Tax
Corporate Tax Services
The UAE now runs a full tax system: 9% corporate tax, 5% VAT, transfer pricing rules and a 15% top-up tax for the largest multinational groups. Compliance is the floor. Our work is the ceiling: positions planned before they are filed, filings that reconcile to audited numbers, and answers ready before the FTA asks.
Falcon International
Registration, Computation & Filing
Federal corporate tax applies to financial years starting on or after 1 June 2023. Every taxable person must register, file and, above thresholds, pay. Free zone entities are not automatically exempt: the 0% rate belongs only to Qualifying Free Zone Persons meeting substance, income and documentation conditions.
Table, 'Corporate tax at a glance':.
| Topic | Detail |
|---|---|
| Standard rate | 9% on taxable income above AED 375,000 |
| Below AED 375,000 | 0% |
| Qualifying Free Zone Persons | 0% on qualifying income; 9% on the rest, conditions apply, audited accounts required |
| Small Business Relief | Election available where revenue ≤ AED 3 million (per conditions, for periods up to 31 Dec 2026) |
| Large multinational groups | 15% Domestic Minimum Top-up Tax from 2025 for groups with global revenue ≥ EUR 750 million |
| Filing | Return and payment due within 9 months of financial year end |
Falcon International
What we do
Falcon International
Transfer Pricing
UAE corporate tax law imports OECD-style transfer pricing: related-party dealings must be at arm's length, with disclosure schedules and, above thresholds, master file and local file documentation. Family groups are squarely in scope: intercompany loans, management fees and shared costs all need defensible pricing.
Falcon International
Tax Disputes & Litigation Support
When positions are challenged, the difference between a penalty and a resolution is usually the quality of the file. We support FTA queries, clarification requests, audits and, alongside counsel, tax litigation, with computations and documentation built to be defended.
Falcon International
FAQ
My free zone company was always 0%. Is that still true?
Only if you meet Qualifying Free Zone Person conditions, adequate substance, qualifying income, audited financial statements, and staying within de minimis limits for other income. Many free zone entities are, correctly, 9% payers. We assess rather than assume.
Do I need to register even if I owe nothing?
Yes. Registration obligations apply regardless of whether tax is ultimately payable, and late registration carries penalties.
What records must I keep?
Books and records supporting your returns, retained for the statutory period. If your records could not survive an FTA information request today, start there, we can help.
Can you handle both our audit and our tax?
Yes, within independence rules, tax compliance and audit are commonly provided together in the UAE for non-listed entities, and coordination between them is precisely what prevents filings contradicting financial statements.
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