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Corporate Tax Consultancy Services in Dubai
Get practical Corporate Tax advice for your UAE business, with clear support where needed.
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Corporate Tax Advice from a UK Chartered Accountant
Receive managing partner-led corporate tax advice backed by 10 years of Big 5 experience.
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Corporate Tax Advisory for Mainland & Free Zones
Practical CT advice with documented reasoning, including free zone review where needed.
Why Choose Our Corporate Tax Consultancy in Dubai?
The key benefits of choosing our firm:
- Clear Technical Reasoning
- Practical Commercial Advice
- Written Tax Position Memos
- Partner Review on Advisory Matters
Why Your Business Needs a Corporate Tax Advisor
How Beaufort Associates Can Help?
Not everyone is fully aware of the measures required to maintain their status as responsible taxpayers, whether they are individuals or businesses dealing with taxation matters. In such circumstances, engaging the services of experienced corporate tax consultants becomes essential, as it serves as a safeguard against potential legal consequences.
By ensuring that your tax obligations are met promptly and accurately with the assistance of a corporate tax consultant, you can uphold your reputation of being compliant.
Our team of UAE corporate tax consultants possesses extensive knowledge and proficiency in assisting clients in addressing their tax-related concerns using lawful means and available exemptions. Similarly, our UAE corporate tax advisory services are committed to aligning our clients’ tax strategies with the relevant laws and regulations on a daily basis.
Corporate tax services are essential for businesses in the UAE to ensure compliance with local regulations, optimize tax benefits, and mitigate financial risks. By engaging professional tax consultants, audit firms, and accounting firms in Dubai, businesses can streamline their tax processes and receive expert guidance for strategic tax planning.
These services contribute significantly to the overall financial success of a company by effectively managing tax and reporting matters, and conducting comprehensive Corporate Tax Impact Assessments.
Benefits of Corporate Tax Services in UAE
Compliance: Corporate tax services in the UAE ensure that businesses comply with complex tax laws and regulations imposed by the government, avoiding penalties and legal issues.
Expertise: Corporate tax consultants in Dubai possess in-depth knowledge and expertise in corporate tax laws, enabling them to provide accurate advice and assistance in tax planning and preparation.
Cost Savings: By engaging corporate tax services, businesses can identify potential tax deductions, credits, and incentives, maximizing their tax savings and optimizing their financial resources.
Audit Support: Corporate tax consultants provide comprehensive assistance during tax audits, ensuring that businesses are thoroughly prepared and fully compliant with the requirements of tax authorities.
Risk Mitigation: We help businesses identify and mitigate tax-related risks, ensuring compliance and minimizing the potential for financial and reputational harm.
Efficiency: We provide efficient tax management solutions, streamlining tax processes and reducing the administrative burden on businesses.
Strategic Planning: Corporate tax services offer guidance for strategic tax planning, ensuring that businesses align their financial strategies with tax regulations to achieve long-term success.
What is Covered as Part of Corporate Tax Consultancy in Dubai
Transfer Pricing under UAE Corporate Tax
If your business transacts with related parties or connected persons – group companies, shareholders, directors or their related entities – those transactions must meet the arm’s length standard: priced as they would be between independent parties. This applies to every business within the scope of Corporate Tax, whatever its size; it is not only a large-group concern.
Most UAE businesses must disclose related-party transactions and transactions with connected persons in a schedule within the Corporate Tax return where FTA thresholds are met. Larger businesses – broadly, those with revenue of AED 200 million or more, or members of multinational groups with consolidated revenue of AED 3.15 billion or more – must also maintain a master file and a local file. Payments to connected persons, such as owner and director remuneration, are deductible only to the extent they correspond to the market value of the service provided.
Beaufort’s support includes a transfer pricing risk review of your related-party dealings, arm’s length analysis and benchmarking, preparation of the disclosure schedule with your Corporate Tax return, documentation support, and advice on owner and director remuneration. Advisory matters are reviewed by the Managing Partner.
Legal Reference
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Articles 34, 35, 36 and 55
Ministerial Decision No. 97 of 2023 on the Requirements for Maintaining Transfer Pricing Documentation
Federal Tax Authority Transfer Pricing Guide CTGTP1
Small Business Relief
Resident businesses with revenue of AED 3 million or less – in the current tax period and in every previous tax period ending on or before 31 December 2029 – may elect Small Business Relief and be treated as having no Taxable Income for that period. The relief, originally available for tax periods ending on or before 31 December 2026, has been extended to periods ending on or before 31 December 2029.
The election is made in the Corporate Tax return for each period, and a return must still be filed. The relief is not available to Qualifying Free Zone Persons or to members of multinational groups with consolidated revenue above AED 3.15 billion. Once revenue exceeds AED 3 million in any relevant period, the relief ceases to be available for that and later periods – so the election deserves planning, not a default tick. Artificially separating a business to stay under the threshold can be counteracted under the general anti-abuse rule.
Beaufort’s support includes assessing eligibility across your current and prior periods, weighing the election against alternatives (such as relieving losses or claiming deductions that lapse if the relief is taken), making the election correctly in the return, and planning for the year you outgrow the threshold.
Legal Reference
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Article 21 (Small Business Relief) and Article 50 (General Anti-Abuse Rule)
Ministerial Decision No. 73 of 2023 on Small Business Relief, as amended by Ministerial Decision No. 131 of 2026 (extension to tax periods ending on or before 31 December 2029)
Federal Tax Authority Small Business Relief Guide
Free Zone Companies and the 0% Rate - Qualifying Free Zone Person Status
A free zone licence does not, by itself, deliver the 0% Corporate Tax rate. The 0% rate applies only to the Qualifying Income of a Qualifying Free Zone Person (QFZP) – a free zone company that meets, and keeps meeting, a set of conditions: maintaining adequate substance in a free zone, deriving Qualifying Income, complying with the arm’s length standard and transfer pricing documentation requirements, preparing audited financial statements, staying within the de minimis limit for non-qualifying revenue, and not having elected to be taxed at the standard rates.
Whether income is “Qualifying” depends on who the customer is and what the activity is: transactions with other free zone persons generally qualify where the free zone person is the beneficial recipient; transactions with mainland or foreign customers qualify only if the activity is on the list of Qualifying Activities and is not an Excluded Activity. Non-qualifying revenue is tolerated only within the de minimis limit – the lower of AED 5 million or 5% of total revenue. The consequences of getting this wrong are severe: a QFZP that fails any condition loses the status from the relevant period and for the four subsequent tax periods, with its income taxed at the standard rates.
Beaufort has supported clients in QFZP eligibility assessment, analysis of each revenue stream against the Qualifying and Excluded Activities, de minimis monitoring, substance review, coordination of the audited financial statements requirement, and a written, partner-reviewed tax position memo you can rely on – and defend – if the FTA asks.
Legal Reference
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Articles 3(2) and 18
Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person
Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities
Federal Tax Authority Free Zone Persons Guide (CTGFZP1)
Corporate Tax Treatment of Business Transactions
We assess the Corporate Tax implications of shareholder funding, asset disposals, debt waivers, intercompany balances and other non-routine transactions. Our review considers the legal form, commercial substance, accounting treatment and applicable tax provisions.
Free Zone Corporate Tax Advisory
We assess the conditions relevant to Qualifying Free Zone Person status (eligibility for the special Free Zone Corporate Tax regime), the classification of income, Qualifying and Excluded Activities, adequate substance and the de minimis requirement (the permitted limit for certain non-qualifying revenue). Advice is tailored to the company’s actual activities, counterparties and transaction flows.
Corporate Tax Reliefs and Exemptions
We advise on the eligibility conditions and consequences of transfers within a Qualifying Group (Article 26), Business Restructuring Relief (Article 27), the Participation Exemption (Article 23) and other relevant provisions. This includes reviewing applicable elections, ownership conditions and subsequent transactions that could reverse relief.
Expense Deductibility and Financing Costs
We examine the deductibility of business expenditure, interest and financing costs, including restrictions affecting particular categories of expenditure. Our assessment considers the purpose, evidence and tax treatment of the expense, rather than relying solely on its accounting classification.
Tax Groups and Corporate Restructuring
We assess potential Corporate Tax consequences of Tax Group formation (where eligible companies are treated as one Taxable Person), changes in ownership, business transfers, mergers and reorganisations. Our advice considers eligibility criteria, the treatment of assets and liabilities and possible clawback consequences where a relief has been applied.
International Corporate Tax Advisory
We assess UAE Corporate Tax questions involving tax residence, permanent establishments, foreign-source income, overseas subsidiaries and possible foreign tax credits or exemptions. The analysis depends on the facts, applicable domestic law and, where relevant, tax treaty provisions.
Technical Tax Opinions and FTA Clarifications
We prepare technical assessments addressing specific Corporate Tax questions, supported by relevant legal provisions and published FTA guidance. Where suitable, we can assess eligibility for an FTA Private Clarification and assist in preparing a factual and technical submission in line with the FTA’s applicable procedures. For Corporate Tax matters, the applicant generally must be Corporate Tax registered, except where the question concerns Corporate Tax registration.
What Our Clients Say
Testimonials
Highly dedicated staff, consistently delivering quality work.
Naho Yamaoka
Office Manager, NTT
Quick responses and timely follow ups.
Tamraz Mammadov
Manager, Vista International
Outstanding professionalism and knowledge of the subject.
Amit Falnikar
Finance Manager, TransMak
Highly recommended! The staff is incredibly talented!
Ismail Akil Abbasi
Chaiman, Abbasi Group
Our Other Corporate Tax Services
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Frequently Asked Questions
Corporate tax consultancy typically includes tax planning, structuring advice, impact analysis of UAE corporate tax laws, compliance guidance, and support with corporate tax registration, return filing, and deregistration where required.
A corporate tax consultant helps businesses understand and comply with UAE corporate tax laws, plan taxes efficiently, assess risks, review transactions, and ensure accurate and timely filings with the FTA.
Yes. Most corporate tax consultants in Dubai also provide advisory and compliance support for VAT and other applicable UAE taxes, offering businesses a more integrated tax solution.
For compliance services such as corporate tax registration and return filing, fees are usually fixed and pre-agreed.
For advisory and consultancy services, fees are generally charged on an hourly basis, ensuring you pay only for the advice and support you actually receive.
Written technical assessments and tax position memoranda can be provided where agreed in the scope of engagement. The analysis identifies the relevant facts, assumptions, applicable provisions and conclusions.
Yes. A pre-transaction review can assess potential tax consequences, available reliefs, relevant eligibility conditions and documentation needs before a proposed arrangement is implemented.
This page sets out our understanding of UAE corporate tax based on the legislation and guidance in force at the date of last review. The position may change, and the application to a particular set of facts may require further analysis. Nothing on this page constitutes professional, legal or tax advice. Beaufort Associates accepts no liability for action taken or not taken in reliance on this page. Please contact us for advice tailored to your circumstances.
Reviewed by: Shahid Mahmood Khan, CPA - Manager at Beaufort Associates with two decades' experience in accounting, audit, VAT and Corporate Tax across the UAE and Pakistan.
Last reviewed: 26 October 2026 · Next scheduled review: 26 April 2027
This page provides general information on UAE Corporate Tax. It does not constitute professional advice. Please contact us for advice tailored to your circumstances. See our full Terms of Use.
Sources
Primary sources referenced on this page:
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, as amended.
- Federal Tax Authority - Corporate Tax Guide: Free Zone Persons.
- Federal Tax Authority - Corporate Tax Guide: Business Restructuring Relief.
- Federal Tax Authority - Corporate Tax Guides, References and Public Clarifications (including the Private Clarifications Tax Procedures Guide | TPGPC1, July 2026).
- Ministry of Finance - decisions and guidance concerning Tax Groups, Participation Exemption and Foreign Permanent Establishment Exemption.
- Ministerial Decision No. 97 of 2023 on the Requirements for Maintaining Transfer Pricing Documentation
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Articles 34, 35, 36 and 55
- Federal Tax Authority Transfer Pricing Guide CTGTP1
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Article 21 (Small Business Relief) and Article 50 (General Anti-Abuse Rule)
- Ministerial Decision No. 73 of 2023 on Small Business Relief, as amended by Ministerial Decision No. 131 of 2026 (extension to tax periods ending on or before 31 December 2029)
- Federal Tax Authority Small Business Relief Guide
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Articles 3(2) and 18
- Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person
- Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities
- Federal Tax Authority Free Zone Persons Guide (CTGFZP1)
We have referenced the legislation in force as at the last review date. The UAE tax framework is evolving; later changes may affect the position. Speak with us for advice on your specific circumstances.
