Abu Dhabi

Corporate Tax Advisers in Abu Dhabi

ADGM is in the UAE. A licence on Al Maryah does not leave federal corporate tax. Owners arriving from Dubai send a DIFC pack and ask for the same thing in the capital. The authority is the same. The substance questions are not: where do the people who do the work sit, and are the customers other free-zone persons or mainland persons in Abu Dhabi. A December year-end is still nine months, not a Dubai neighbour's diary. Name the entity that has not registered.

ISZ Global matches you with vetted firms. You appoint. We do not file, we do not sign an audit, and we do not take a success fee. The shortlist is free for owners.

The rate and the nine-month return

Under Cabinet Decision No. 116 of 2022, taxable income not exceeding AED 375,000 is charged at 0%, and taxable income above AED 375,000 is charged at 9%. Qualifying Free Zone Persons are charged 0% on qualifying income and 9% on income that is not qualifying income.

Taxable persons must file a corporate tax return for each tax period within nine months from the end of that period. The same deadline generally applies for payment of any corporate tax due.

A free-zone licence is not, by itself, 0% on all income. Qualifying income is a separate test.

Questions owners ask

Is ADGM outside corporate tax?

No. Under Cabinet Decision No. 116 of 2022, taxable income not exceeding AED 375,000 is charged at 0%, and taxable income above AED 375,000 is charged at 9%. Qualifying Free Zone Persons are charged 0% on qualifying income and 9% on income that is not qualifying income.

Does ISZ Global do this work?

No. We introduce vetted firms. The firm you appoint does the work under its own licence. The shortlist is free for owners.

Sources

Under Cabinet Decision No. 116 of 2022, taxable income not exceeding AED 375,000 is charged at 0%, and taxable income above AED 375,000 is charged at 9%. Qualifying Free Zone Persons are charged 0% on qualifying income and 9% on income that is not qualifying income. Source: Cabinet Decision No. 116 of 2022 — FTA (https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%20No.%20116%20of%202022%20-%20for%20publishing.pdf). Last reviewed 2026-10-29.
Taxable persons must file a corporate tax return for each tax period within nine months from the end of that period. The same deadline generally applies for payment of any corporate tax due. Source: UAE Ministry of Finance — Corporate Tax in the UAE (https://mof.gov.ae/en/public-finance/tax/corporate-tax-in-the-uae/). Last reviewed 2026-10-29.

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