Corporate Tax
compliance.

The UAE introduced federal Corporate Tax at 9% for financial years starting on or after 1 June 2023. Every UAE legal entity must register with the FTA and file annual returns.

Speak with our tax team Our capabilities

Assurance — UAE Corporate Tax

Navigate the UAE's
new tax era.

DeccanBridge provides comprehensive Corporate Tax compliance and advisory services for UAE entities. Our team of tax professionals helps businesses understand their obligations under the UAE Corporate Tax Law (Federal Decree-Law No. 47/2022) and manage their tax affairs with confidence.

We serve businesses across all UAE legal structures including mainland LLCs, free zone companies, DIFC and ADGM entities, branches of foreign companies, and investment funds. Our services cover the full compliance lifecycle from FTA registration through annual return filing.

Contact our team

✓Hyderabad, Telangana, India — serving UAE clients globally
✓+91 94922 01497
✓connect@deccanbridge.com

What we do

CTC compliance services.

CTC Registration & Filing

FTA registration, tax period alignment, annual Corporate Income Tax return preparation and submission within 9 months of financial year end. We manage the full CTC lifecycle — from initial registration through to final filing and tax payment, ensuring compliance with Ministerial Decisions and FTA guidelines.

QFZP Regime Analysis

Qualifying Free Zone Person assessment — substance requirements, Qualifying Income identification, de minimis non-qualifying income analysis against the AED 5 million or 5% threshold. Critical for free zone entities seeking to maintain the 0% CT rate on qualifying income, with detailed advice for DIFC, ADGM, DMCC, and JAFZA entities.

Transfer Pricing

MoF Ministerial Decision No. 97/2023 compliance — arm's length principle application, Master File and Local File preparation, TP Disclosure Form submission, Group Relief elections, and Small Business Relief (AED 375,000 threshold) analysis for qualifying entities. Benchmarking studies and APA support.

Pillar Two / Global Minimum Tax

UAE Pillar Two implementation advisory — 15% global minimum tax rate for MNE groups with global revenue exceeding EUR 750M. Domestic Minimum Top-up Tax (DMTT) compliance readiness, GloBE information return preparation, and transition planning for UAE-headquartered groups.

Common questions

UAE corporate tax FAQ.

Who pays UAE corporate tax?

Businesses above AED 375,000 taxable income at 9%, with registration mandatory across mainland and free zones — and qualifying free zone persons retaining 0% only on qualifying income with substance.

What does QFZP status actually require?

Adequate substance in the zone, qualifying income streams, de minimis discipline on non-qualifying revenue, audited financials and transfer-pricing compliance — lose one and the whole entity faces 9%.

What compliance does the regime demand annually?

Registration, transfer-pricing documentation where thresholds hit, and returns within nine months of year-end — with penalties for late registration that caught many businesses already.

CTC Registration Support.

Partner-led tax engagement within one UAE business day.