AJMS Tax, part of the AJMS Group, provides end-to-end tax advisory and compliance services to businesses operating in the UAE. Our team of ex-Big 4 and regulatory specialists helps clients register, comply and plan with confidence across Corporate Tax, VAT, Customs, Excise, Transfer Pricing and Economic Substance Regulations.
As a Federal Tax Authority-registered Tax Agent, we can prepare, review and submit filings on your behalf, correspond with the FTA, and represent you in audits and disputes.
Corporate Tax, VAT, Customs, Excise, ESR and CbCR — managed end to end.
UAE Corporate Tax has been in effect since June 2023 — is your business fully compliant? From registration and Free Zone qualification to return filing and FTA queries, our specialists manage the full Corporate Tax lifecycle so you don’t carry the compliance risk alone.
Corporate Tax is levied on a business’s net profit, adjusted for specific items under the Corporate Tax Law. The UAE applies a simple two-tier flat structure rather than progressive personal-tax-style bands.
We review your structure, income streams and Free Zone status to determine your CT exposure, applicable rate, and any relief you can claim — including Small Business Relief and Qualifying Free Zone Person status.
We help you adapt finance systems, chart of accounts and reporting processes so CT data is captured correctly the first time, not reconstructed at filing deadline.
We handle EmaraTax registration, prepare and file your CT return, and manage ongoing compliance obligations against FTA deadlines.
We carry out targeted reviews of specific transactions, related-party arrangements, or Free Zone qualifying income positions where you need certainty before you file.
We represent you through FTA audits, refund claims, and reconsideration or dispute processes, so an experienced advisor manages FTA correspondence on your behalf.
With increasing globalisation and cross-border trade, managing VAT, customs duties and excise tax has become essential to protecting cash flow and reducing compliance risk. Our team advises businesses on registration, reporting and dispute resolution across all three regimes.
AJMS Tax is a Federal Tax Authority-registered Tax Agent, which means we can prepare, review and submit your VAT filings, correspond with the FTA on your behalf, and represent you in audits and disputes.
We map how VAT, customs duties and excise tax apply across your transactions, supply chain and contracts, and quantify the cash-flow and compliance impact.
We manage FTA VAT registration and periodic return filing, plus customs registration and excise tax obligations where applicable.
We help you configure ERP and invoicing systems to capture VAT, customs and excise data accurately, reducing manual rework at filing time.
We identify legitimate VAT savings, review Free Zone and customs duty exemptions, and confirm correct tariff classification for imported and exported goods.
We structure your UAE and GCC market entry and supply chain to be VAT- and customs-efficient from day one.
We assess cross-border trade arrangements for VAT, customs and excise exposure ahead of transactions, expansions or audits.
We conduct targeted reviews of specific VAT, customs or excise positions where you need certainty — for example before a transaction, audit or refund claim.
We represent you through FTA and customs audits, VAT refund claims, and reconsideration or dispute processes.
In-scope entities must demonstrate genuine business activity in the UAE. We assess your exposure and prepare the required notifications and reports.
Multinational groups above the applicable consolidated revenue threshold must file Country-by-Country Reports in the UAE. We manage notification and reporting end to end.
We’re more than tax advisors — we’re your long-term compliance partner.
We can prepare, review and submit filings on your behalf, correspond with the FTA, and represent you in audits and disputes.
Our team combines Big 4 experience (14+ years) with regulatory and government-programme backgrounds.
From registration and assessment through to return filing, audits and grievances — end to end.
We turn complex tax rules into a clear action plan, not jargon.
Part of the AJMS Group, with presence across the region via ajmsglobal.com.
Corporate Tax, VAT, Customs, Excise, ESR, CbCR and Transfer Pricing — all under one roof.
Meet the specialists managing your Corporate Tax and regulatory compliance.
Founder & Group CEO
Managing Partner
Director
Director
Straight answers to the questions we hear most about UAE Corporate Tax.
Taxable Persons generally file one Corporate Tax Return per Tax Period. The return and any tax payable must generally be submitted and settled within nine months from the end of the relevant Tax Period.
Corporate Tax registration, return filing and payment are completed digitally through the FTA’s EmaraTax platform — directly or through an authorised tax agent.
Corporate Tax payable must generally be settled within nine months from the end of the relevant Tax Period. There is no separate advance or provisional payment requirement.
Late submission of a Tax Return or late payment currently attracts a penalty of AED 500 per month (or part thereof) for the first 12 months, rising to AED 1,000 per month from the 13th month onwards.
Answers to the most common questions from Indian businesses like yours.
0% on taxable income up to AED 375,000; 9% on taxable income above that threshold. Multinational groups in scope of the OECD Pillar Two rules (consolidated group revenue of EUR 750 million or more) are subject to a 15% Domestic Minimum Top-up Tax.
The Federal Tax Authority (FTA) administers, collects and enforces Corporate Tax. The Ministry of Finance remains the competent authority for international agreements and exchange of information. Only one CT return is filed per financial period — there are no provisional or advance filings.
Yes. It is a federal tax and applies uniformly across the UAE.
Only if they conduct business in the UAE on an ongoing or regular basis — for example through a Permanent Establishment or UAE-sourced business income.
Generally no. Dividends, capital gains, interest, royalties and similar investment returns earned by a foreign investor typically fall outside the scope of UAE CT.
Yes. Registration is mandatory for every taxable person, including Free Zone entities and businesses that ultimately owe 0% tax. Existing businesses register against the licence-based schedule the FTA assigned them; new entities generally have 3 months from incorporation. Individuals conducting business with turnover above AED 1 million register by 31 March of the following year.
A fixed AED 10,000 penalty applies. Under the FTA’s current relief initiative, that penalty is waived if the business files its first CT return within 7 months of the end of its first tax period (rather than the standard 9 months). If the penalty was already paid, it is credited back automatically.
Nine months after the end of the tax period — for a year ending 31 December, that’s 30 September of the following year. Returns are filed electronically via EmaraTax and are required even when no tax is due.
No. UAE CT does not require advance payment; any tax due is settled together with the return.
Late registration: AED 10,000. Late filing: AED 500 per month for the first 12 months, then AED 1,000 per month. Late payment: 14% per annum, calculated monthly on the unpaid amount. Financial records must be retained for at least 7 years.
Yes. Transactions between related parties and connected persons must be priced on arm’s-length terms, in line with OECD Transfer Pricing Guidelines, with documentation required above prescribed thresholds.
Yes, generally. Foreign CT paid on income that is also taxable in the UAE can typically be claimed as a foreign tax credit against the UAE CT liability, subject to conditions.
A 0% withholding tax rate applies in the UAE. In practice this means no withholding tax is deducted from domestic or cross-border payments such as dividends, interest and royalties under the Corporate Tax regime. This differs from some neighbouring jurisdictions, such as Oman, which applies a 10% withholding tax on certain payments to non-residents.
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