UAE Corporate Tax is a 9% reality for most businesses — but with the right advisory, your effective rate can be significantly lower. Profitrack's CT advisors help you build a legally compliant, tax-efficient structure from day one.
The UAE Corporate Tax regime applies to financial years starting on or after 1 June 2023. Understanding the rate structure is the first step to effective tax planning. The right advisory ensures you're not paying more than legally required.
A comprehensive review of your current business structure, transactions, and activities to determine your UAE CT exposure and identify planning opportunities.
Advise on the most tax-efficient corporate structure — mainland vs free zone, holding companies, group structures, and business activity alignment.
Ensure related-party transactions are priced at arm's length with proper documentation — a critical compliance requirement under UAE CT law.
Assess whether your free zone business qualifies for the 0% Qualifying Free Zone Person rate and what conditions must be maintained to retain it.
Identify dividends, capital gains, and other income streams that may qualify for CT exemption — legally reducing your taxable base.
Advise on carrying forward tax losses to offset future taxable income, and structuring group relief where applicable under UAE CT rules.
We view corporate tax not just as a compliance obligation but as a powerful opportunity for financial optimisation — every dirham saved in tax is a dirham reinvested in growth.
We explain complex CT regulations in plain language. No jargon, no vague advice — just clear, actionable guidance you can act on immediately.
Our team constantly monitors FTA guidance, Cabinet decisions, and ministerial decrees so you're always positioned for upcoming changes before they happen.
The UAE CT rate is 9% on taxable income above AED 375,000. Taxable income up to AED 375,000 is taxed at 0%. All UAE businesses (mainland and free zone) must register. Qualifying Free Zone Persons may benefit from a 0% rate on qualifying income if they meet specific conditions.
A Qualifying Free Zone Person (QFZP) is a free zone entity that meets specific conditions including maintaining adequate substance in the free zone, deriving qualifying income, not electing for standard CT, and complying with transfer pricing rules. QFZPs pay 0% CT on qualifying income and 9% on non-qualifying income.
Small Business Relief allows eligible businesses with revenue not exceeding AED 3 million in the relevant and all prior tax periods to elect to be treated as having no taxable income for that period. This is a significant relief for SMEs. Profitrack can advise whether your business qualifies and help you make the election correctly.
Legal CT reduction strategies include: optimising your business structure (mainland vs free zone), maximising allowable deductions (salaries, rent, depreciation, interest), identifying exempt income streams, utilising tax losses, taking advantage of Small Business Relief if eligible, and ensuring related-party transactions are properly structured. Profitrack's advisory team maps out all available options for your specific situation.
Every business has unique CT planning opportunities. Let Profitrack identify yours in a free advisory session.