Facebook-f Instagram Linkedin-in
BCL Globiz Logo
BCL Globiz Logo
Consult Now
BCL Globiz Logo
Consult Now
BCL Globiz · UAE Corporate Tax

Corporate Tax Services in Dubai, UAE

DMCC traders. DIFC funds. Mainland Dubai LLCs and MNE subsidiaries. CT registration, QFZP and the annual return, handled end to end.
Book a Free Consultation
View Services
  • 1000+ UAE Businesses Served
  • Dedicated Manager Per Client
  • Transparent Upfront Pricing

Tax Snapshot for Dubai

Federal Decree-Law No. 47 of 2022. Applicable from financial years starting on or after 1 June 2023.

0%

Up to AED 375K

9%

Above AED 375K
Clients
0 +
Industries Served
0 +
Years of Experience
0 +
Experts Globally
0 +

Truly Transparent Pricing! No Hidden Fees!

Corporate Tax Compliance

MicroBiz CT Assist Package: Small Business Relief (SBR)

Growth Accelerator CT Package: Standard Tax Rates for Growing Businesses (Turnover above AED 3 Million)

QFZP Shield Pro Package: Qualifying Free Zone Person (QFZP) Status

AED 1,050

AED 2,625

AED 4,725
LEARN MORE

Truly Transperant Pricing! No Hidden Fees!

Corporate Tax Compliance

MicroBiz CT Assist Package: Small Business Relief (SBR)

AED 1,050

Growth Accelerator CT Package: Standard Tax Rates for Growing Businesses (Turnover above AED 3 Million)

AED 2,625

QFZP Shield Pro Package: Qualifying Free Zone Person (QFZP) Status

AED 4,725

LEARN MORE
Quick take for Dubai
  • DMCC, DIFC and Dubai Internet City entities can reach 0% through QFZP if substance, activity and audit hold.
  • Mainland Dubai LLCs and SMEs sit on the standard 0% and 9% slab. Family groups need TP discipline.
  • Most MNE subsidiaries in Dubai trigger Local File at AED 40M and Master File at AED 3.15B group revenue.
Dubai CT Landscape

Corporate Tax in Dubai at a glance

Dubai is the UAE commercial hub. CT planning here spans the broadest free zone mix in the country, plus mainland LLCs, family trading groups and a high concentration of MNE subsidiaries.

DMCC and qualifying commodities

Commodity traders need the FTA list check. On list trades reach 0% under QFZP. Off list items fall to 9%.

DIFC and financial services

Fund management, wealth management and treasury to related parties sit on the FTA qualifying list. DFSA audit infrastructure usually already exists.

Mainland Dubai

LLCs, family trading houses and professional services on the 0% and 9% slab. TP discipline is the recurring topic.

MNE subsidiaries

Distribution arms, regional HQs, IP and treasury entities. Master File, Local File and CbC reporting often apply.
Tax Rate
0 %
Up to AED 375,000
Small businesses, startups and sole proprietors. Zero liability on this slab.
Tax Rate
0 %
Exceeding AED 375,000
Mainland and free zone businesses. The standard UAE corporate tax rate.
Tax Rate
0 %
MNEs ≥ EUR 750M revenue
Large multinationals. OECD Pillar Two, effective from January 2025.

Filing & Payment. Businesses must register with the Federal Tax Authority, file tax returns and pay any tax due within specified deadlines. The CT return must be submitted within 9 months of the end of the relevant tax period.

Local Context

Dubai industry mix and CT impact

Broadest free zone mix

DMCC, DIFC, Dubai Internet City, Dubai South, IFZA, Meydan. Each has a different QFZP profile and customer mix.

TP intensity

Dubai has the highest density of MNE subsidiaries in the GCC. Local File at AED 40M aggregate. Master File at AED 3.15B group revenue.

Family group structuring

Multi entity ownership across mainland and free zones. Tax group election can flatten the AED 375K threshold across qualifying entities.
Worked Examples

Practical Tax Calculations for Dubai

Rates mean little without context. Here are three Dubai-specific examples showing exactly how corporate tax is calculated for typical entities in this emirate.

DMCC Commodity Trader (QFZP)

Qualifying commodity trading, AED 10M income

  • Qualifying commodity trading income at 0%.
  • De minimis check passed.
  • QFZP elected.
Total Tax Liability
AED 0

DIFC Fund Manager (QFZP, mixed)

AED 8M total revenue, 4% non qualifying

  • Qualifying fund management AED 7.68M at 0%.
  • Non qualifying AED 320K at 9% equals AED 28,800.
  • QFZP retained.
Total Tax Liability
AED 28,800

Mainland Dubai LLC

AED 1.5M net profit

  • First AED 375K at 0%.
  • Remaining AED 1,125,000 at 9% equals AED 101,250.
Total Tax Liability
AED 101,250
Planning Priorities

Corporate Tax Planning in Dubai

Each segment of Dubai’s economy pulls on a different part of the UAE corporate tax framework. These are the four planning priorities we work through with most Dubai clients.
01

DMCC and Commodity Traders

Confirm every commodity against the FTA qualifying list. Customer mix monitoring for de minimis.
02

DIFC Regulated Entities

Substance plus qualifying activity tests, with the DFSA prudential overlay. Audited financials are non negotiable.
03

Mainland LLCs and Family Groups

Standard 0% and 9% slab. Tax group election and TP documentation are the levers.
04

MNE Subsidiaries

Master File, Local File and CbC triggered by group thresholds. TP audit defence file maintained continuously.
What We Do

Comprehensive Corporate Tax Services in Dubai

End-to-end Corporate Tax solutions tailored for Dubai businesses.

✓

TRN registration on EmaraTax

For DMCC, DIFC, mainland and other Dubai free zone entities.

✓

DMCC and DIFC QFZP eligibility memo

Activity, substance and de minimis check.

✓

Mainland LLC and family group CT advisory

Tax group election analysis and inter entity TP.

✓

MNE subsidiary transfer pricing

Master File, Local File and CbC reporting coordination.

✓

CT return preparation for Dubai

Reconciled to audited financials.

✓

Ongoing advisory through the tax year

FTA correspondence and audit defence.
Free Zone

QFZP Requirements in UAE Free Zones

To qualify as a Qualifying Free Zone Person under UAE Corporate Tax law and benefit from the 0% rate on qualifying income, a Free Zone entity must meet ALL six conditions simultaneously.
01

Adequate Substance

Maintain sufficient employees, assets and operational expenses within the Free Zone.
02

Qualifying Income

Earn income primarily from qualifying activities. Keep non qualifying income within de minimis limits.
03

0% CT Election

Formally opt into the 0% regime instead of defaulting to the standard 9% rate.
04

Transfer Pricing Compliance

Conduct related party transactions at arm length with proper documentation.
05

Audited Financials

Prepare and maintain audited financial statements for each tax period.
06

Additional Rules

Follow any supplementary requirements issued by the Minister of Finance.

NOTE. Failing even ONE of these conditions causes the whole income base (not only the non qualifying portion) to be taxed at the standard 9% rate. QFZP status needs ongoing monitoring, not a one time assessment.

FTA-approved

Qualifying & Excluded Activities

Your free zone entity actual activities must fall within the FTA Qualifying Activities list (or be ancillary to it) to benefit from the 0% rate. Activities on the Excluded list are taxed at 9%.
Qualifying · 0%

Qualifying Activities

  • Manufacturing & processing of goods or materials
  • Trading of Qualifying Commodities
  • Holding of shares and other securities for investment
  • Ownership, management & operation of ships
  • Reinsurance services
  • Fund management services
  • Wealth and investment management services
  • Headquarter services to Related Parties
  • Treasury and financing services to Related Parties
  • Financing & leasing of aircraft
  • Distribution of goods from a Designated Zone
  • Logistics services
  • Any ancillary activity to the above
Excluded · 9%

Excluded Activities

  • Banking activities
  • Insurance activities (other than reinsurance & specified captives)
  • Finance & leasing other than to related parties
  • Ownership or exploitation of UAE-situated immovable property
  • Ownership or exploitation of intellectual property (modified nexus)
  • Any ancillary activity to the above
Transfer Pricing

Transfer Pricing Thresholds

Related-party transactions must be at arm’s length. Documentation requirements escalate with group size and transaction volume.

Master File

AED 3.15B+
Required for MNE groups with consolidated revenues of AED 3.15B or more.

Local File

AED 40M+
Required if total related party transactions exceed AED 40M in a tax period.

Country by Country Report

AED 3.15B+
For Ultimate Parent Entities of MNE groups meeting the AED 3.15B threshold.

Disclosure Form

Every CT return
Must accompany every CT return for entities with related party transactions.
What Non-Compliance Costs

UAE Corporate Tax Penalties

FTA enforcement is intensifying. Penalties accumulate and are not negotiable.
ViolationPenaltyNotes
Failure to register for Corporate TaxAED 10,000Per instance. FTA notifies the deadline.
Late submission of CT returnAED 500 then AED 1,000 per monthFirst 12 months at AED 500. Thereafter AED 1,000.
Failure to maintain financial recordsAED 10,000 then AED 20,000Records kept 7 years minimum.
Failure to submit audited financialsAED 50,000Applies to larger entities.
Incorrect CT return (no fraud)AED 500 to AED 20,000Based on underpaid tax amount.
Tax evasion / fraudulent returnUp to 5× unpaid taxPlus criminal referral. Personal liability possible.
Why BCL Globiz

The corporate tax partner Dubai businesses trust

What our Dubai clients get from working with BCL Globiz:
✓
DMCC, DIFC and Dubai Internet City QFZP filings
✓
MNE subsidiary CT and TP, Master File, Local File and CbC
✓
Mainland LLC and family group tax group elections
✓
DFSA audit financials reconciled with FTA CT filing
✓
Dedicated Manager with WhatsApp access
✓
Filings ahead of the 9 month FTA deadline

Included in our Abu Dhabi CT engagement

  • FTA TRN registration via EmaraTax
  • DMCC, DIFC and free zone QFZP eligibility memo
  • Tax group election analysis for mainland family groups
  • TP disclosure form and Local File where applicable
  • DFSA or external audit financials coordination
  • CT return preparation, review and filing
  • Penalty exposure scan and remediation plan
  • Dedicated Manager with WhatsApp access
Talk to a Tax Manager
Frequently Asked Questions

Dubai Corporate Tax: Common Questions

The questions Dubai businesses ask us most often, answered specifically for this emirate’s economic profile.
No. DMCC registration makes you a Free Zone Person. QFZP additionally needs substance, qualifying activity income, the 0% election, TP compliance and audited financials. All six together.
The income is non qualifying. Within the 5% or AED 5M de minimis, QFZP is retained and only that slice is taxed at 9%. Above de minimis, the entire base flips to 9%.
No. DIFC is a financial free zone with DFSA regulation. Qualifying activities (fund management, wealth management, reinsurance, treasury to related parties) sit on the FTA list. QFZP still requires all six conditions to hold simultaneously.
Likely yes, if revenue has stayed below AED 3M every period since 1 June 2023. SBR treats taxable income as zero. The election is locked in once made.
When the UAE entity is part of an MNE group with consolidated revenue of AED 3.15B or more (approximately EUR 750M).
A QFZP and a standard rate entity cannot be in the same tax group. The two regimes are incompatible. Either keep them separate or restructure into a single regime.
Start Today

Get a Free Corporate Tax Assessment

Our team will review your Dubai structure, assess your CT obligations and provide a clear action plan. At no cost.

📞

Call Us

+971 54 753 7820

💬

WhatsApp

Chat with our Tax Manager

📞

info@bcl.ae

+971 54 753 7820

Request a Callback

A Dedicated Manager will reach out within one business day to discuss your Dubai corporate tax requirements.

We respect your privacy. Your information is kept strictly confidential.

Need Help?

We're Here To Assist You

Something isn’t Clear?

Feel free to contact us, and we will be more than happy to answer all of your questions.

We respond within 4 business hours.

Contact Now