Prepare the entity, accounting records and tax information before the deadline becomes urgent.
ITQAN helps UAE businesses organise information, prepare registration details, assess filing readiness and prepare Corporate Tax returns for client review through the client’s EmaraTax account.
Last updated: September 2026
UAE Corporate Tax is a federal tax on taxable income. It may apply to UAE companies, relevant natural persons and certain non-residents.
Under the standard regime, taxable income up to AED 375,000 is subject to 0%, with 9% above it. Accounting profit is adjusted under Corporate Tax rules. Registration and filing remain separate, even where no tax is payable.
The deadline depends on the taxable-person type, incorporation or licence details and applicable FTA decision.
Mainland and free-zone companies generally register, subject to exemptions.
A person conducting UAE business generally enters scope when calendar-year turnover exceeds AED 1 million. Specified personal income is excluded.
A UAE permanent establishment, nexus or prescribed connection may create obligations. Separate review is needed.
An exempt person may still have registration, record or notification requirements. The registration and return deadlines are different.
A Free Zone Person remains within the tax system. A Qualifying Free Zone Person may receive 0% treatment on qualifying income only when all conditions are satisfied.
Non-qualifying income may be subject to 9%. Eligibility requires individual assessment.
ITQAN reviews the entity, licence and tax information; issues a checklist; prepares registration details; and coordinates submission through the client’s account. With approval, we can organise routine follow-up information and check the resulting registration details.
The FTA controls approval, information requests and processing.
The work begins with reliable financial information and ends with client-approved filing.
Examine financial statements, trial balance and reconciliations.
Connect accounting results to return requirements and potential adjustments.
Identify elections, reliefs and disclosures needing confirmation or specialist assessment.
Share the return for approval, then coordinate filing through the client’s EmaraTax account.
ITQAN communicates the declared amount and deadline. It does not control tax payments or issue statutory audit or legal opinions.
The final requirements depend on the entity, tax period and transactions.
Confirm the business, taxable-person type and tax period.
Agree scope and issue the information checklist.
Organise accounting and tax data and identify open questions.
Provide the return and declared position for client review.
Coordinate filing and organise post-filing records.
Late preparation leaves less time to reconcile records, obtain evidence or seek appropriately authorised specialist advice.
Early review improves readiness but cannot guarantee a tax outcome, relief or absence of FTA enquiries.
UAE juridical persons generally register unless an exemption applies. The entity type must be checked.
Yes. They register and file. The 0% rate applies only to qualifying income when conditions are met.
Registration creates the Corporate Tax record and Tax Registration Number. Filing reports a tax period’s results. They are separate obligations.
A return and payment are generally due within nine months after the tax period. Confirm the deadline in EmaraTax.
A registered taxable person generally files even when it made a loss or has no tax payable, unless an exception applies.
An eligible resident person may elect where revenue is AED 3 million or less in the relevant and previous periods, subject to conditions.
They are required in specified circumstances, including for a Qualifying Free Zone Person. Other businesses should check current requirements.
Usually entity documents, accounts, ledgers, reconciliations, ownership, related-party and earlier tax information.
Share the entity type, tax period, registration status and accounting position. ITQAN will identify the documents and define an appropriate support scope.
ITQAN Business Solution FZE LLC provides accounting, document-preparation and compliance-coordination support. ITQAN is not an FTA-registered Tax Agent and does not provide statutory audit services. Information on this page is general and does not constitute legal or personalised tax advice. Tax positions, elections and eligibility for reliefs should be assessed according to the taxpayer’s circumstances. Final responsibility remains with the taxable person.
