Corporate Tax

Understand the critical concept of Tax Residency under the UAE's new Corporate Tax Law. Our guide details the residency tests for both individuals and companies, the importance of the Tax Residency Certificate (TRC), and the key compliance steps.

Discover how the UAE's new Corporate Tax is not a deterrent but a strategic move that strengthens its appeal for Foreign Direct Investment (FDI). Our guide covers the impact on investors, the competitive 9% rate, Free Zone benefits, and new compliance demands.

Navigate your first UAE Corporate Tax return with confidence. This essential guide covers everything from confirming deadlines and preparing financial statements to calculating taxable income and submitting via the EmaraTax portal. Learn the key steps for a compliant filing.

Our strategic guide to the UAE Corporate Tax Law is built for SMEs. Learn about the 9% tax rate, the AED 375,000 zero-profit threshold, eligibility for Small Business Relief, key deductible expenses, and your new compliance obligations.

Master the calculation of your UAE Corporate Tax. Our guide for Mainland companies breaks down the journey from accounting profit to taxable income, covering non-deductible expenses, interest capping, and essential compliance tips to avoid FTA penalties.

Learn how to calculate your first UAE Corporate Tax liability. Our step-by-step guide explains how to adjust your accounting profit for non-deductible expenses and non-taxable income to arrive at the final tax due to the FTA.

Unlock tax savings with our definitive guide to deductible expenses under UAE Corporate Tax. Discover the "wholly and exclusively" rule, rules for entertainment and interest costs, non-deductible items, and the critical importance of documentation.

Discover how to form a Tax Group under UAE Corporate Tax law. Our guide covers the 7 key conditions, the major benefits of offsetting losses, the risk of joint liability, and the strategic reasons for consolidating your companies for tax purposes.

Unlock the 0% UAE Free Zone Corporate Tax rate by understanding the complex "Qualifying Income" framework. Our guide covers QFZP status, qualifying activities, the critical de minimis rule, and the substance requirements to secure your tax benefits.