Dubai

Corporate Tax Advisers in Dubai

Dubai groups often run a free-zone company next to a mainland company and assume the free-zone licence is 0% because it says DMCC or JAFZA. Qualifying income is earned by where the people sit and who the customers are, not by the letterhead. A December year-end in Business Bay is looking at 30 September, not at the VAT quarter. If the same staff serve both licences, put that on the table before anyone elects a relief. Tell us which entity is late, not only that the group is in Dubai.

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 a DMCC licence automatically 0%?

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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