23 June 2025

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Corporate Tax Consultants UAE: Your Guide to Filing Corporate Tax in 2025

With the introduction of corporate tax in the UAE, many businesses are now seeking guidance to ensure compliance and avoid costly mistakes. This has led to a sharp rise in demand for corporate tax consultants UAE — experts who understand both the law and the unique financial dynamics of UAE-based companies.

In this article, we will break down when to file corporate tax, how accounting firms in UAE are playing a critical role, and provide answers to frequently asked questions business owners are asking in 2025.

Understanding UAE Corporate Tax in 2025

As part of its effort to align with global tax standards and diversify its revenue base, the UAE implemented a federal corporate tax regime under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The regime became effective on financial years starting on or after June 1, 2023. Working with professional corporate tax consultants UAE ensures that businesses remain compliant, optimise their tax liabilities, and maintain accurate documentation.

When Should You File Corporate Tax in the UAE?

1. Annual filing: As per Article 52 of Federal Decree-Law 47/2022, companies must file their corporate tax returns within nine months after the end of their financial year.
- Example: A company whose fiscal year ends on December 31, 2024 must file by September 30, 2025.
2. Registration requirement:
- All entities must register for corporate tax via the EmaraTax portal, regardless of income or profits above AED 375,000.
- Natural persons with income exceeding AED 1 million annually must also register.
- The standard tax rate is 9% for taxable income exceeding AED 375,000, while income below that falls under 0% — but registration remains mandatory.
3. Late filing penalties:
- Under Cabinet Decision No. 75 of 2023 (effective August 1, 2023), penalties apply for failure to register, file, or pay on time, incorrect returns, incomplete record- keeping, and delayed notifications.
- These include monthly fines for late return submission and a 14% per annum penalty on unpaid tax, among others.

While accounting firms in UAE can assist in preparing and advising on filings, the actual registration and return submission must be performed by the taxpayer or an authorised Tax Consultant through EmaraTax.

How Corporate Tax Consultants in UAE Help Businesses

Corporate tax consultants UAE and accounting services in UAE support companies by:

1. Determining Tax Liability:
- Assessing whether the entity is taxable or exempt under free zone or small business relief provisions.
2. Accurate Financial Reporting:
- Ensuring IFRS-compliant bookkeeping and documentation ready for submission.
3. Tax Return Preparation & Submission:
- Avoiding errors and meeting deadlines by managing filings properly.
4. Strategic Tax Planning:
- Optimising transactions and structure to minimise tax while remaining compliant.
5. Free Zone Qualification Review:
- Verifying free zone business eligibility under Ministerial Decision 139 of 2023 (repealed and replaced by Ministerial Decision 265 of 2023 and Cabinet Decision 100 of 2023).

Which Company Should Register for Corporate Tax in the UAE?

1. Mainland and free zone companies must register if:
- Net annual profits exceed AED 375,000 – taxed at 9%.
Profits below AED 375,000 – taxed at 0%, but registration is still required.

Corporate tax consultants UAE can clarify obligations for your specific company type.

Do Freezone Companies Pay Corporate Tax in the UAE?

Under Cabinet Decision No. 55 of 2023 and Ministerial Decision No. 139 of 2023 (superseded by Decisions 100 & 265 of 2023), qualifying free zone companies may enjoy 0% corporate tax if they:

- Meet economic substance requirements.

- Generate only qualifying income from designated activities.

- Comply with the de minimis rule (non-qualifying income ≤ 5%, or AED 5 million, whichever is lower).

- Maintain audited financial statements.

Nevertheless, all free zone entities must register and file returns — accounting services in UAE help assess and ensure eligibility for these incentives.

What is the Corporate Tax in UAE for MNCs?

MNCs under UAE jurisdiction follow the standard corporate tax framework. However, if their consolidated global revenue exceeds €750 million, they may also be subject to the OECD Pillar Two global minimum tax of 15%, as per Cabinet Decision No. 81 of 2023. Corporate tax consultants UAE guide MNCs in meeting both UAE and international tax obligations.

How to Prepare for UAE Corporate Tax?

- Keep clean, up-to-date accounting records.

- Partner with trusted accounting services in UAE for monthly review.

- Classify revenue and expenses accurately.

- Obtain pre-filing review by corporate tax consultants UAE.

- Use approved digital accounting systems for transparency and audit-readiness.

How Accounting Firms in UAE Make Filing Easier

Top accounting firms in UAE bring:

- Cloud-based accounting systems for automation.

- Error reduction through data consistency checks.

- Identification of tax-saving opportunities.

- Assurance of timely, accurate submission and penalty avoidance.

With the growing complexity of UAE’s corporate tax regime, relying solely on internal teams can lead to compliance gaps. Expert guidance from accounting firms in UAE helps businesses stay ahead.

Conclusion

The UAE’s corporate tax landscape requires all businesses — from MNCs to SMEs and free zone entities — to register and file annually. Partnering with trusted experts like Taaza, one of the leading corporate tax consultants UAE, ensures your business remains compliant, avoids costly penalties, and takes advantage of all available incentives. Their experienced team offers end-to-end accounting services in UAE, tailored to meet the latest tax regulations and business needs.

If you haven't prepared for your 2025 corporate tax obligations, now is the time to act.

Contact Taaza today at info@taazauae.com or call us on +971 551294774 to get started.