UAE Corporate Tax & VAT Advisory Services
Comprehensive corporate tax registration, 0% vs 9% qualifying free zone entity structuring, quarterly VAT returns, and audit-ready FTA compliance frameworks engineered for enterprise continuity.
Navigating the Post-June 2023 UAE Tax Landscape
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses instituted a permanent paradigm shift across all Emirates. With corporate taxable income exceeding AED 375,000 subject to a baseline 9% tax, strategic planning is no longer an afterthought—it dictates business survival.
Mandatory Registration Law
Cabinet Decision No. 75 of 2023 enforces administrative penalties of up to AED 10,000 for entities failing to register their Corporate Tax TRN within stipulated statutory deadlines, regardless of profit status or inactive licensing.
Qualifying Free Zone Person (QFZP)
Adequate Substance
Must maintain physical office space and adequate full-time qualified personnel directly within the Free Zone jurisdiction.
Qualifying Income
Income strictly derived from non-excluded activities conducted with other Free Zone persons or qualified cross-border partners.
De Minimis Threshold
Non-qualifying revenue must not breach lower of 5% of total revenue or AED 5,000,000 to preserve overall 0% entity qualification.
Audited Financials
Must compile fully audited financial statements under IFRS alongside Transfer Pricing documentation complying with arm's-length standards.
0% vs 9% Dual Tier
Bespoke Audit File Structuring Under Federal Tax Authority Standards
Cross-Border OECD BEPS & UAE Transfer Pricing Alignment
End-to-End Corporate Tax & VAT Services
We provide end-to-end statutory assurance, positioning your enterprise for seamless regulatory filings with the Federal Tax Authority (FTA).
Corporate Tax Registration & TRN
Identification of legal entity categories, pre-registration health checks, and swift procurement of your Corporate Tax Registration Number (TRN) via the EmaraTax portal.
QFZP Exemption Assessment
Comprehensive stress-testing of free zone corporate transactions, de minimis thresholds, domestic PE risks, and contract mechanics to secure the legal 0% corporate tax benefit.
Transfer Pricing Documentation
Drafting Master Files, Local Files, and arm's-length benchmarking documentation for intercompany transactions, management fees, and group financing per OECD guidelines.
Quarterly & Annual VAT Filing
Form 201 VAT return calculations, input tax credit optimization, cross-border reverse charge review, and accurate reconciliation to eliminate fine exposure.
Statement Prep & Audit Liaison
Standardized balance sheet formulation, IFRS/SME conversion, and direct coordination with licensed UAE audit firms to deliver certified corporate tax dossiers.
Tax Submission & FTA Representation
Annual CT Return lodgement, handling FTA inquiries, responding to audit questionnaires, and submitting reconsideration applications or penalty waiver disputes.
Tailored For Your Operating Structure
Tax obligations diverge significantly across corporate forms. We tailor compliance architecture to your precise operational structure.
UAE Free Zone Companies
Entities situated in DMCC, DIFC, DAFZ, ADGM, or Sharjah looking to validate Qualifying Income parameters to maintain a 0% tax rate.
- check_circle Economic substance review
- check_circle Qualifying activity segregation
- check_circle De minimis boundary protection
Dubai & UAE Mainland LLCs
Enterprises trading within the local market, government suppliers, and commercial traders subject to standard 9% rate thresholds.
- check_circle AED 375k deduction scheduling
- check_circle Small Business Relief (SBR) analysis
- check_circle Deductible expense optimization
Foreign Multinationals & Branches
Overseas headquarters operating branches, representative hubs, or foreign partnerships within the United Arab Emirates.
- check_circle Permanent Establishment (PE) mitigation
- check_circle Double Tax Treaty (DTAA) utilization
- check_circle Global transfer pricing documentation
The 4-Stage Regulatory Roadmap
A systematic, risk-mitigated journey designed to deliver zero friction from diagnostic audit to continuous statutory filings.
Diagnostic Review
Audit of past transactions, legal agreements, trade licenses, and commercial footprint to assess liability exposures and potential penalty triggers.
Tax Structuring
Entity classification, intercompany contract adjustments, Transfer Pricing policy design, and alignment of chart of accounts to IFRS standards.
Filing & Registration
Official TRN generation, EmaraTax link setup, calculation of deductibles, and submission of initial statutory VAT and Corporate Tax declarations.
Ongoing Monitoring
Quarterly VAT checkups, fiscal year-end return preparation, transfer pricing defense file upkeep, and immediate liaison during any FTA inquiries.
Schedule Your Executive Tax Consultation
Meet directly with an FTA-accredited corporate tax specialist. We evaluate your group structure, qualifying income criteria, and compliance roadmap under non-disclosure terms.
Corporate Tax & VAT: Frequently Asked Questions
Straightforward statutory answers to key compliance questions under UAE Federal Decrees.
Does my Free Zone company automatically qualify for the 0% Corporate Tax rate?
expand_moreWhat are the penalties for late Corporate Tax registration with the FTA?
expand_moreWhat is the de minimis threshold for Free Zone non-qualifying income?
expand_moreWhen is the statutory filing deadline for UAE Corporate Tax returns?
expand_moreIs VAT registration mandatory for all new businesses in the UAE?
expand_moreComplementary Advisory Services
Protect Your Enterprise Against Penalties Today
Statutory timelines are non-negotiable. Partner with Madmun's certified corporate tax specialists to verify eligibility, structure transactions, and establish complete audit readiness.