Tax & Accounting Consultancy · United Arab EmiratesMany costly UAE tax problems start as a structure decision nobody checked. We check it first.
We advise founders, SMEs and overseas groups on how UAE Corporate Tax and VAT apply to their structure and plans, and on what to fix before the next return.
Accounting
At a glance
- Authorities
- Federal Tax Authority (FTA) · Ministry of Finance (MoF)
- Forms & references
- Private clarification (FTA)Transfer pricing disclosure form
- Format
- Scoped advice, calls and written memos
- Common topics
- Structure, free zone status, Small Business Relief, transfer pricing, VAT
- Health checks
- Registrations, returns, records and penalty exposure
- FTA clarifications
- Private clarification requests where a binding answer helps
Overview
What it is, and why it matters.
UAE tax rules have moved quickly: Corporate Tax since 2023, a string of ministerial decisions on free zones, audits and Small Business Relief, VAT amendments and new penalties in 2026, and e-invoicing from 2027. Many businesses set up before 2023 are still structured for a UAE without Corporate Tax.
Our consultancy covers the decisions that sit behind the returns: mainland or free zone, whether a free zone company can really meet the Qualifying Free Zone Person conditions, whether Small Business Relief is worth electing, how to charge between group companies, and how owners take money out.
For owners from Pakistan, the UK and the US, UAE rules are only half the picture. Residence, controlled foreign company rules and reporting at home can change the answer, and we flag where advice in another country is needed.
Who needs it
Who typically needs it.
- 01
Founders choosing a structure
People comparing mainland, free zone, branch and holding company options before they commit to a licence.
- 02
Free zone companies unsure of their 0% status
Companies with mainland or overseas customers that need to know what really qualifies.
- 03
Groups with intercompany charges
UAE companies paying or receiving management fees, royalties or loans within a group.
- 04
Businesses facing an FTA audit or query
Companies that need their position reviewed and a response prepared.
- 05
Owners living abroad
Shareholders in Pakistan, the UK or the US whose home tax rules interact with their UAE company.
When you need it
The moments that usually trigger it.
- You’re about to set up and want the tax result of each option before you choose.
- Your free zone company has mainland or overseas customers and you’re not sure what qualifies.
- You’re deciding whether to elect Small Business Relief or form a tax group.
- Your group charges management fees or lends money between companies.
- The FTA has opened an audit or asked for information.
- You’re moving to or leaving the UAE and want to understand the effect on your company.
Scope
Exactly what we handle.
Our engagement letter lists these specifically, so you know what is included before any work begins.
- 01
Structure reviews: mainland, free zone, branch, holding company or tax group.
- 02
Qualifying Free Zone Person reviews against the qualifying activities list, substance rules and the de minimis limit.
- 03
Modelling Small Business Relief against carrying tax losses forward.
- 04
Transfer pricing at a practical level: intercompany agreements, pricing policies and when documentation is required.
- 05
VAT reviews of supply chains, contracts and invoicing, including e-invoicing readiness.
- 06
Compliance health checks covering registrations, returns, records and penalty exposure, with a prioritised fix list.
- 07
Preparing private clarification requests to the FTA where a binding answer is useful.
- 08
Support during FTA audits and reconsideration requests.
The process
How it runs, step by step.
Timings depend on the authority and on how quickly documents come together. We tell you what’s typical for your case at the start.
Start with a conversationFirst conversation
We agree the question, what is at stake and what a useful answer looks like, and confirm the scope and fee in writing.
Information request
We ask for the licences, statements, contracts and returns that bear on the question, and nothing more.
Analysis
We work through the law, FTA guidance and your facts, and model the numbers where the answer depends on them.
Written advice
You receive a plain-English memo with our recommendation, the risks and the steps to take.
Implementation
If you want us to, we carry out the registrations, filings, agreements and changes the advice calls for.
What we’ll need
The information to have ready.
A typical checklist. After the first conversation we send a version specific to your situation, so you don’t gather anything you don’t need.
Structure
- Group chart showing every company and owner
- Trade licences and MOAs
Financial
- Latest financial statements
- VAT returns and Corporate Tax registration or returns
- Management accounts for the current year
Transactions
- Intercompany agreements and invoices
- Key customer and supplier contracts
- Where your customers are and what you sell to each group
Owners
- Where each owner lives and is tax resident, where relevant to the question
Please don’t email passports or bank statements. Once we’ve spoken, you’ll get access to a secure upload.
Common mistakes
Where this usually goes wrong.
The problems we are most often asked to fix, and what they tend to cost.
- Mistake 01
Relying on a setup package’s tax claims
“0% tax” in a free zone brochure is a headline, not advice. Whether it applies depends on your activities, customers and substance.
- Mistake 02
Charging group services with no agreement
Management fees and loans without written terms or a pricing basis are hard to defend and may not be deductible.
- Mistake 03
Treating small profits as no obligations
Profit below AED 375,000 may mean no tax, but registration, returns and records are still required, and the penalties for missing them are fixed amounts.
- Mistake 04
Ignoring the home country
Pakistani, UK or US rules can tax or require reporting of UAE profits, particularly where owners live there or manage the company from there.
Worth knowing
The limits, stated upfront.
We are accountants and tax advisers, not lawyers. Legal agreements, disputes and litigation need a UAE-qualified lawyer.
Advice reflects the law and FTA guidance at the time it is given. Rules change often, and we review our advice when they do.
FTA private clarifications are decided by the FTA and apply only to the facts submitted.
Tax advice in Pakistan, the UK or the US is scoped separately.
Questions
Tax & Accounting Consultancy: frequently asked.
If yours isn’t here, ask us directly. We’ll answer in plain terms.
Ask a questionCan you tell me if my free zone company qualifies for 0%?
Yes. We review your activities against the qualifying activities list, your customers, your substance and the de minimis limit, and tell you where you stand and what would need to change.
Should I elect Small Business Relief?
Often, if your revenue is AED 3 million or less, but not always. In a year you elect it, tax losses can’t be carried forward, so a business expecting early losses may do better without it.
Do I need transfer pricing documentation?
A master file and local file are required only above set thresholds, broadly revenue of AED 200 million or membership of a large multinational group, at the time of writing. All related-party transactions must still be at arm’s length and may need to be disclosed with the return.
Can you deal with the FTA for me?
We prepare responses and correspondence, and can work through your EmaraTax account with your authorisation. Whether we act as your formal representative depends on the FTA’s tax agent rules, which we confirm when we scope the work.
Will my UAE profits be taxed at home?
Possibly. Pakistan, the UK and the US each have rules that can tax or require reporting of a foreign company’s profits, particularly where the owner lives there. We flag the issues and point you to advice in that country.
Is a UAE company a way to avoid tax at home?
Not by itself. If the company is managed from another country, or its owner is resident there, that country’s rules can still apply. We look at where the company is really run before advising on structure.
Related
Often needed alongside this.
The equivalent in our other countries
Speak with a consultant
Talk to us about tax & Accounting Consultancy.
Pick the closest match and we’ll take it from there. You’ll get a written scope and fee before any work begins.
Or use our three-step guide, or email hello@fiscorra.com
