US tax
Including Form 5472 for UAE founders who own a US LLC.
US taxTax · United Arab Emirates
Tax consultants in UAE for corporate tax and VAT, working from closed books.
For businesses looking for tax consultants in UAE, Excello prepares corporate tax registrations and returns, and VAT registrations and returns, for startups and small businesses.
Free zone companies get their qualifying income tested every period, and smaller businesses get Small Business Relief checked, all from books closed inside your own QuickBooks, Xero or Odoo.
- Prepared
- Corporate tax registration and return
- VAT registration and returns
- Free zone and relief checks
- Quoted before work starts
The UAE tax work Excello prepares
Scope
Corporate tax and VAT each start with a registration and then repeat on their own clock. This is who needs each one, and when.
| Work | Who needs it | When | What Excello prepares |
|---|---|---|---|
| Corporate tax registration | Every UAE company, and individuals in business with revenue over AED 1 million | Within three months of incorporation, for a new company | The registration prepared from your licence and ownership details |
| Corporate tax return | Every business registered for corporate tax | Within nine months of the tax period end | The return prepared from the year's closed books, with the tax worked out |
| Free zone review | Free zone companies claiming the 0% rate | Every tax period | Qualifying and other income separated and tested against the limits |
| Small Business Relief | Businesses with revenue of AED 3 million or less | Tax periods ending by 31 December 2026 | Eligibility checked and the relief claimed in the return |
| VAT registration | Businesses whose taxable supplies pass AED 375,000, or AED 187,500 by choice | When the threshold is crossed | The application prepared with your turnover evidence |
| VAT returns | Every VAT-registered business | Within 28 days of each tax period | Output and input VAT prepared from reconciled books |
| VAT voluntary disclosure | Businesses that find an error in a VAT return already submitted | As soon as the error is found | Corrected figures prepared, with the reason for each change |
Does UAE have corporate tax? Yes, since 2023
Corporate tax
Source: UAE Government portal (u.ae), corporate tax; Federal Tax Authority. Checked 22 September 2026.
Free zone corporate tax: keeping the 0% rate
Free zones
A free zone company pays 0% only on qualifying income, and only while it meets the conditions of a Qualifying Free Zone Person. Its other taxable income is taxed at 9% from the first dirham, with no AED 375,000 band.
The test that catches most companies is the de minimis limit: revenue that does not qualify must stay within the lower of AED 5 million or 5% of total revenue. Cross it and the 0% rate is lost.
Each tax period, Excello's free zone review covers:
- Every revenue line sorted into qualifying and other income
- The de minimis limit worked out on your actual figures
- The audited financial statements a Qualifying Free Zone Person must keep
Source: Federal Tax Authority, Corporate Tax bulletin for Free Zone Persons. Checked 17 September 2026.
UAE corporate tax registration and Small Business Relief
Getting set up
Registration
UAE corporate tax registration is required of every company, and of individuals whose business revenue passes AED 1 million a year. A company incorporated from 1 March 2024 registers within three months of incorporation. Registration is free.
Late registration carries an AED 10,000 penalty. The FTA waives it when the first return is submitted within seven months of the end of the first tax period.
Small Business Relief
A business whose revenue is AED 3 million or less, in the current and every earlier tax period, can claim Small Business Relief and be treated as having no taxable income. It applies to tax periods ending on or before 31 December 2026.
Qualifying Free Zone Persons and members of very large multinational groups cannot claim it.
Source: Federal Tax Authority, Corporate Tax Registration and Small Business Relief; FTA Decision No. 3 of 2024. Checked 22 September 2026.
VAT registration and VAT return filing
VAT
Source: UAE Ministry of Finance (VAT); UAE Government portal (u.ae), filing VAT returns; FTA, Cabinet Decision No. 129 of 2025. Checked 22 September 2026.
How UAE tax works with Excello
Four steps
-
Step 01
Scope
Your licence, free zone or mainland, turnover and which registrations you hold, then a written quote.
-
Step 02
Books closed
Each month closed within five business days, so VAT and corporate tax come from reconciled figures.
-
Step 03
Prepared and checked
Each registration, return and review prepared and walked through with you.
-
Step 04
You approve
You review and approve everything before its deadline.
Coming next for UAE businesses: eInvoicing starts on 1 January 2027 for revenue of AED 50 million or more, and on 1 July 2027 for everyone else. The dates and invoice contents are on the invoice template page.
Tax in other countries
UK tax
Company tax returns and accounts for UK companies.
UK taxBookkeeping in the UAE
The monthly books every return is built from, with IFRS year-end statements.
UAE bookkeepingFrequently asked questions
Does UAE have corporate tax?
Yes. The UAE charges corporate tax for financial years starting on or after 1 June 2023. The rate is 0% on taxable income up to AED 375,000 and 9% above it, with separate rules for free zone companies.
What is the corporate tax rate in UAE for free zone companies?
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on all other taxable income. It keeps the 0% rate only while its other revenue stays within the lower of AED 5 million or 5% of total revenue.
When must a new company register for UAE corporate tax?
A company incorporated from 1 March 2024 registers within three months of incorporation. Registration is free. Missing the deadline carries an AED 10,000 penalty, which the FTA waives if the first return is submitted within seven months of the first tax period end.
When is a VAT return due in the UAE?
A VAT return and the tax owed are due within 28 days of the end of each tax period. Most businesses have quarterly periods; businesses with turnover of AED 150 million or more file monthly.
What is a VAT voluntary disclosure?
A voluntary disclosure is the FTA form for correcting an error in a VAT return that has already been submitted. It shows the corrected figures and the reason for each change, and is best made as soon as the error is found.
Can Excello prepare UAE tax if another firm keeps my books?
Yes. Excello can prepare your VAT or corporate tax return without keeping your books, working from the records you already have. Books that need tidying first get a catch-up, quoted separately and agreed in advance.