{"id":757,"date":"2025-10-28T22:25:07","date_gmt":"2025-10-28T22:25:07","guid":{"rendered":"https:\/\/eighty20.me\/uae\/?page_id=757"},"modified":"2026-09-30T18:34:51","modified_gmt":"2026-09-30T18:34:51","slug":"corporate-tax-assessment","status":"publish","type":"page","link":"https:\/\/eighty20.me\/uae\/corporate-tax\/corporate-tax-assessment\/","title":{"rendered":"Corporate Tax Assessment"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"757\" class=\"elementor elementor-757\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d705ab e-flex e-con-boxed e-con e-parent\" data-id=\"9d705ab\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-aa2b931 e-con-full e-flex e-con e-child\" data-id=\"aa2b931\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8968b0f elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8968b0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eighty20.me\/uae\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Service<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Corporate Tax Assessment<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90a7a2e elementor-widget elementor-widget-heading\" data-id=\"90a7a2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Corporate Tax Assessment<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-768b476 e-con-full e-flex e-con e-child\" data-id=\"768b476\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b672c8a elementor-widget elementor-widget-text-editor\" data-id=\"b672c8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>At Eighty20, we combine expertise with integrity to deliver reliable business and financial solutions. Our team ensures every service and report adds real value to your business growth.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-869a70f e-flex e-con-boxed e-con e-parent\" data-id=\"869a70f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f708003 e-con-full e-flex e-con e-child\" data-id=\"f708003\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-950aadd elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"950aadd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__950aadd\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__950aadd\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__950aadd\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73d5140 elementor-widget elementor-widget-text-editor\" data-id=\"73d5140\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Is your business calculating UAE Corporate Tax correctly, or are there adjustments, reliefs, or related-party transactions that could change your final tax position?<\/p>\n<p>Our <strong>Corporate Tax Assessment Services in the UAE<\/strong> help businesses review their financial information, identify relevant Corporate Tax adjustments, and determine a more accurate taxable-income position before filing.<\/p>\n<p>A proper Corporate Tax assessment goes beyond applying a tax rate to accounting profit. It considers how UAE Corporate Tax legislation affects income, expenses, related-party transactions, Free Zone activities, tax losses, exemptions, reliefs, and other adjustments.<\/p>\n<p>Eighty20 Business and Financial Solutions helps businesses build a clearer Corporate Tax position before the annual return is prepared.<\/p>\n<h2>What Is a Corporate Tax Assessment in the UAE?<\/h2>\n<p>A Corporate Tax assessment is a structured review of a business&#8217;s financial and tax information to determine how much income may be subject to UAE Corporate Tax.<\/p>\n<p>The process generally starts with the company&#8217;s accounting net profit or loss.<\/p>\n<p>That accounting result is then adjusted according to UAE Corporate Tax legislation.<\/p>\n<p>The Federal Tax Authority explains that these adjustments can include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Unrealised gains and losses, depending on the applicable election<\/li>\n\t<li>Exempt income<\/li>\n\t<li>Intra-group transfers<\/li>\n\t<li>Expenses that are not deductible for Corporate Tax purposes<\/li>\n\t<li>Related Party and Connected Person transactions<\/li>\n\t<li>Tax losses<\/li>\n\t<li>Incentives and tax reliefs<\/li>\n\t<li>Other adjustments required under the Corporate Tax rules<\/li>\n<\/ul>\n<p>A Corporate Tax assessment therefore helps answer a more useful question than simply:<\/p>\n<p><strong>&#8220;What is our accounting profit?&#8221;<\/strong><\/p>\n<p>It helps determine:<\/p>\n<p><strong>&#8220;What is our Taxable Income after the UAE Corporate Tax rules have been applied?&#8221;<\/strong><\/p>\n<h2>How Is UAE Corporate Tax Calculated?<\/h2>\n<p>Under the general UAE Corporate Tax regime:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Taxable income up to <strong>AED 375,000<\/strong> is generally subject to a <strong>0% Corporate Tax rate<\/strong>.<\/li>\n\t<li>Taxable income above AED 375,000 is generally subject to a <strong>9% Corporate Tax<\/strong>.<\/li>\n<\/ul>\n<p>A simplified calculation can be represented as:<\/p>\n<p><strong>Accounting Net Profit or Loss<\/strong><\/p>\n<p><strong>\u00b1 Corporate Tax Adjustments<\/strong><\/p>\n<p><strong>= Taxable Income<\/strong><\/p>\n<p>The applicable Corporate Tax rate is then applied to that Taxable Income.<\/p>\n<p>However, the actual assessment can be more complex depending on:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Free Zone status<\/li>\n\t<li>Exempt income<\/li>\n\t<li>Tax losses<\/li>\n\t<li>Related-party transactions<\/li>\n\t<li>Group transactions<\/li>\n\t<li>International operations<\/li>\n\t<li>Tax reliefs<\/li>\n\t<li>Foreign tax credits<\/li>\n\t<li>Business restructuring<\/li>\n<\/ul>\n<h2>Why Is Corporate Tax Assessment Important?<\/h2>\n<p>Understanding the expected tax position before the filing deadline helps management with <strong>corporate tax planning UAE<\/strong>, including Corporate Tax payments, cash flow, tax provisions, business restructuring, group transactions, and future budgets.<\/p>\n<h3>It Identifies Tax Adjustments<\/h3>\n<p>Not every accounting expense is automatically deductible for Corporate Tax purposes.<\/p>\n<p>Likewise, some accounting income may qualify for exemption or different treatment.<\/p>\n<p>A tax assessment reviews these differences before the Corporate Tax return is prepared.<\/p>\n<h3>It Helps Prevent Filing Errors<\/h3>\n<p>Incorrect treatment of expenses, related-party payments, or Free Zone income can affect taxable income and potentially lead to inaccurate tax returns.<\/p>\n<h3>It Improves Tax Planning<\/h3>\n<p>Understanding the expected tax position before the filing deadline helps management plan:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Corporate Tax payments<\/li>\n\t<li>Cash flow<\/li>\n\t<li>Tax provisions<\/li>\n\t<li>Business restructuring<\/li>\n\t<li>Group transactions<\/li>\n\t<li>Future budgets<\/li>\n<\/ul>\n<h3>It Creates Better Documentation<\/h3>\n<p>A structured assessment provides clearer supporting schedules behind the figures included in the tax return.<\/p>\n<h2>Who Should Get a Corporate Tax Assessment?<\/h2>\n<p>A corporate tax assessment can be useful for many UAE businesses, particularly where tax treatment is not straightforward.<\/p>\n<h3>Mainland Companies<\/h3>\n<p>Mainland businesses subject to the standard UAE Corporate Tax regime can use an assessment to review accounting profit and identify required tax adjustments.<\/p>\n<h3>Free Zone Companies<\/h3>\n<p>Free Zone businesses require particular attention because being established in a Free Zone does not automatically mean all income is taxed at 0%.<\/p>\n<p>A Qualifying Free Zone Person can benefit from:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li><strong>0% Corporate Tax on Qualifying Income<\/strong><\/li>\n\t<li><strong>9% Corporate Tax on Taxable Income that is not Qualifying Income<\/strong><\/li>\n<\/ul>\n<h3>Companies With Related-Party Transactions<\/h3>\n<p>Businesses that transact with shareholders, group companies, subsidiaries or other Related Parties should assess whether UAE transfer-pricing rules affect the transaction.<\/p>\n<h3>Growing SMEs<\/h3>\n<p>As revenue, expenses and employee numbers increase, the Corporate Tax calculation usually becomes more complex.<\/p>\n<h3>Businesses Preparing Their First Corporate Tax Return<\/h3>\n<p>A first-year assessment can help establish a reliable process that can be repeated in future Tax Periods.<\/p>\n<h3>Groups and Multi-Entity Businesses<\/h3>\n<p>Groups may need additional analysis around:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Related-party transactions<\/li>\n\t<li>Tax Groups<\/li>\n\t<li>Intra-group transfers<\/li>\n\t<li>Tax losses<\/li>\n\t<li>Group relief<\/li>\n\t<li>Financing<\/li>\n\t<li>Intercompany charges<\/li>\n<\/ul>\n<h2>What Do We Review During a Corporate Tax Assessment?<\/h2>\n<p>Our <strong>Corporate Tax Assessment Services UAE<\/strong> can cover the following areas depending on the business.<\/p>\n<h3>Financial Statements and Trial Balance<\/h3>\n<p>We review the financial information used as the starting point for the Corporate Tax calculation.<\/p>\n<p>This can include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Income statement<\/li>\n\t<li>Balance sheet<\/li>\n\t<li>Trial balance<\/li>\n\t<li>General ledger<\/li>\n\t<li>Supporting schedules<\/li>\n<\/ul>\n<p>The aim is to understand whether the financial information used for tax assessment appears complete and internally consistent.<\/p>\n<h3>Revenue<\/h3>\n<p>We review significant revenue streams and how they have been recognised in the financial statements.<\/p>\n<p>This can help identify:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Exempt income considerations<\/li>\n\t<li>Foreign income<\/li>\n\t<li>Free Zone income<\/li>\n\t<li>Intercompany revenue<\/li>\n\t<li>Unusual income<\/li>\n\t<li>Non-operating income<\/li>\n<\/ul>\n<h3>Business Expenses<\/h3>\n<p>Expenses are reviewed to determine whether any items may require Corporate Tax adjustments.<\/p>\n<p>Depending on the business, this could include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Entertainment expenses<\/li>\n\t<li>Interest expenses<\/li>\n\t<li>Related-party payments<\/li>\n\t<li>Fines and penalties<\/li>\n\t<li>Donations<\/li>\n\t<li>Employee costs<\/li>\n\t<li>Provisions<\/li>\n\t<li>Capital expenditure<\/li>\n\t<li>Personal or non-business expenditure<\/li>\n<\/ul>\n<p>The tax treatment should always be determined according to the applicable Corporate Tax provisions.<\/p>\n<h3>Fixed Assets and Depreciation<\/h3>\n<p>We assess whether fixed asset information is consistent with the accounting records and whether relevant tax considerations have been identified.<\/p>\n<h3>Related Parties and Connected Persons<\/h3>\n<p>Transactions with Related Parties and Connected Persons are particularly important under UAE Corporate Tax.<\/p>\n<p>The FTA requires these transactions to follow the arm&#8217;s-length principle, meaning the terms should reflect what independent parties would reasonably agree under comparable circumstances.<\/p>\n<p>The rules apply to both:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Domestic related-party transactions<\/li>\n\t<li>Cross-border related-party transactions<\/li>\n<\/ul>\n<p>Examples may include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Management fees<\/li>\n\t<li>Shareholder payments<\/li>\n\t<li>Group services<\/li>\n\t<li>Intercompany loans<\/li>\n\t<li>Royalties<\/li>\n\t<li>Purchases and sales<\/li>\n\t<li>Asset transfers<\/li>\n<\/ul>\n<h3>Tax Losses<\/h3>\n<p>Eligible Tax Losses may be available for use against future Taxable Income, subject to the relevant conditions and restrictions.<\/p>\n<p>An assessment should therefore review whether tax losses have been:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Identified<\/li>\n\t<li>Calculated correctly<\/li>\n\t<li>Properly documented<\/li>\n\t<li>Carried forward appropriately<\/li>\n<\/ul>\n<h3>Exempt Income<\/h3>\n<p>Certain income may qualify for exemption from Corporate Tax where the relevant conditions are met.<\/p>\n<p>Potential examples can include certain dividends or participation income.<\/p>\n<p>The Corporate Tax assessment should distinguish exempt income from ordinary taxable business income.<\/p>\n<h3>Free Zone Income<\/h3>\n<p>For Free Zone businesses, we assess whether income appears to fall into:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Qualifying Income<\/li>\n\t<li>Non-Qualifying Income<\/li>\n\t<li>Excluded Activities<\/li>\n\t<li>Other relevant categories<\/li>\n<\/ul>\n<p>This distinction can materially affect the Corporate Tax rate.<\/p>\n<h3>Tax Reliefs<\/h3>\n<p>The assessment also considers whether the business may qualify for available Corporate Tax reliefs.<\/p>\n<p>These can include, where applicable:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Small Business Relief<\/li>\n\t<li>Business Restructuring Relief<\/li>\n\t<li>Qualifying Group Relief<\/li>\n\t<li>Tax-loss provisions<\/li>\n\t<li>Other available reliefs<\/li>\n<\/ul>\n<p>Eligibility should be tested before a relief is claimed.<\/p>\n<h2>What Is Small Business Relief in the UAE in 2026?<\/h2>\n<p>Small Business Relief remains particularly relevant for smaller UAE businesses. Businesses may use a <strong>tax health check UAE company<\/strong> to assess whether the applicable revenue threshold and eligibility conditions are met before making the election.<\/p>\n<p>In August 2026, the Ministry of Finance extended the relief so that eligible Taxable Persons may claim it for Tax Periods ending on or before 31 December 2029. The AED 3 million revenue threshold continues to apply, making <strong>small business relief corporate tax UAE<\/strong> relevant for eligible Resident Persons that satisfy the applicable conditions.<\/p>\n<p>Qualifying Free Zone Persons and certain multinational-group members are excluded from Small Business Relief.<\/p>\n<p>Small Business Relief should not simply be assumed because revenue is below AED 3 million.<\/p>\n<p>Eligibility should be assessed before the election is made.<\/p>\n<h2>Corporate Tax Assessment for Free Zone Companies<\/h2>\n<p>Free Zone Corporate Tax treatment is one of the areas where businesses can make costly assumptions. A <strong>corporate tax exemption UAE free zone<\/strong> should never be assumed simply because the company holds a Free Zone licence; the entity must satisfy the applicable Qualifying Free Zone Person requirements.<\/p>\n<p>The tax treatment is generally:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Income Category<\/th>\n<th>General QFZP Treatment<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Qualifying Income<\/td>\n<td>0%<\/td>\n<\/tr>\n<tr>\n<td>Taxable Income that is not Qualifying Income<\/td>\n<td>9%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The Corporate Tax assessment may review:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Qualifying Activities<\/li>\n\t<li>Excluded Activities<\/li>\n\t<li>Related-party transactions<\/li>\n\t<li>Substance requirements<\/li>\n\t<li>Transfer-pricing compliance<\/li>\n\t<li>Revenue composition<\/li>\n\t<li>De minimis requirements<\/li>\n\t<li>Financial statements<\/li>\n<\/ul>\n<p>The current Free Zone framework also includes a de minimis test for non-qualifying revenue, based on the lower of <strong>5% of total revenue or AED 5 million<\/strong>, subject to the detailed rules.<\/p>\n<h2>How Does Transfer Pricing Affect a Corporate Tax Assessment?<\/h2>\n<p>Transfer pricing is part of the UAE Corporate Tax framework and can materially affect taxable income.<\/p>\n<p>The core principle is that transactions with Related Parties and Connected Persons should be priced on an arm&#8217;s-length basis.<\/p>\n<p>During the assessment, we may review:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Who the Related Parties are<\/li>\n\t<li>Types of transactions<\/li>\n\t<li>Pricing methods<\/li>\n\t<li>Intercompany agreements<\/li>\n\t<li>Management charges<\/li>\n\t<li>Loans and financing<\/li>\n\t<li>Royalties<\/li>\n\t<li>Asset transfers<\/li>\n\t<li>Supporting documentation<\/li>\n<\/ul>\n<p>Certain businesses may also need to maintain additional transfer-pricing documentation such as a Master File or Local File.<\/p>\n<p>The FTA also requires businesses generally to retain information about Related Party and Connected Person transactions.<\/p>\n<h2>How Long Should Corporate Tax Records Be Kept?<\/h2>\n<p>For UAE Corporate Tax purposes, relevant records and supporting documents should generally be retained for at least <strong>seven years following the end of the relevant Tax Period<\/strong>.<\/p>\n<p>This can include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Financial statements<\/li>\n\t<li>General ledgers<\/li>\n\t<li>Invoices<\/li>\n\t<li>Contracts<\/li>\n\t<li>Tax calculations<\/li>\n\t<li>Related-party information<\/li>\n\t<li>Supporting schedules<\/li>\n\t<li>Bank records<\/li>\n\t<li>Evidence supporting reliefs<\/li>\n\t<li>Tax-loss records<\/li>\n<\/ul>\n<p>Maintaining good documentation makes the Corporate Tax assessment and future FTA reviews easier to support.<\/p>\n<h2>Our Corporate Tax Assessment Process<\/h2>\n<h3>Step 1: Understand Your Tax Profile<\/h3>\n<p>We first review:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Legal structure<\/li>\n\t<li>Business activities<\/li>\n\t<li>Mainland or Free Zone status<\/li>\n\t<li>Ownership structure<\/li>\n\t<li>Financial year<\/li>\n\t<li>Group companies<\/li>\n\t<li>Tax registrations<\/li>\n<\/ul>\n<h3>Step 2: Review Accounting Information<\/h3>\n<p>We assess the following:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Financial statements<\/li>\n\t<li>Trial balance<\/li>\n\t<li>General ledger<\/li>\n\t<li>Supporting schedules<\/li>\n<\/ul>\n<h3>Step 3: Identify Tax Adjustments<\/h3>\n<p>We analyse the accounting results for adjustments that may be required under the UAE Corporate Tax framework.<\/p>\n<h3>Step 4: Review Related-Party Transactions<\/h3>\n<p>Related Party and Connected Person transactions are identified and reviewed where relevant.<\/p>\n<h3>Step 5: Assess Available Reliefs<\/h3>\n<p>We consider whether the business appears eligible for relevant reliefs or exemptions.<\/p>\n<h3>Step 6: Review Free Zone Position<\/h3>\n<p>Where the company operates in a Free Zone, the Qualifying Free Zone Person position and income categories can be reviewed.<\/p>\n<h3>Step 7: Calculate Taxable Income<\/h3>\n<p>Accounting profit or loss is adjusted to determine the estimated Taxable Income.<\/p>\n<h3>Step 8: Calculate Corporate Tax Liability<\/h3>\n<p>The applicable Corporate Tax rates are applied based on the taxpayer&#8217;s circumstances.<\/p>\n<h3>Step 9: Prepare the Assessment Summary<\/h3>\n<p>Management receives a structured summary of the tax position, adjustments, and key areas requiring attention.<\/p>\n<h3>Step 10: Prepare for Filing<\/h3>\n<p>Where return preparation is included in the engagement, the assessment can then support the Corporate Tax filing process.<\/p>\n<h2>What Do You Receive from a Corporate Tax Assessment?<\/h2>\n<p>Depending on the agreed scope, the assessment may include Corporate Tax calculations, tax adjustment schedules, tax risk summaries, related-party reviews, relief assessments, Free Zone reviews, tax-loss schedules and compliance checklists. The <strong>corporate tax assessment services cost UAE<\/strong> will generally depend on business size, transaction complexity, Free Zone status, related-party activity and the depth of review required.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Deliverable<\/th>\n<th>Purpose<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Corporate Tax Calculation<\/td>\n<td>Shows estimated Taxable Income and Corporate Tax liability<\/td>\n<\/tr>\n<tr>\n<td>Tax Adjustment Schedule<\/td>\n<td>Shows adjustments from accounting profit to Taxable Income<\/td>\n<\/tr>\n<tr>\n<td>Tax Risk Summary<\/td>\n<td>Identifies areas requiring additional attention<\/td>\n<\/tr>\n<tr>\n<td>Related-Party Review<\/td>\n<td>Highlights relevant Related Party and Connected Person transactions<\/td>\n<\/tr>\n<tr>\n<td>Relief Assessment<\/td>\n<td>Reviews potentially applicable Corporate Tax reliefs<\/td>\n<\/tr>\n<tr>\n<td>Free Zone Review<\/td>\n<td>Assesses relevant QFZP considerations<\/td>\n<\/tr>\n<tr>\n<td>Tax-Loss Schedule<\/td>\n<td>Tracks eligible Tax Losses<\/td>\n<\/tr>\n<tr>\n<td>Compliance Checklist<\/td>\n<td>Highlights documentation and filing requirements<\/td>\n<\/tr>\n<tr>\n<td>Management Summary<\/td>\n<td>Explains the main Corporate Tax position in clear terms<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Corporate Tax Assessment vs Corporate Tax Return Filing<\/h2>\n<p>These services are connected but are not identical.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Area<\/th>\n<th>Corporate Tax Assessment<\/th>\n<th>Corporate Tax Return Filing<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Main purpose<\/td>\n<td>Determine the tax position<\/td>\n<td>Submit the required return to the FTA<\/td>\n<\/tr>\n<tr>\n<td>Financial review<\/td>\n<td>Detailed<\/td>\n<td>Relies on approved tax calculation<\/td>\n<\/tr>\n<tr>\n<td>Tax adjustments<\/td>\n<td>Identified and calculated<\/td>\n<td>Reported in the return<\/td>\n<\/tr>\n<tr>\n<td>Related-party review<\/td>\n<td>Can be included<\/td>\n<td>Relevant disclosures are filed where required<\/td>\n<\/tr>\n<tr>\n<td>Relief assessment<\/td>\n<td>Determines eligibility<\/td>\n<td>Relevant elections\/disclosures are reflected<\/td>\n<\/tr>\n<tr>\n<td>Tax calculation<\/td>\n<td>Prepared<\/td>\n<td>Final figures reported<\/td>\n<\/tr>\n<tr>\n<td>FTA submission<\/td>\n<td>Not necessarily included<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<td>Best timing<\/td>\n<td>Before filing<\/td>\n<td>After the tax position is finalised<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A strong filing process normally starts with a proper Corporate Tax assessment.<\/p>\n<h2>When Is the UAE Corporate Tax Return Due?<\/h2>\n<p>Taxable Persons generally need to file their Corporate Tax return and pay any Corporate Tax due within nine months from the end of the relevant Tax Period.<\/p>\n<p>The FTA reaffirmed this requirement in September 2026.<\/p>\n<p>For businesses with a financial year ending 31 December 2025, the return and Corporate Tax payments are generally due by the end of September 2026.<\/p>\n<p>Eligible businesses claiming Small Business Relief must still submit their simplified return within the applicable statutory timeframe.<\/p>\n<h2>What Happens During an FTA Tax Assessment or Review?<\/h2>\n<p>Businesses should distinguish between:<\/p>\n<p><strong>a company&#8217;s internal Corporate Tax assessment<\/strong>, which calculates and reviews its tax position, and<\/p>\n<p><strong>an assessment or decision issued by the Federal Tax Authority<\/strong>.<\/p>\n<p>If the FTA reviews a Corporate Tax position, businesses may need to provide supporting accounting and tax records.<\/p>\n<p>Potential support may include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Reviewing the FTA request<\/li>\n\t<li>Reconciling the Corporate Tax calculation<\/li>\n\t<li>Gathering supporting records<\/li>\n\t<li>Preparing technical explanations<\/li>\n\t<li>Reviewing related-party documentation<\/li>\n\t<li>Supporting management responses<\/li>\n<\/ul>\n<h2>What If You Disagree With an FTA Decision?<\/h2>\n<p>The UAE has formal tax-dispute procedures.<\/p>\n<p>A person seeking reconsideration of an FTA decision generally must submit a <strong>Reconsideration Request within 40 business days<\/strong> from the original FTA decision, subject to the applicable Tax Procedures rules.<\/p>\n<p>A reconsideration decision may subsequently be disputed before the Tax Dispute Resolution Committee where the applicable requirements are met.<\/p>\n<p>Businesses facing a material dispute should obtain appropriate tax and legal advice based on their specific circumstances.<\/p>\n<h2>Why Choose a Structured Corporate Tax Assessment?<\/h2>\n<h3>More Accurate Tax Calculations<\/h3>\n<p>The process looks beyond headline accounting profit and considers relevant Corporate Tax adjustments.<\/p>\n<h3>Better Tax Visibility<\/h3>\n<p>Management can understand the expected Corporate Tax liability before the payment deadline.<\/p>\n<h3>Stronger Documentation<\/h3>\n<p>Tax calculations supported by schedules and records are easier to explain and review.<\/p>\n<h3>Early Risk Identification<\/h3>\n<p>Potential issues can be identified before the return is submitted.<\/p>\n<h3>Better Decision-Making<\/h3>\n<p>Management can understand how tax affects cash flow, transactions, and future planning.<\/p>\n<h2>FAQs:<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32db3e0 elementor-widget elementor-widget-accordion\" data-id=\"32db3e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5331\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5331\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What are Corporate Tax Assessment Services in the UAE?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-5331\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5331\"><p>Corporate Tax Assessment Services review a business&#8217;s accounting information and apply UAE Corporate Tax rules to determine estimated Taxable Income and Corporate Tax liability.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5332\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5332\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the UAE Corporate Tax rate?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-5332\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5332\"><p>Under the general regime, Taxable Income up to AED 375,000 is generally subject to 0%, while Taxable Income above AED 375,000 is generally subject to 9%.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5333\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5333\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Do Free Zone companies need Corporate Tax assessment?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-5333\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5333\"><p>Yes, a Free Zone entity may require assessment to determine whether it meets Qualifying Free Zone Person conditions and how its Qualifying and non-Qualifying Income should be treated.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5334\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5334\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Do all Free Zone companies pay 0% Corporate Tax?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-5334\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5334\"><p>No, a Qualifying Free Zone Person can benefit from 0% on Qualifying Income, while Taxable Income that does not meet the Qualifying Income requirements is subject to 9%.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5335\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-5335\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Can Small Business Relief reduce Corporate Tax?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-5335\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-5335\"><p>If you are asking <strong>am I eligible for small business relief UAE<\/strong>, eligible Resident Persons with revenue not exceeding AED 3 million may be able to elect for Small Business Relief, subject to the applicable conditions. The relief has been extended to eligible Tax Periods ending on or before 31 December 2029.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What are Corporate Tax Assessment Services in the UAE?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Corporate Tax Assessment Services review a business&#8217;s accounting information and apply UAE Corporate Tax rules to determine estimated Taxable Income and Corporate Tax liability.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the UAE Corporate Tax rate?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Under the general regime, Taxable Income up to AED 375,000 is generally subject to 0%, while Taxable Income above AED 375,000 is generally subject to 9%.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do Free Zone companies need Corporate Tax assessment?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, a Free Zone entity may require assessment to determine whether it meets Qualifying Free Zone Person conditions and how its Qualifying and non-Qualifying Income should be treated.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do all Free Zone companies pay 0% Corporate Tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No, a Qualifying Free Zone Person can benefit from 0% on Qualifying Income, while Taxable Income that does not meet the Qualifying Income requirements is subject to 9%.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can Small Business Relief reduce Corporate Tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>If you are asking <strong>am I eligible for small business relief UAE<\\\/strong>, eligible Resident Persons with revenue not exceeding AED 3 million may be able to elect for Small Business Relief, subject to the applicable conditions. The relief has been extended to eligible Tax Periods ending on or before 31 December 2029.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3183ddf elementor-widget elementor-widget-text-editor\" data-id=\"3183ddf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Know Your Corporate Tax Position Before You File<\/h2>\n<p>Our Corporate Tax Assessment Services in the UAE help businesses calculate Taxable Income, identify tax risks, and prepare more reliable information before Corporate Tax filing.<\/p>\n<p>Need a Corporate Tax assessment in the UAE?<\/p>\n<p>Contact Eighty20 Business and Financial Solutions to review your financial information, current tax position, and Corporate Tax requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c645fd1 e-con-full e-flex e-con e-child\" data-id=\"c645fd1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-d7043cf e-con-full e-flex e-con e-child\" data-id=\"d7043cf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e341283 elementor-widget elementor-widget-heading\" data-id=\"e341283\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Get In Touch <\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b18f874 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"b18f874\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"757\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"b18f874\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Full Name *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Email Address *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_c41aeb7 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_c41aeb7]\" id=\"form-field-field_c41aeb7\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Phone Number *\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-md\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GET STARTED<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f93540e e-con-full e-flex e-con e-child\" data-id=\"f93540e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13d9dc6 elementor-widget elementor-widget-heading\" data-id=\"13d9dc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Start and Manage your Business in the Gulf with Eighty20<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d24127a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d24127a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Business Setup<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Accounting and Bookkeeping<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Consultancy<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Audit and Assurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d15e4 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"54d15e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"25\" height=\"25\" viewBox=\"0 0 25 25\" fill=\"none\"><g clip-path=\"url(#clip0_80_142)\"><path d=\"M12.5 0C5.59644 0 0 5.59644 0 12.5C0 19.4036 5.59644 25 12.5 25C19.4036 25 25 19.4036 25 12.5C25 5.59644 19.4036 0 12.5 0ZM8.00781 4.96521C8.26535 4.95002 8.49815 5.10396 8.67463 5.37719L10.3836 8.61815C10.5635 9.00219 10.4613 9.4134 10.1929 9.68779L9.4101 10.4706C9.36179 10.5368 9.33 10.6113 9.32923 10.6933C9.62942 11.8553 10.54 12.9271 11.3434 13.6642C12.1468 14.4013 13.0103 15.3993 14.1312 15.6357C14.2697 15.6743 14.4394 15.6882 14.5386 15.596L15.448 14.6698C15.7619 14.4319 16.216 14.3166 16.5512 14.5111H16.5665L19.6502 16.3315C20.1029 16.6152 20.1498 17.1637 19.8257 17.4973L17.7017 19.6045C17.3881 19.9262 16.9714 20.0343 16.5665 20.0348C14.7759 19.9811 13.084 19.1023 11.6944 18.1992C9.41333 16.5397 7.32098 14.4815 6.0074 11.9949C5.5036 10.9522 4.91179 9.62181 4.96827 8.45798C4.97331 8.02015 5.09177 7.59121 5.4001 7.309L7.52413 5.18498C7.68958 5.04419 7.85327 4.97433 8.00781 4.96521Z\" fill=\"white\"><\/path><\/g><defs><clipPath id=\"clip0_80_142\"><rect width=\"25\" height=\"25\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNeed to talk\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<a href=\"tel:+971 55 435 1884\" style=\"color:white\"> +971 55 435 1884 <\/a>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home Service At Eighty20, we combine expertise with integrity to deliver reliable business and financial solutions. Our team ensures every service and report adds real value to your business growth. Table of Contents Is your business calculating UAE Corporate Tax correctly, or are there adjustments, reliefs, or related-party transactions that could change your final tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":696,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-757","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/757","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/comments?post=757"}],"version-history":[{"count":12,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/757\/revisions"}],"predecessor-version":[{"id":2660,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/757\/revisions\/2660"}],"up":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/696"}],"wp:attachment":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/media?parent=757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}