Corporate Tax Assessment Services
Identify Tax Risks, Improve Compliance, and Optimize Your Strategy.
UAE Corporate Tax Impact Assessment & Advisory
Running a business in the UAE means you are aware that changes in corporate tax laws have transformed the way companies finance their operations and ensure compliance. Many business owners are uncertain about how much tax they have to pay, what records they need to maintain, and how they can stay compliant without compromising their profitability.
At Moores Rowland, we offer transparent, step-by-step Corporate Tax Impact Assessment Services in UAE that clarifies exactly how the UAE Corporate Tax Law applies to your business. Our services include examining your entity structure, estimating tax liabilities, and advising you on easy steps to properly handle your tax responsibilities.
Get Your Corporate Tax Impact Assessment Today
Don’t let the deadline stress you out. A professional tax assessment allows you to plan efficiently, reduce exposure and concentrate on growing your own business.
Get in touch with Moores Rowland for a Complete Corporate Tax Impact Assessment Services in Dubai and UAE. Contact our corporate tax consultant for any questions and schedule a consultation to discuss your requirements.
What Is Corporate Tax Impact Assessment in UAE?
Corporate Tax in the UAE is imposed at 9% on business profits from 1 June 2023 onwards. This means every company must now include this tax rate in its daily financial planning and decision‑making. To manage this correctly, businesses must perform a Corporate Tax Impact Assessment in the UAE.
A corporate tax impact assessment allows you to:
- Get a better understanding of how the new Corporate Tax Rate will impact your business units, business branches and group companies.
- Understand how the tax rules will impact your business operations, business strategy and your financial position.
- Use the UAE CT Impact Assessment as the basis of effective UAE Corporate Tax Planning.
- Remain compliant with the law, avoid penalties, and keep your cash flow healthy.
- Adapt to the new Corporate Tax Regime smoothly without confusion or disruption.
Why Businesses Need Corporate Tax Impact Assessment Services
The new corporate tax rules will apply to almost all businesses operating in the UAE. These include:
- Companies in the Mainland
- Companies in free zones
- Foreign company subsidiaries
- Offshore entities linked to the UAE
Without the proper assessment, businesses risk paying more tax than necessary, miss deadlines or not get the right structure for their operation.
We deal with the most common concerns like:
- Understanding of QFZP (Qualifying Free Zone Person) status
- Identification of non-qualifying income and qualifying income
- Managing transfer pricing of related party transactions
- Identifying permanent establishment risks
- Identification of allowable and non-allowable expenses
- Preparation of accurate tax returns and record keeping
Areas Covered by Our Corporate Tax Impact Assessment Services in UAE
To understand your tax position you must look at your business structure, accounts and transactions. Our corporate tax impact assessment services in UAE help you identify risks early and build a strong compliance foundation across four key areas:
Calculating the Taxable Income and Taxable Income thresholds
The UAE applies:
- 0% tax on taxable income up to AED 375,000
- 9% tax on taxable income above this threshold
During our assessment, we will:
- Review your accounting profit
- Make adjustments for non-deductible expenses (including entertainment expenses, fines, and some interest expense)
- Calculate your correct future corporate tax liability knowing exactly how much tax your business will pay.
Qualifying Free Zone Person (QFZP) Evaluation
Companies registered within the Free Zone can be subject to a 0% corporate tax rate on qualifying income, but only if they meet certain legal requirements. Our tax consultants ensure your business satisfies all the conditions, such as:
- Existence of sufficient economic substance within the Free Zone
- Generation of qualifying income as outlined in Cabinet and Ministerial Decisions
- Confirmation that you have not opted to be taxed under the 9% mainland regime
- Compliance with the de minimis threshold for non-qualifying income
We assist you in safeguarding your QFZP status and maintain your 0% tax benefits.
Transfer Pricing Documentation Requirements
Related party transactions must follow the arm’s length principle, meaning prices between group companies must match market rates. The FTA requires complete transfer pricing documentation. You must produce a Master File and Local File if:
- Your standalone business revenue is AED 200 million or more, or
- You are part of a multinational group with consolidated revenue above AED 3.15 billion.
Note: All businesses with related-party transactions need to maintain adequate records to prove arm’s length pricing and complete a Transfer Pricing disclosure alongside their Corporate Tax return, regardless of revenue. We assist in drafting inter-company agreements that mitigate transfer pricing challenges and compliance.
Corporate Tax Groups and Offsetting Tax Losses
If you have multiple companies, having a corporate tax group can make compliance easier. The group tax regime enables the parent company and its subsidiaries to be treated as one taxable person:
- Offset tax losses from one company against the taxable income of another
- Improve group cash flow
- Reduce your overall tax burden
We guide you through eligibility, formation, and ongoing compliance for tax group.
Our Corporate Tax Impact Assessment Services
At Moores Rowland UAE, our Corporate Tax Impact Assessment Services are concise, precise and practical – enabling businesses to assess the impact of UAE Corporate Tax on their business model, business operations and future planning.
Detailed Corporate Tax Advisory and Structural Review
We start with a full study of your corporate structure, including all entities within your group. Based on this analysis we evaluate restructuring options to help you optimise the impact of corporate tax.
We also provide a full range of Corporate Tax Advisory Services to help your business stay compliant and tax efficient.
Accurate Corporate Tax Calculations
Our consultants can help you with all corporate tax calculations required. Our CT impact assessment team knows exactly how to calculate corporate tax in UAE taking into consideration your business model, group structure and revenue streams.
This enables you to have a full and accurate view of your corporate tax liability.
Professional advice on the basis of the Tax Impact Findings
We can guide you in all aspects on UAE CT on the basis of:
- Your Tax Impact Assessment results
- Your corporate tax liability calculations
- Your current and future business activities
This helps you optimise your tax position and avoid unnecessary costs.
“As-Is” Impact Analysis and Future Scenario Review
We conduct our assessment on an “As Is Basis” i.e. we analyse your current structure exactly as it is today.
We review potential transactions and future situations where the tax impact may not be clear yet. This helps identify:
- Constraints
- Risks
- Loopholes
Fixing these issues early on saves costs and sets your organization up for seamless compliance.
Corporate Tax Impact Assessment Services for All Business Types
At Moores Rowland, we perform UAE Corporate Tax Impact Assessment studies for companies of all sizes and industries, including:
- Start-ups
- Small and medium sized businesses
- Large corporate groups
- Multinational companies with cross border operations
Our Tax Impact Assessment Services are tailored to your industry because the tax impact differs across sectors.
Customised Corporate Tax Impact Assessment for Better Decision-Making
With our assessment, you can get a clear understanding of:
- Areas where you can reduce tax liabilities
- Income subject to UAE Corporate Tax
- Cross border tax exposure
- Registration timelines
- Your tax or accounting period
- Filing deadlines
- Required records and documentation
This ensures full compliance and avoids penalties.
Why Choose Moores Rowland UAE for Corporate Tax Impact Assessment in Dubai?
- Simple Explanation: We make things clear in plain English – with no technical jargon.
- Practical advice: Our tax advisors offer advice that works for real businesses in Dubai, Abu Dhabi and all the other emirates.
- Trusted Expertise: Our experienced team understands UAE tax law and have assisted many businesses similar to yours.
- Strict Compliance Focus: All our guidance is based on official FTA and MOF publications.
- Long-term support: Many clients remain with us annually for compliance, audit, and strategic advice.
Who Should Get a Corporate Tax Impact Assessment?
- Free zone companies who wish to continue benefiting from 0% tax
- Mainland companies with international business
- Companies with related-party transactions
- Growing businesses preparing for higher turnover
- Foreign investors with UAE entities
- Companies that are uncertain about their tax position
Frequently Asked Questions (FAQs)
Q1. What is a corporate tax impact assessment study?
It is an analysis of a business’s legal structure, financial transactions and operation records. It calculates the corporate tax impact on the business and its liabilities, provides compliance risk information and identifies ways to minimise the impact by optimizing legal structure.
Q2. Are free zone companies exempt from UAE corporate tax?
No, free zone companies are not automatically exempt from corporate tax. All free zone companies are required to register for and file a corporate tax return with the FTA. However, a free zone entity can register for a 0% tax rate if it meets the Substance Requirements and earns qualifying income as a Qualifying Free Zone Person.
Q3. What are the risks of skipping a tax impact assessment?
By not conducting a corporate tax impact assessment your business risks non-compliance. For example, you may fail to register on time or calculate transfer pricing incorrectly, which will attract unavoidable fines from the FTA and tax liabilities assessed during a tax audit.
A Qualifying Free Zone Person and a member of a multinational group with consolidated group revenue of more than AED 3.15 billion cannot claim SBR.
Q4. Can you carry forward corporate tax losses?
Yes, the tax losses can be carried forward to be offset against the taxable income in any future tax period. However, the tax liability offset in any tax period cannot exceed 75% of the taxable income in that period, unless a new Cabinet Decision states otherwise.