Corporate Tax & Pillar Two Advisory Services in UAE
The UAE tax landscape continues to evolve with the introduction of Corporate Tax and the implementation of the OECD's BEPS Pillar Two framework. Whether you are a mainland company, Free Zone entity, multinational enterprise (MNE), family-owned business, or SME, understanding and complying with these requirements is essential to avoid penalties and manage tax risks effectively.
Comprehensive Tax Advisory
Crowe UAE provides comprehensive Corporate Tax, Transfer Pricing, and UAE BEPS Pillar Two services, including Corporate Tax Registration, Tax Return Filing, Tax Planning, Transfer Pricing Compliance, Pillar Two Readiness Assessments, and Domestic Minimum Top-up Tax (DMTT) advisory and compliance services.
Experienced Tax Professionals
Our experienced tax professionals help businesses navigate the evolving regulatory environment efficiently and confidently. We combine deep technical expertise with practical insights to address complex tax challenges across industries.
Everything Businesses Need to Know About UAE Corporate Tax
The UAE Federal Corporate Tax regime applies to taxable income generated by eligible businesses and legal entities, subject to specific exemptions and Free Zone provisions.
Key features include:
01
9% Corporate Tax rate on taxable profits above the applicable threshold.
02
Special treatment for Qualifying Free Zone Persons subject to satisfaction with certain conditions.
03
Mandatory registration and annual tax return filing requirements.
04
Transfer Pricing documentation obligations.
05
Enhanced tax governance and record-keeping requirements.
Who Must Register for Corporate Tax?
Mainland companies operating in the UAE.
Free Zone entities.
Foreign entities with a taxable presence in the UAE.
Partnerships and certain professional businesses.
Natural persons conducting business activities exceeding prescribed thresholds.
Failure to register within the prescribed deadlines may result in penalties being imposed by the Federal Tax Authority (FTA).
Corporate Tax Filing Requirements
Every registered business must meet annual corporate tax return, including:
Preparation of taxable income calculations.
Review of Financial statement.
Corporate Tax return preparation.
Supporting documentation maintenance.
Timely submission through the FTA portal.
Professional Tax Filing Services in UAE help businesses reduce compliance risks while ensuring accurate reporting.
Corporate Tax in UAE Free Zones
Understanding Corporate Tax implications for Free Zone businesses is critical to maintaining tax efficiencies.
Maintaining adequate substance.
Deriving qualifying income.
Meeting transfer pricing requirements.
Mandatory audit requirements.
0% Corporate Tax Benefit
Qualifying Free Zone Persons may continue to benefit from a 0% Corporate Tax rate on qualifying income, subject to conditions including maintaining adequate substance, deriving qualifying income, meeting transfer pricing requirements, and satisfying mandatory audit requirements. Our advisors help Free Zone entities assess eligibility and maintain compliance under the latest regulations.
UAE BEPS Pillar Two Services
The UAE has introduced DMTT aligned with the OECD's BEPS Pillar Two framework.
Pillar Two aims to ensure that large multinational enterprise groups are subject to a minimum effective tax rate of 15% in each jurisdiction where they operate.
The rules generally apply to multinational enterprise groups with consolidated annual revenues of at least EUR 750 million in at least two of the previous four fiscal years.
The introduction of Pillar Two creates new compliance, reporting, governance, and tax calculation requirements for multinational groups operating within the UAE.
Our UAE Pillar Two Advisory Services
We assist businesses in determining whether they fall within the scope of Pillar Two by reviewing:
- Consolidated revenue thresholds.
- Group structures.
- Consolidation requirements.
Pillar Two Impact Assessments
We help businesses understand the potential implications of Pillar Two through:
- Effective Tax Rate (ETR) calculations.
- Top-up Tax modelling.
- Safe Harbour assessments.
- Substance-Based Income Exclusion reviews.
- Tax exposure analysis.
- UAE DMTT Compliance Support.
Domestic Minimum Top-up Tax Support
Our specialists provide:
- Domestic Minimum Top-up Tax calculations.
- Documentation support.
- Compliance readiness reviews.
International Tax & Structuring Advisory
We support organizations with:
- Group restructuring reviews.
- Cross-border tax optimization.
- Mergers and acquisitions advisory.
- Tax-efficient operating structures.
- Global tax governance frameworks.
Why Choose Crowe UAE?
Businesses across Dubai and the UAE choose Crowe UAE because of our:
Experienced Corporate Tax Consultants.
Transfer Pricing specialists.
UAE Pillar Two advisory expertise.
International tax capabilities.
Strong understanding of UAE tax regulations.
Global Crowe network expertise.
Practical compliance and risk management solutions.
End-to-end support for registration, filing, planning, and ongoing compliance.
Whether you require corporate tax filing, registration assistance, transfer pricing support, pillar two readiness assessments, DMTT advisory, or ongoing tax compliance management, our team delivers tailored solutions aligned with your business objectives.
The standard UAE Corporate Tax rate is 9% on taxable income above the applicable threshold.
Most UAE businesses, including mainland companies and free zone entities, are required to register for Corporate Tax.
Corporate Tax returns must generally be filed within nine months after the end of the relevant tax period.
Qualifying Free Zone Persons may benefit from a 0% Corporate Tax rate on qualifying income, subject to meeting the prescribed conditions.
UAE Pillar Two refers to the Domestic Minimum Top-up Tax (DMTT) framework introduced in line with the OECD Global Minimum Tax initiative for large multinational enterprise groups.
Generally, multinational enterprise groups with consolidated annual revenues of EUR 750 million or more in at least two of the previous four fiscal years may fall within the scope of Pillar Two.
Crowe UAE provides scoping assessments, impact assessments, DMTT compliance support, governance reviews, data readiness assessments, and international tax advisory services.
Contact Crowe UAE
Need expert guidance on corporate tax services in UAE? Contact Crowe UAE today to discuss your corporate tax registration, filing, compliance, transfer pricing, BEPS pillar two and tax planning requirements with our experienced specialists.
Rakesh Nair
Partner - Corporate & International Tax
Alessandro Valente
Partner - International Tax & Transfer Pricing
Rishab Jalan
Director - Corporate Tax
Richa Soni
Senior Manager – Corporate Tax