UAE taxation
Corporate Tax Services
UAE corporate tax is now part of every business's annual cycle. We provide organised, compliant corporate tax support for businesses of all sizes — simplifying the process and reducing the risk of costly mistakes.
The challenge
Many businesses are unsure whether they qualify for relief, how accounting profit converts to taxable income, or which elections and deadlines apply. Missing registration or filing deadlines can result in significant penalties.
How Lexor helps
We guide you step by step: confirming your registration and filing obligations, assessing available reliefs and elections, computing taxable income from your financial statements, and preparing your return well before the deadline.
What's included
Registration support
Confirming your obligation to register and helping you complete registration with the FTA.
Taxable income computation
Adjusting accounting profit for tax — including non-deductible expenses and exempt income.
Corporate tax return preparation
Preparing your annual return and supporting schedules for review and submission.
Relief and election review
Assessing whether Small Business Relief, free zone rules or other elections may apply.
Tax planning
Planning ahead so decisions during the year reflect their tax consequences.
Compliance calendar
Tracking tax periods, filing dates and record-keeping requirements for you.
Who it's for
- UAE mainland companies and free zone entities
- Small businesses assessing eligibility for Small Business Relief
- Groups and holding structures with related-party transactions
- Foreign businesses with a permanent establishment or nexus in the UAE
How the engagement works
- 1
Confirm obligations
We confirm your tax period, registration status and deadlines.
- 2
Review financials
We review your financial statements and supporting records.
- 3
Compute & prepare
We compute taxable income and prepare the return with you.
- 4
Plan ahead
We note opportunities and risks to address before next year.
Compliance considerations
Summary for general guidance only, reviewed October 2026. Tax and regulatory rules change — confirm current requirements with the official authority or speak to us about your situation.
- UAE corporate tax applies at 0% on taxable income up to AED 375,000 and 9% on taxable income above that amount, under Federal Decree-Law No. 47 of 2022.
- Taxable persons must register with the FTA even if they expect to pay no tax or elect Small Business Relief.
- Corporate tax returns are generally due within nine months of the end of the tax period.
- Qualifying Free Zone Persons may benefit from 0% on qualifying income if strict conditions are met. Large multinational groups may also be subject to a 15% domestic minimum top-up tax.
Official source:
Frequently asked questions
Generally, yes. Registration is required for taxable persons regardless of profit level. Whether tax is payable is a separate question we can help you work out.
It is an election that can allow eligible resident businesses with revenue below a set threshold to be treated as having no taxable income for qualifying tax periods. Eligibility conditions apply, so we'll review your situation.
Not automatically. Free zone entities must register and file returns. Only Qualifying Free Zone Persons that meet specific conditions can apply 0% to qualifying income.
No adviser can honestly guarantee that. What we do is make sure you claim what you're entitled to, avoid errors and plan decisions with their tax impact in mind.
Related services
Accounting & Bookkeeping
Organised, accurate records, day-to-day bookkeeping and clear financial statements — handled for you.
VAT Services
UAE VAT registration, return preparation and day-to-day VAT compliance support.
Financial Advisory
Practical guidance on budgeting, forecasting and major financial decisions for long-term stability and growth.
Discuss Corporate Tax Services with Lexor
Tell us about your business and we'll come back with a clear scope and a free, customised quote.