Tax consultant in Dubai: corporate tax and VAT advice

What we advise on

• Registration. Corporate tax registration is due within 3 months of formation for companies formed since March 2024. The penalty for late registration is AED 10,000, waived if the first return is filed within 7 months of the first tax period's end. [4][11]

• Free zone companies. Whether a company meets the Qualifying Free Zone Person conditions, and how to keep meeting them:

  • adequate substance in the free zone
  • qualifying income
  • arm's-length pricing
  • audited accounts
  • other income kept within the lower of 5% of revenue or AED 5 million

  [1][5][12]

• Small business relief. It's available where revenue is AED 3 million or less in the current tax period and every earlier one, for tax periods ending by 31 December 2029. It's not available to Qualifying Free Zone Persons or to members of large multinational groups. [3][6]

• Holding and family structures. How a holding company, foundation or family business is taxed, including family foundations' option to apply for tax transparency. [7]

• VAT. Registration is required above AED 375,000 of taxable supplies in 12 months, and voluntary above AED 187,500. We also advise on how VAT applies to your activities. [8]

• Returns and deadlines. Returns and payment are due within 9 months of the end of each tax period. [9]

Advice and representation

A registered tax agent is the only kind of adviser who can act for you before the Federal Tax Authority, for example in an audit or an objection. Marlborough Gulf advises you. Where you need representation, a registered tax agent acts for you, and we coordinate the work. [10][13]

How Marlborough Gulf helps

What we do:

• We review your companies and structure, and set out how corporate tax and VAT apply.
• We identify the reliefs and conditions that matter, and the deadlines to meet.
• Where we also keep the books, the figures and the advice come from the same team. Accounting and bookkeeping →

Questions people ask

What are the corporate tax rates in the UAE for 2026?

0% on taxable profit up to AED 375,000 and 9% above it. Qualifying Free Zone Persons pay 0% on qualifying income. Large multinational groups pay at least 15%. [1]

Do free zone companies need to register for corporate tax?

Yes. Every free zone company must register, whether or not it pays 0%. [5]

Is small business relief still available?

Yes. It now covers tax periods ending on or before 31 December 2029, for businesses with revenue of AED 3 million or less. [3][6]

What is the penalty for registering late?

AED 10,000. It's waived if the first tax return is filed within 7 months of the end of the first tax period. [4]