Corporate Tax

Ensure your business complies with the applicable corporate tax regulations

What is Emara Tax UAE?
Emara Tax is a digital platform launched by the Federal Tax Authority (FTA) to help businesses in the UAE manage tax obligations, pay taxes, request refunds, and access other tax services securely.

What Services Does Emara Tax Offer?
Emara Tax provides 119 services, including tax registration, tax return filing, payments, refunds, and more. You can access it using your Emirates ID or UAE Pass, and it sends reminders to keep your information updated.

Who Needs to Register for Emara Tax?
Companies invited by the FTA can register from January to May 2023. Businesses with a financial year starting June 2023 will be given priority.

Who Is Subject to Corporate Tax in the UAE?
Corporate tax applies to UAE-based companies, individuals running businesses, and foreign entities with a permanent establishment in the UAE. Free zone companies may pay 0% tax if they meet certain conditions.

Are There Exemptions from Corporate Tax?
Some entities like government bodies, non-profit organizations, and certain businesses may be exempt from corporate tax, provided they meet specific criteria.

Corporate Tax and Free Zone Companies
Free zone companies can still benefit from tax-free incentives, but this may change in the future. If free zone companies do business with mainland UAE, they may have to pay corporate tax on those revenues.

Preparing for Corporate Tax
To prepare for corporate tax, businesses should understand the law, determine their tax obligations, track updates from the Ministry of Finance, and maintain accurate financial records.

Will You Still Have to Pay VAT with Corporate Tax in the UAE?
Yes, businesses will still pay VAT and corporate tax separately. VAT applies to goods and services, while corporate tax applies to profits. If your business is registered for VAT, you must pay both taxes.