When exactly is my return due?

Nine months after your financial year end. A 31 December year end gives you 30 September; a 30 June year end gives you 31 March. Payment falls on the same date as the return.

We're small. Does transfer pricing apply to us?

The arm's length principle applies to every related-party transaction whatever the size. Formal Master and Local File documentation is threshold-based — AED 200 million own revenue, or AED 3.15 billion group revenue — so a smaller group often has the obligation without the filing requirement.

Can you represent us with the FTA?

Yes. We handle clarification requests, voluntary disclosures, reconsiderations and audit correspondence, and we prepare the supporting file before it is asked for.

03 · Tax

Tax Advisory

Most tax cost is fixed at the moment a decision is made. By the time a return is being prepared, the options have usually closed.

Overview What we cover Deadlines Questions Enquire

UAE corporate tax applies 9% to taxable income above AED 375,000. Registration through EmaraTax is mandatory for every taxable person, including those who will ultimately pay nothing, and the return falls due nine months after the financial year end — return and payment on the same date.

Small Business Relief remains available where revenue is AED 3 million or less and has been extended to tax periods ending on or before 31 December 2029. Transfer pricing documentation becomes mandatory at AED 200 million of own revenue or AED 3.15 billion of consolidated group revenue, though the arm's length principle applies to every related-party transaction regardless of size.

We act as a standing adviser rather than a seasonal filer: reviewing transactions before they are signed, flagging exposure early, representing you in correspondence and audit, and keeping a written rationale for every position the business has taken.

Who this is for

Businesses with taxable income above AED 375,000
Free zone entities testing Qualifying Free Zone Person conditions
Groups with related-party or cross-border transactions
Anyone under FTA review, or who filed a position they are unsure of

What this line covers

10 services

01Corporate & Business TaxRegistration, computation, relief elections and return filing under the UAE regime.
02Tax Health ChecksReview of filed positions and prior returns against current guidance.
03Tax Planning & StructuringGroup structure, free zone status and transactions modelled before they are committed.
04Transfer PricingArm's length policy, benchmarking, Master and Local File, and the disclosure form.
05International & Cross-Border TaxTreaty access, permanent establishment risk, withholding tax and double taxation relief.
06Indirect TaxesVAT, excise and customs — registration, returns, recovery and voluntary disclosure.
07Employment & Payroll TaxesEmployment-related obligations and the tax treatment of remuneration.
08Tax Dispute Resolution & RepresentationClarifications, reconsiderations and representation before the Federal Tax Authority.
09Tax Advisory & OpinionsWritten opinions on specific transactions, supportable if later examined.
10Tax TrainingIn-house briefing for finance teams on the obligations they have to run.

Deadlines attached to this

Corporate tax return & paymentAnnual: Due: 9 months after financial year end; Late filing penalties escalate monthly; interest accrues on unpaid tax.
Corporate tax registrationOne-off: Due: Per licence issue month; new entities within 3 months of incorporation; AED 10,000 administrative penalty for late registration, which the FTA has waived where the outstanding return is filed within the relevant window.
Transfer pricing disclosure formAnnual: Due: Filed with the corporate tax return
VAT returnQuarterly or monthly: Due: 28 days after the end of the tax period; Late filing and late payment penalties apply separately.
VAT registrationOne-off: Due: Within 30 days of exceeding the threshold
Excise tax returnMonthly: Due: 15th day of the following month
E-invoicing readinessPhased: Due: Pilot from 1 July 2026; mandatory at AED 50m+ revenue from 1 January 2027

Full compliance calendar

Common questions

Yes. Registration is mandatory for every taxable person regardless of profit. The 0% band affects what you pay, not whether you must register and file. Late registration carries an AED 10,000 penalty.

Enquire

Ask about tax advisory.

We’ll reply within one working day with a view on your position and what it would take to address it.