Registration and profile review
TRN applications, taxable-person profile checks, tax-period confirmation, licence and ownership data review, and correction of registration information where required.
Services we provide
Our Corporate Tax services
The scope can be selected individually or combined into an annual compliance and advisory engagement.
Corporate Tax impact assessment
Entity-by-entity analysis of taxable status, exemptions, permanent establishment exposure, income streams, elections, reliefs and likely compliance requirements.
Tax return preparation and filing
Taxable income computation, accounting adjustments, schedule preparation, return review, filing support and payment-readiness checks.
Free Zone and qualifying income advisory
Assessment of Qualifying Free Zone Person conditions, adequate substance, qualifying and excluded activities, de minimis exposure, income attribution and documentation.
Transfer pricing and related parties
Related-party mapping, arm’s-length support, connected-person review, disclosure schedules, policy design and documentation readiness.
Tax groups, reliefs and restructuring
Eligibility analysis for tax groups, qualifying group relief, business restructuring relief, participation exemption and other relevant elections or applications.
Accounting and tax adjustments
Review of non-deductible expenditure, exempt income, unrealised gains or losses, interest limitation, entertainment costs, depreciation and transitional matters.
FTA enquiries and controversy support
Response coordination for information requests, assessments, audits, clarification applications, reconsiderations and supporting-document submissions.
Service overview
From first registration to post-filing support, every position should be evidenced.
UAE Corporate Tax applies through a self-assessment framework. The accounting result is the starting point, but taxable income may require adjustments for exemptions, deductions, reliefs, related-party pricing and other provisions. A reliable return therefore depends on reliable books and a documented technical position.
CBMC supports Mainland, Free Zone, holding, branch and group structures through the full compliance cycle. We identify what applies, organise the evidence, calculate the position and coordinate filing through EmaraTax. Where a matter is judgemental, we record the basis rather than leaving the conclusion unexplained.
Key UAE considerations
The headline rate is simple. The calculation is not.
These reference points shape many engagements, but eligibility and treatment must be tested against the current law and your facts.
0% and 9% bands
For ordinary taxable persons, taxable income up to AED 375,000 is generally subject to 0%, with 9% applying above that amount.
Free Zone treatment
A Qualifying Free Zone Person may access 0% on Qualifying Income, while taxable income that does not meet the qualifying definition may be subject to 9%.
Nine-month filing window
Corporate Tax returns and payment are generally due within nine months from the end of the relevant Tax Period.
Seven-year records
Records and documents supporting Corporate Tax positions should generally be retained for at least seven years after the end of the relevant Tax Period.
Small Business Relief
Subject to conditions, qualifying resident persons with revenue not exceeding AED 3 million may elect for Small Business Relief for eligible periods ending on or before 31 December 2026.
Large multinational groups
The UAE Domestic Minimum Top-up Tax can apply to in-scope multinational groups with annual global revenue of at least €750 million under the relevant tests.
Regulatory treatment depends on the facts, legal form, transactions and current legislation. This page provides general information and does not replace a formal engagement assessment.
How we work
A controlled process from first review to final delivery
We build the filing from reconciled financial data and documented conclusions, then retain a clear review trail.
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01
Scope and status check
Confirm entities, licences, ownership, financial years, registrations, prior filings, Free Zone status and deadlines.
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02
Data and accounting readiness
Collect trial balances, financial statements, ledgers, agreements, ownership records and transaction schedules; reconcile the starting data.
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03
Technical position analysis
Assess rates, exemptions, reliefs, deductions, transfer pricing, income classification and elections relevant to the facts.
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04
Computation and review
Prepare the taxable income bridge, supporting schedules, disclosure responses and senior review notes.
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05
Filing and payment support
Finalise approval, file through the agreed access route, confirm submission evidence and support payment arrangements.
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06
Post-filing file and action plan
Issue a filing pack, unresolved-items list, next-period improvements and a calendar for future obligations.
Engagement output
Clear deliverables and clear ownership
Every engagement is scoped around defined outputs, responsibilities and review points.
Registration and tax-profile review memorandum
Corporate Tax computation with accounting-to-tax reconciliation
Return preparation pack and filing confirmation
Free Zone qualifying-income assessment where relevant
Related-party and connected-person schedule
Tax election, relief and application tracker
Supporting-document index and review file
Compliance calendar and improvement actions
Who we support
Corporate Tax support for every common UAE structure.
The analysis changes with the legal form, income profile, ownership, location and cross-border footprint.
Why CBMC
Partner led work with one accountable standard
Your engagement is organised around clear ownership, reconciled information, documented conclusions and practical communication throughout the assignment.
Partner led accountability
A named senior contact coordinates the engagement and remains responsible for quality and deadlines.
UAE specific analysis
Advice is structured around your licence, legal form, Emirate, Free Zone status, activities and transaction flows.
Review ready records
Working papers, reconciliations and supporting documentation are organised to withstand professional review.
Commercially useful reporting
Technical compliance is translated into decisions, priorities and practical next steps.
Frequently asked questions
Questions businesses ask before engaging us
Does every UAE company need to register for Corporate Tax?+
Many juridical persons and taxable businesses are required to register, including Free Zone Persons. Exemptions and registration exceptions exist, so the legal form and activities should be reviewed rather than assumed.
Does a Free Zone licence automatically guarantee a 0% rate?+
No. The 0% Free Zone rate is linked to Qualifying Free Zone Person conditions and Qualifying Income. Substance, activities, income sources, de minimis limits and transfer pricing can all affect the outcome.
When is a Corporate Tax return due?+
The general filing and payment deadline is within nine months from the end of the Tax Period. The precise deadline follows the registered financial year and any applicable FTA decisions.
Can CBMC prepare a return if our accounts are incomplete?+
Yes, but the accounts must first be brought to a reliable, reconciled state. We can combine catch-up accounting with the tax engagement so that the return is supported by a defensible financial record.
What transfer pricing work may be required?+
At minimum, businesses should identify related parties and connected persons and apply the arm’s-length principle. Depending on thresholds and facts, disclosures, a master file, local file or additional supporting analysis may also be required.
What happens after the return is filed?+
The filing pack should be retained with the computation, supporting schedules, elections, agreements and source records. We also track future deadlines and any improvements required before the next close.
Can you support an FTA information request or audit?+
Yes. We organise the document response, reconcile the requested information to the filed return, prepare technical explanations and coordinate communication within the agreed authority and scope.
Related services
A connected finance and compliance function
Combine services where one workstream depends on another and avoid duplicated data requests.
Start the conversation
Get a clear view of your UAE Corporate Tax position.
Share your structure, licence, financial year and current registration status. We will identify the immediate obligations, information gaps and the right engagement scope.