The introduction of Corporate Tax (CT) in the UAE requires nearly all businesses, including Free Zone entities, to register with the Federal Tax Authority (FTA) and file annual returns. Failure to register by the deadline carries a significant AED 10,000 fine, making compliance an immediate priority. FrankDigit Accounting Services, an FTA-Approved Tax Agent, specializes in navigating this new landscape, ensuring your business achieves 100% compliance from initial registration through to accurate tax return submission via the EmaraTax portal.
Led by Bilal Mogul, our service determines your precise tax status (0% or 9%), calculates your taxable income based on IFRS-compliant financials, and manages the entire regulatory process. Our adherence to Confidentiality, Transparency, and Integrity (CTI) guarantees your financial data is secure and your CT obligation is optimized while avoiding costly penalties.
Corporate Tax (CT) is a direct federal tax on the net profits of businesses in the UAE. The standard rate is 9% on profits exceeding AED 375,000, with a 0% rate for profits up to this threshold. Mandatory CT Registration is required for all taxable persons—including Mainland, Free Zone entities, and certain natural persons—even if their profits fall below the AED 375,000 threshold. The CT Return must be filed within nine months of the end of the relevant tax period. This entire process must be executed accurately on the FTA’s EmaraTax platform to maintain good standing and avoid heavy administrative penalties.
FrankDigit ensures your business complies with all phases of the UAE CT lifecycle, safeguarding you from fines and maximizing reliefs.
| Deliverable | How FrankDigit Delivers |
|---|---|
|
Mandatory CT Registration |
Complete registration submission on the EmaraTax portal to obtain your Tax Registration Number (TRN) before the FTA deadline. |
|
Taxable Income Calculation |
Review of IFRS-compliant financial statements to correctly calculate Taxable Income as defined by the UAE CT Law. |
|
Annual CT Return Filing |
Preparation, review, and electronic submission of the annual CT return via EmaraTax within the 9-month statutory deadline. |
|
Free Zone Qualification |
Expert guidance for Free Zone entities to meet the Qualifying Free Zone Person criteria and maintain the 0% tax rate on qualifying income. |
|
Transfer Pricing Advisory |
Assessing related-party transactions and providing advice on Transfer Pricing compliance and documentation (Local File/Master File), where required. |
The Corporate Tax regime contains specific rules that require expert interpretation to ensure continuous compliance and operational security.
For Free Zone companies, registration is still mandatory. Our service is critical in helping you continually meet the conditions to be recognized as a Qualifying Free Zone Person, such as maintaining adequate substance and ensuring all qualifying income is correctly defined. Furthermore, we advise multinational or group structures on the benefits and feasibility of forming a CT Tax Group to simplify filing and consolidate profits and losses into a single tax return.
The FTA imposes severe administrative fines for breaches of the Corporate Tax Law. The penalty for late registration is a fixed AED 10,000. Penalties for late filing start at AED 500 per month and escalate significantly. We manage all deadlines and ensure the accuracy of your financial data—the foundation of your tax return—to prevent expensive penalties and the risk of an FTA tax audit or assessment.
We guide your business through the entire compliance process, minimizing disruption and guaranteeing accuracy.
- Decode (Impact Assessment): We determine your specific tax obligations (including Free Zone status) and map out the required documentation to ensure your accounting records are fully compliant with the CT Law.
- Simplify (Registration & Setup): We gather all necessary corporate documents (Trade License, MOA, Passport/EID copies) and execute the mandatory registration process on the EmaraTax platform to secure your TRN.
- Automate (Filing & Payment): We prepare your financial statements, calculate your final taxable income, file the annual CT return via EmaraTax within the 9-month window, and ensure timely payment of any tax liability.
Don’t wait for the deadline—the penalty is fixed and severe. Ensure your business is compliant with the new UAE Corporate Tax Law today.
📞 Contact FrankDigit Accounting Services for expert CT registration and filing support.