Tax Consultancy
Corporate Taxin the UAE
The introduction of Corporate Tax has reshaped the financial landscape of the UAE. Implemented by the UAE Ministry of Finance on 9 December 2022 and effective for financial years starting 1 June 2023, this direct tax on corporate net income remains one of the lowest globally. Roots Global helps businesses manage the complexities of this regime — ensuring compliance and minimizing the burden.
- Federal Decree-Law No. 47 of 2022
- 0% Qualifying Free Zone income
- 9% standard rate
Our Corporate Tax Services
End-to-end corporate tax support
From registration to return filing and ongoing compliance, we guide your business through every stage of the corporate tax lifecycle.
Corporate Tax Registration
Register your business for UAE Corporate Tax correctly and on time with the FTA.
Impact Assessment
Understand how corporate tax affects your operations, profits and structure.
Return Filing
Accurate preparation and electronic filing of your CT returns within nine months.
Implementation
Adjust contracts, systems and structures to align with the CT Law.
Corporate Tax Accounting
Tax accounting and provisioning support for a smooth transition.
Reconsideration
Support with reconsideration requests and FTA correspondence.
Annual Compliance & Computation
Ongoing annual corporate tax compliance and computation.
Transfer Pricing
OECD-aligned transfer pricing policies and documentation.
Schedule a Consultation
Talk to a Corporate Tax specialist
Tell us about your corporate tax needs and a specialist will get back to you within one business day.
Corporate Tax Law in the UAE
Federal Decree-Law No. 47 of 2022
On 9 December 2022, the UAE released Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses — the Corporate Tax Law. It applies to taxable persons for financial years commencing on or after 1 June 2023, and is aligned with international best practice while keeping the compliance burden low.
- Applies across all Emirates and to all business and commercial activities
- Natural-resource extraction remains subject to Emirate-level taxation
- Free Zone qualifying income is taxed at 0%
- Non-qualifying income is taxed at 9%
Exemptions & special provisions
Who is exempt from Corporate Tax
How Roots Global helps
A structured approach to Corporate Tax
In-Depth Impact Assessment
Qualitative and financial analysis of the CT and transfer pricing impact, plus restructuring opportunities and the system adjustments needed for compliance.
Strategic Implementation
Contract amendments, tailored transfer pricing policies, structural adjustments, clarifications and rulings, CT group applications, governance and system updates, and team training.
Ongoing Support & Compliance
CT registration, tax and exemption applications, accurate and timely CT returns, transfer pricing documentation and tax accounting support.
Filing & compliance
Filing and compliance requirements
Businesses must file their corporate tax returns electronically for each financial period within nine months from the end of their financial year. We keep you ahead of every deadline.
- Electronic filing within nine months of financial year-end
- No requirement for advance Corporate Tax payments
- UAE group companies can form a tax group and file a single return
- Tax is levied on accounting net profit, with adjustments
FAQs
Corporate Tax questions
Excellence in Corporate Tax services with Roots Global
Ensure compliance, enhance financial performance and unlock opportunities in the evolving corporate tax landscape. Reach out today.