Corporate Tax and Transfer Pricing Services in Dubai and the UAE
Navigating the UAE Corporate Tax framework requires commercial entities across the UAE, the wider GCC, and South Asia to align their accounting practices with federal legislative directives. The regime applies a standard 9% tax rate on taxable income exceeding AED 375,000, while eligible resident entities with gross revenue at or below AED 3,000,000 may elect for Small Business Relief. To maintain compliance, businesses must calculate taxable income accurately, evaluate available exemptions, and maintain comprehensive transactional records.
Corporate Tax planning extends beyond annual calculations to encompass intercompany transactions and global transfer pricing standards. Entities operating within free zone jurisdictions or as part of multinational groups must demonstrate arm's length pricing for domestic and cross-border related party transactions. Establishing formal transfer pricing documentation and verifying Qualifying Free Zone Person conditions are important steps in reducing the risk of tax adjustments and administrative penalties.
At KSB Consultancy, we provide technical advisory across all aspects of UAE Corporate Tax and transfer pricing. Our team assesses your corporate structures, prepares necessary filing schedules, and manages official submissions and technical correspondence. Whether you require an initial tax impact assessment or technical support during a Federal Tax Authority review, we deliver the analytical oversight needed to maintain tax compliance.
What we do in this area
Corporate tax impact assessment
We analyse your legal structure, revenue streams, and accounting records to evaluate your exposure under UAE Corporate Tax law. Our team models tax liabilities, identifies qualifying free zone status conditions, and assesses eligibility for Small Business Relief.
FTA Corporate tax audit support
We assist your management team throughout official reviews conducted by the Federal Tax Authority. Our consultants organise general ledger reconciliations, verify supporting documentation for expense deductions, and prepare clear technical responses to regulatory clarification notices.
Tax litigation support
We support businesses facing unresolved tax disputes or administrative penalties from regulatory authorities. Working alongside your legal counsel, our advisors prepare detailed financial reconciliations, technical position papers, and supporting documentation for submission to review committees or legal tribunals.
Corporate tax compliance, review & filing
We manage your ongoing corporate tax obligations by preparing, reviewing, and submitting accurate tax returns. Our team calculates net taxable income adjustments, verifies statutory exemptions, and submits completed filings through the official regulatory portal.
Full pageCorporate tax registration & deregistration
We assist entities in applying for Corporate Tax registration, obtaining Tax Registration Numbers, and updating profile details. Our team also manages deregistration filings when a business ceases taxable activities or undergoes formal liquidation.
Full pageTransfer pricing documentation & compliance
We prepare comprehensive transfer pricing documentation, including local files, master files, and disclosure forms. Our team conducts benchmark studies to verify that related party transactions and cost-sharing arrangements adhere to the arm's length principle.
Full pageTax residency & international taxation
We advise cross-border entities on tax residency certificate applications, permanent establishment risks, and double taxation treaty benefits. Our team evaluates international corporate structures to align cross-border income flows with local and international tax standards.
Full page
Corporate tax impact assessment
Implementing a proper tax strategy begins with a thorough evaluation of how federal regulations apply to your specific corporate structure. A corporate tax impact assessment is a detailed analytical review of your financial accounts, group relationships, and operational revenue streams. Businesses require an assessment when establishing new group entities, evaluating free zone tax incentives, or preparing for their initial tax filing period.
We examine your balance sheets and income statements to identify necessary tax adjustments, such as disallowing non-deductible expenses or adjusting for interest capping rules. Our team evaluates whether your revenue falls within the AED 3,000,000 Small Business Relief threshold or qualifies for the 0% rate on taxable income up to AED 375,000.
KSB delivers a formal impact assessment report detailing your projected tax liabilities, setting out compliance risks, and outlining operational adjustments available to you under statutory guidelines.
FTA Corporate tax audit support
When the Federal Tax Authority selects a company for a tax audit, management must present organised, fully reconciled financial records to substantiate reported tax figures. Regulators examine accounting software data, general ledgers, transfer pricing files, and supporting commercial contracts to confirm compliance. Companies need technical support during an audit to handle complex queries regarding expense deductions, related party transactions, or exemption claims.
We assist your company throughout the audit lifecycle. Our consultants review the audit notification scope, reconcile filed tax returns against underlying general ledgers, and identify potential accounting variances in advance. We assemble transaction samples, prepare technical explanatory notes, and manage formal correspondence and submissions to audit officers.
KSB helps your internal finance team present documentation clearly, logically, and in alignment with accounting standards and regulatory rules.
Tax litigation support
When tax disputes cannot be resolved through routine clarification procedures, businesses may need to formally challenge an assessment, administrative penalty, or reconsideration decision. Tax litigation support involves preparing specialised financial and technical arguments to support a company's tax position at official dispute committees and, where a matter proceeds further, alongside its appointed legal counsel. Companies require this support when facing significant tax assessments that affect business viability.
Working alongside your appointed legal counsel, we build the underlying technical and financial foundation for your case. Our team conducts deep accounting reviews, prepares detailed financial reconciliations, and drafts technical position papers that explain the commercial and accounting rationale behind disputed transactions.
KSB prepares comprehensive evidentiary dossiers and technical submissions, supporting your legal team throughout the administrative objection and dispute resolution process.
Frequently asked questions
Who is subject to UAE Corporate Tax?
UAE Corporate Tax applies to juridical persons incorporated in the UAE, foreign entities with a permanent establishment in the country, and natural persons conducting commercial business activities under a relevant licence. Taxable income exceeding AED 375,000 is subject to the standard 9% tax rate.
What is Small Business Relief under UAE Corporate Tax?
Small Business Relief allows eligible UAE resident taxable persons with gross revenue at or below AED 3,000,000 in a relevant tax period to be treated as having no taxable income. This relief must be specifically elected when submitting the corporate tax return through the official portal.
How are free zone entities treated under the Corporate Tax regime?
Free zone entities are subject to UAE Corporate Tax but may benefit from a 0% tax rate on qualifying income if they maintain Qualifying Free Zone Person status. This status depends on conditions including adequate substance in the free zone, deriving qualifying income, and complying with transfer pricing requirements. We review your position against the current conditions before you rely on it.
What is the arm's length principle in transfer pricing?
The arm's length principle requires transactions between related parties or connected persons to be priced as if they were conducted between independent entities under similar commercial circumstances. Businesses must maintain transfer pricing documentation to demonstrate that intercompany pricing aligns with market rates.
What happens during a Federal Tax Authority corporate tax audit?
During a tax audit, the Federal Tax Authority examines a company's accounting records, tax returns, bank statements, and commercial contracts to verify reported tax liabilities. We assist by organising requested schedules, reconciling ledger entries, and managing technical documentation submissions to the authority.
How does KSB assist when a business faces a formal tax dispute?
When a tax dispute arises, we analyse the assessment, examine underlying transaction files, and prepare detailed financial reconciliations and technical position papers. Working alongside your legal counsel, we compile the necessary technical evidence for administrative objections, reconsideration applications, or dispute resolution submissions.