Corporate Income Tax
Corporate Income Tax Services
Navigate the UAE Corporate Tax Law with Confidence
The UAE introduced Corporate Income Tax (CIT) with effect from June 1, 2023, marking a significant shift in the country’s tax landscape. At Marsos Business Management LLC, we help businesses understand, prepare for, and comply with the new corporate tax requirements, while ensuring they optimize their tax positions legally and strategically.
Whether you’re a mainland company, a free zone entity, or a multinational operating in the UAE, we provide expert Corporate Tax support — from registration and filing to advisory, computation, and FTA representation.
What Is Corporate Income Tax in the UAE?
Corporate Income Tax (CIT) is a direct tax levied on the net profit of businesses. Under the UAE tax regime:
0% tax on taxable income up to AED 375,000
9% tax on income above AED 375,000
A different rate may apply to large multinational enterprises (MNEs) under Pillar Two rules (OECD BEPS framework)
Services We OFFER
Our Corporate Tax Services Include:
Corporate Tax Registration
- Business assessment and CT applicability
- Registration through EmaraTax portal
- Assistance with Tax Grouping and Non-Resident Tax Registration
Corporate Tax Computation & Filing
- Profit adjustments according to UAE tax laws
- Calculation of taxable income and tax due
- Preparation and electronic filing of annual Corporate Tax Returns
Financial Statement Compliance Review
- Review of your financial statements to ensure compliance with tax law
- Identification of disallowable expenses and adjustments
Advisory for Free Zone Entities
- Eligibility assessment for Qualifying Free Zone Person (QFZP) status
- Strategic planning to benefit from the 0% tax rate, where applicable
Transfer Pricing Compliance
- Transfer pricing risk review and documentation
- Support with Master File, Local File, and Arm’s Length Pricing
Penalty Risk Assessment & Tax Audit Preparation
- Review of books and records to ensure audit-readiness
- Guidance on avoiding penalties and non-compliance fines
Who Needs to File Corporate Tax?
Who Needs to File Corporate Tax?
Free zone businesses, unless exempt under QFZP status
Foreign companies with a permanent establishment or UAE-sourced income
UAE residents with income from outside UAE (case-by-case basis)
WHY CHOOSE US
Why Choose Marsos for Corporate Tax?
- Experienced team familiar with UAE tax law, EmaraTax, and FTA compliance
- End-to-end support: from registration to advisory and annual filing
- Strategic tax planning to reduce exposure while staying fully compliant
- Confidential and professional service tailored to your business model
- Regular updates as UAE tax regulations evolve
Stay Compliant. Stay Ahead.
UAE Corporate Tax is here to stay — and Marsos is here to make it simple. Whether you’re registering for the first time or need help filing your annual return, we ensure that your business meets its obligations while remaining efficient and tax-smart.
Contact us today to schedule your Corporate Tax consultation or compliance review.