Tax
Corporate tax advisory in the UAE
We review your UAE corporate tax computation before the return is filed: accounting profit, add-backs, losses, related-party transactions and free zone status. The rate is 0% on taxable income up to AED 375,000 and 9% above it, with separate rules for Qualifying Free Zone Persons. You or your registered tax agent submit the return through EmaraTax.
Who needs a corporate tax review?
- Mainland and free zone companies preparing their first or second return
- Free zone entities that rely on the 0% rate
- Groups with related-party transactions or several entities
- Finance teams that want a second review before they submit
What does a corporate tax review cover?
- Computation reviewWe test the bridge from accounting profit to taxable income, line by line, against the law and FTA guidance.
- Free zone statusWe assess whether you meet the Qualifying Free Zone Person conditions each period, including substance and the de minimis limit.
- Return review and computation supportWe work through the computation with your team and review the return before it is submitted, and document each position.
- Related partiesWe map related-party and connected-person transactions and check the pricing and disclosures.
- Small Business ReliefWe check whether the relief applies and what you give up by electing it.
- Evidence fileA file behind every material position, so you can answer FTA questions quickly.
What is outside our scope?
- We are not an FTA registered tax agent and do not represent you before the FTA.
- We do not submit returns on your behalf; you or your registered tax agent file them.
- We do not give a legal opinion; for disputes we work alongside your lawyer.
Valorin is an independent advisory and consulting firm.
Frequently asked questions
What is the UAE corporate tax rate?
0% on taxable income up to AED 375,000 and 9% above it (Cabinet Decision No. 116 of 2022). Qualifying Free Zone Persons may apply 0% to qualifying income if they meet the conditions.
Can Valorin file our corporate tax return?
No. We are an advisory firm, not a registered tax agent. We prepare and review the figures with you; you file through EmaraTax or through your registered tax agent.
We are in a Free Zone. Do we pay 0%?
Only on qualifying income, and only while you meet the Qualifying Free Zone Person conditions, including adequate substance and the de minimis limit on non-qualifying revenue. We assess this each period.
Does Small Business Relief apply to us?
Resident businesses with revenue of AED 3 million or less may elect Small Business Relief for tax periods ending on or before 31 December 2029, subject to conditions. We check eligibility as part of the review.
Related guides and tools
Muhammad Imran, ACMA
Founder and Managing Director · 20+ years in finance
You work directly with the founder, from the first meeting to delivery. Valorin Finance & Advisory LLC, licence no. 2644595.01. About us
Have your corporate tax position reviewed
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Last reviewed: 22 October 2026 · Reviewed by Muhammad Imran, ACMA
General information only, not legal or tax advice.
Valorin is an independent advisory firm, not affiliated with the FTA or MoF.