggers a fixed penalty, commonly AED 10,000, with monthly interest applying on top of any unpaid tax. Late registration, late filing, and late payment penalties can all stack on the same return, so we build in buffer time well ahead of your deadline.

Ampsy Consultancy LLC

Business setup, legal consulting, and company formation for entrepreneurs establishing their presence in the UAE.

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