Corporate Tax Services in Abu Dhabi, UAE
- 1000+ UAE Businesses Served
- Dedicated Manager Per Client
- Transparent Upfront Pricing
Tax Snapshot for Abu Dhabi
0%
9%
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 500
AED 1,000
AED 2,500
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
- ADGM funds and KIZAD manufacturers can reach 0% through QFZP, subject to substance and audit.
- Government and sovereign linked entities need a formal exempt person application. It is not automatic.
- Downstream oil and gas contractors pay federal CT at 9%. Only upstream extractive sits under emirate level tax.
Corporate Tax in Abu Dhabi at a glance
Government and sovereign linked entities
Oil and gas
ADGM
KIZAD
Up to AED 375,000
Exceeding AED 375,000
MNEs ≥ EUR 750M revenue
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.
Abu Dhabi industry mix and CT impact
ADGM advantage
KIZAD constraint
Sovereign entity reality
Practical Tax Calculations for Abu Dhabi
Rates mean little without context. Here are three Abu Dhabi-specific examples showing exactly how corporate tax is calculated for typical entities in this emirate.
ADGM Asset Manager (QFZP)
FSRA fund manager, AED 6M qualifying income
- Qualifying fund management income at 0%.
- De minimis check passed.
- QFZP elected.
KIZAD Industrial
Designated Zone manufacturer, AED 4M, 3% non qualifying
- Manufacturing income AED 3.88M
- Taxed at 0%
- De minimis check passed.
Mainland Construction
Government contractor, AED 2.5M net profit
- First AED 375K at 0%.
- Remaining AED 2.125M at 9%
- TP disclosure required.
Corporate Tax Planning in Abu Dhabi
ADGM Regulated Entities
KIZAD Industrial Companies
Government and Semi Government
Exempt person application via the FTA. Mandated activity carve outs differ from commercial activities.
Oil Sector Contractors
Comprehensive Corporate Tax Services in Abu Dhabi
✓
TRN registration on EmaraTax
✓
ADGM and KIZAD QFZP eligibility memo
✓
Sovereign and government entity advisory
✓
Transfer pricing for Abu Dhabi groups
✓
CT return preparation for Abu Dhabi
✓
Ongoing advisory through the tax year
QFZP Requirements in UAE Free Zones
Adequate Substance
Qualifying Income
0% CT Election
Transfer Pricing Compliance
Audited Financials
Additional Rules
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.
Qualifying & Excluded Activities
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 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 Thresholds
Master File
Local File
Country by Country Report
Disclosure Form
UAE Corporate Tax Penalties
| Violation | Penalty | Notes |
|---|---|---|
| Failure to register for Corporate Tax | AED 10,000 | Per instance. FTA notifies the deadline. |
| Late submission of CT return | AED 500 then AED 1,000 per month | First 12 months at AED 500. Thereafter AED 1,000. |
| Failure to maintain financial records | AED 10,000 then AED 20,000 | Records kept 7 years minimum. |
| Failure to submit audited financials | AED 50,000 | Applies to larger entities. |
| Incorrect CT return (no fraud) | AED 500 to AED 20,000 | Based on underpaid tax amount. |
| Tax evasion / fraudulent return | Up to 5× unpaid tax | Plus criminal referral. Personal liability possible. |
The corporate tax partner Abu Dhabi businesses trust
Included in our Abu Dhabi CT engagement
- FTA TRN registration via EmaraTax
- ADGM and KIZAD QFZP eligibility memo
- Mainland and free zone mixed structure review
- TP disclosure form and Local File where applicable
- Audited financials coordination
- CT return preparation, review and filing
- Penalty exposure scan and remediation plan
- Dedicated Manager with WhatsApp access
Abu Dhabi Corporate Tax: Common Questions
Yes. ADGM is a financial free zone. FSRA regulated qualifying activities (fund management, wealth management, reinsurance, treasury to related parties) sit on the FTA list. All six QFZP conditions must hold simultaneously.
Extractive activities sit under emirate level taxation, not the 9% federal CT. Government controlled entities can apply for exempt person status, but it requires formal FTA approval. Nothing is automatic.
Yes. 7% breaches the de minimis cap of 5% of revenue or AED 5M, whichever is lower. All income is then taxed at 9%. Restructuring the customer mix or splitting mainland sales into a separate entity is the typical fix.
Every QFZP must maintain audited financials each tax period. Most ADGM entities already audit for FSRA, so the incremental work is minimal.
Yes, via dual licence or a mainland branch. Mainland income is taxed at 9%. ADGM qualifying income stays at 0% if QFZP conditions hold. Substance and TP design must keep the streams clean.
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We shall use the experience we gain in our lives to make others’ lives better, We shall earn the trust and respect of the people we are fortunate to meet.
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