Does UAE Corporate Tax apply to a Freezone company?
UAE Corporate Tax applies at 9% above the statutory threshold. The 0% Freezone rate is not automatic: it is conditional on qualifying income, adequate economic substance and compliant audited accounts. Prosilame establishes the position before the filing deadline:
- Determine the taxable person status, financial year and filing deadlines.
- Test eligibility for the Qualifying Free Zone Person regime against qualifying-income and substance conditions.
- Review intra-group flows and transfer-pricing documentation requirements.
- Compute the taxable result and file the Corporate Tax return with the Federal Tax Authority.
- Maintain the accounting records in an audit-ready state throughout the year.
Common failure points
The situations we handle.
- Corporate Tax at 9% handled afterwards, unprepared
- Freezone regime assumed, without meeting its conditions
- Intra-group flows with no transfer-pricing policy
- Filing and deadlines poorly anticipated
Deliverables
What you get.
Corporate Tax diagnosis
Real exposure, thresholds and filing obligations in the UAE.
Freezone eligibility
Verifying qualifying-income and substance conditions.
Computation & filing
Determining taxable income and filing on time.
Ongoing compliance
Schedule, regulatory updates and monitoring built in.
Our approach
Our approach to UAE Corporate Tax.
UAE Corporate Tax is not managed at filing time: it is prepared from the structuring stage. The reduced rate enjoyed by certain Freezone structures is not automatic — it requires qualifying income, real substance and compliant accounting. Many companies assume they benefit without meeting the conditions, and find out too late.
We first establish a diagnosis of your real exposure: thresholds, filing obligations, Freezone regime eligibility. We check the substance and qualifying-income conditions, determine your taxable result, then handle filing on time and ongoing compliance across financial years.
Diagnosis & eligibility
Analysis of your exposure and verification of the Freezone regime conditions.
Computation & filing
Determining the taxable result and filing the return on time.
Ongoing compliance
Schedule, regulatory monitoring and follow-up built in across years.
Frequently asked
UAE Corporate Tax — your questions.
What is the UAE Corporate Tax rate?
9% above the legal threshold, with specific rules in Freezones. The Freezone rate depends on meeting precise conditions.
Is my Freezone company exempt?
Not automatically. The regime requires qualifying income and real substance. We verify your eligibility.
When do I file?
Deadlines depend on your financial year. We set your calendar from the outset.
Related practices and analysis
Related practices, and the analysis behind them.
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Analysis
UAE VAT
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A matter on uae corporate tax?
A 30-minute call to assess your Corporate Tax position and your qualifying-income exposure.
See matters the firm has handled and what clients say about them.
AED 600 individuals · AED 1,000 professionals
Payable before the call, by card or bank transfer. See fee details.