The UAE’s new Corporate Tax regime marks a new era one where smart compliance becomes a business advantage.
Yet many businesses still find Corporate Tax confusing and intimidating. They struggle to interpret FTA guidelines, determine eligibility, or prepare documentation that aligns with IFRS.
At Crown Auditing, we turn tax from a liability into a strategy ensuring your Corporate Tax registration is accurate, compliant, and aligned with the long-term structure of your business.
Understanding corporate tax in the UAE
Corporate Tax (CT) is a 9% tax on the net income of UAE businesses, applicable for financial years starting on or after 1 June 2023. The first AED 375,000 of taxable income is taxed at 0% to support small businesses.
Who needs to register?
- Mainland companies
- Free Zone entities (qualifying & non-qualifying)
- Foreign companies with a Permanent Establishment (PE) in the UAE
- Holding companies and subsidiaries
Key challenges
- Confusion between qualifying and non-qualifying Free Zone income
- Misunderstanding deductible vs. non-deductible expenses
- No documentation for transfer pricing
- Disorganized accounting records not meeting IFRS
- Late provisioning or inaccurate trial balances
Consequences of non-compliance
- Penalties for late registration
- FTA re-assessment of taxable income
- Loss of Free Zone tax benefits
- Reputational damage during due diligence
- Missed optimization opportunities
Corporate Tax is not just compliance, it’s an opportunity to strengthen transparency, governance, and global credibility.
How Crown-Auditing navigate corporate tax registration?
Tax readiness assessment
- Review your business model, revenue sources, and group structure
- Assess if you qualify for 0% Free Zone tax regime (QFZP)
- Identify exemptions or special cases
Documentation & registration
We prepare and submit:
- Financial statements
- Trade license & MoA
- Ownership structure
- Group entity relationships
- Revenue/expense breakdowns
- PE determination (for foreign entities)
Tax base mapping
- Align computation with FTA rules
- Identify adjustments (non-deductibles, exempt income, provisions)
- Verify prior-year losses and their carry-forward eligibility
Technology & Transparency
- Digital workflows
- Real-time tracking of registration status
- Secure client dashboard
Quality oversight
- Dual review mechanism
- Partner-level sign-off before submission
Who is it for?
Who should engage Crown?
- SMEs entering taxable income brackets
- Free Zone companies unsure of qualification criteria
- Multinational companies with UAE subsidiaries
- Groups needing consolidated tax clarity
- Foreign businesses unsure about Permanent Establishment
What you’ll need?
- Latest financial statements
- Trial balance
- Contracts & agreements
- Ownership structure
- Intercompany agreements
- Payroll records
- Previous tax documentation (if any)
When to start?
- At the start of the financial year
- When forming a group or restructuring
- Before applying for QFZP status
Engagement timeline
- CT registration readiness: 1–2 weeks
- Registration filing: 5–10 working days
Conclusion
Corporate Tax registration doesn’t have to be overwhelming when done proactively.
Crown ensures your registration is accurate, compliant, and aligned with long-term tax efficiency.
“We turn compliance into clarity and clarity into strategy.”
CTA: Book your Corporate Tax Registration Consultation
Trust Markers: FTA-aligned advisory • UAE-certified tax experts • 100% registration accuracy
FAQs
1. Who must register for corporate tax in the UAE?
All UAE businesses except qualifying Free Zone entities with only qualifying income and extractive/non-extractive sector entities under special regimes.
2. What is the corporate tax rate?
0% on the first AED 375,000 and 9% on taxable income above that.
3. How long does CT registration take?
5–10 working days after complete submission.
4. What documents are required?
Financials, trade license, ownership details, MoA, contracts, and group structure.
5. What happens if I register late?
You may face administrative penalties and increased FTA scrutiny.
2. CORPORATE TAX (CT) FILING
The UAE’s Corporate Tax regime requires businesses to maintain accurate records and file returns within strict deadlines. Yet many companies struggle with IFRS alignment, tax adjustments, and documentation leading to incorrect filings or penalties.
At Crown Auditing, we ensure your Corporate Tax return is prepared accurately, supported by documentation, and filed within the FTA-defined nine-month window. We simplify compliance so you can focus on running your business.
Understanding corporate tax filing
CT filing is the process of reporting your taxable income to the FTA and paying applicable Corporate Tax based on IFRS-adjusted financial statements.
Who must file
- All Mainland businesses
- Non-qualifying Free Zone entities
- Qualifying Free Zone entities (at 0% on qualifying income, 9% on non-qualifying income)
- Foreign companies with a Permanent Establishment
Key Filing Challenges
- Incorrect taxable income calculations
- Misclassification of expenses
- Missing supporting documents
- Misapplied Free Zone incentives
- Unreconciled intercompany transactions
- Lack of transfer pricing documentation
Consequences of incorrect filing
- Financial penalties
- Re-assessment of income
- Loss of Free Zone incentives
- Delays in tax groups or relief claims
Positive framing
A well-prepared CT return protects your business from risks and strengthens investor confidence.
How does Crown-Auditing handle corporate tax filing?
Tax base computation
- Adjust accounting profit per FTA rules
- Identify non-deductibles (fines, penalties, entertainment)
- Account for exempt income
- Verify eligibility for carried-forward losses
- Reconcile intercompany and cross-border entries
IFRS-Aligned compliance
- Review financial statements
- Check provisions, depreciation, and accounting policies
- Ensure revenue recognition and expenses align with IFRS
Filing process
- Prepare and finalize tax computation
- Validate disclosures
- Submit returns via EmaraTax portal
- Guide with payment scheduling and compliance
Post-filing support
- Respond to FTA queries
- Prepare additional schedules
- Support for tax audits and reassessments
Technology & quality control
- Digital tax models
- Dual-review process
- Partner sign-off
Who is it for?
Who should engage Crown?
- SMEs and corporates needing accurate tax filings
- Free Zone companies determining qualifying income
- Groups requiring consolidated tax filing
- Foreign entities with UAE presence
What you’ll need?
- IFRS financial statements
- Trial balances
- Supporting invoices & contracts
- Intercompany agreements
- Transfer pricing records (if applicable)
When to start?
- Ideally 3–4 months before filing deadline
- Right after year-end closing
Engagement timeline
- Computation & filing: 4–6 weeks after data submission
Conclusion
Corporate Tax filing is straightforward when handled with discipline and accuracy.
At Crown, every return is reviewed meticulously to ensure full compliance and optimized outcomes.
CTA: Book your CT Filing Consultation
Trust Markers: IFRS expertise • FTA-compliant methodology • 100% accurate tax filings
FAQs
1. When must corporate tax returns be filed?
Within 9 months after the financial year-end.
2. Are all expenses deductible?
No, fines, penalties, personal expenses, and certain entertainment costs are non-deductible.
3. Do free zone companies file returns?
Yes, all companies must file, even if eligible for 0% on qualifying income.
4. Can i correct previous mistakes?
Yes, via Voluntary Disclosure, subject to FTA guidelines.
5. Can Crown handle FTA queries?
Yes, we respond to all clarification and audit requests.
3. CORPORATE TAX HEALTH CHECK
With the UAE’s Corporate Tax now in effect, many businesses are unsure whether they are fully compliant. Errors in accounting policies, missing documentation, or misapplied tax treatments may go unnoticed until an FTA audit happens.
Crown Auditing’s Corporate Tax Health Check provides a full compliance scan of your business, ensuring you meet every requirement under the UAE CT Law and avoid future penalties.
Understanding a CT health check
A Corporate Tax Health Check is a detailed review of your tax readiness covering financial statements, tax adjustments, deductions, group structures, and compliance priorities.
Key Issues Identified in a Health Check
- Incorrect taxable income calculations
- Failure to separate qualifying vs. non-qualifying income
- No documentation for transfer pricing
- Missing IFRS-aligned accounting
- Misclassification of expenses
- Inefficient group structures
- Non-compliance with Free Zone QFZP requirements
Consequences of Ignoring CT Review
- Penalties on late or incorrect filing
- Loss of Free Zone tax benefits
- Re-assessment of taxable income
- Increased FTA audit risk
Positive framing
A CT health check strengthens your compliance stance and gives your leadership clarity and confidence.
How Crown-Auditing performs a CT health check
1. IFRS financial review
- Examine financial statements
- Validate accounting policies
- Review provisions, depreciation, and revenue recognition
2. Tax adjustments review
- Check non-deductible expenses
- Identify exempt income
- Verify loss carry-forward usage
- Evaluate transfer pricing positions
3. Free zone (QFZP) qualification review
- Assess business model
- Separate qualifying vs non-qualifying income streams
- Verify substance requirements
4. Transaction & documentation review
- Intercompany transactions
- Contract evaluations
- Missing documentation
- Cross-border income
5. Compliance & risk scoring
- Tax risk score
- Compliance gaps
- Recommended short-term & long-term fixes
Who is it for?
- Free Zone companies claiming 0% tax
- SMEs preparing for their first CT filing
- Groups with multiple entities
- Businesses with intercompany transactions
- Companies unsure about their tax adjustments
What you’ll need?
- Financial statements
- Trial balance
- Contracts & agreements
- Transfer pricing documentation
- Intercompany records
When to conduct a CT health check?
- At financial year-end
- Before filing CT return
- Before FTA reviews
- After restructuring
Conclusion
Corporate Tax compliance requires precision, documentation, and clarity.
Crown’s CT Health Check ensures you are fully prepared, compliant, and confident before filing or facing an FTA audit.
CTA: Book Your Corporate Tax Health Check
Trust Markers: UAE CT Specialists • IFRS-Trained Experts • Trusted by 200+ Businesses
FAQs
1. Do i need a CT health check even before filing?
Yes it identifies issues early, ensuring accurate filing and avoiding penalties.
2. Will it help free zone companies?
It verifies QFZP eligibility and compliance with substance requirements.
3. Does it cover transfer pricing?
Yes including documentation gaps, intercompany pricing, and alignment with OECD principles.
4. How long does the health check take?
Typically 1–2 weeks, depending on business size.
5. Can Crown fix the issues identified?
Yes we provide implementation support and full corrective action.