Taxation in Dubai and the United Arab Emirates
VAT, Corporate Tax, Federal Tax Authority representation and penalty management. A bilingual, Spanish-speaking tax agent who takes on every FTA procedure on your behalf.
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Two areas, one point of contact.
Tax Consultancy / VAT
- VAT Registration
- TRN issuance with the FTA, mandatory and voluntary threshold assessment.
- VAT Return Filing
- Quarterly or monthly returns filed on time, with reverse charge where applicable.
- VAT Deregistration
- Cancellation processing when you stop exceeding the threshold or cease activity.
- Transaction advisory
- Classification of operations: standard-rated, zero-rated or exempt; domestic and international.
Corporate Tax
- Corporate Tax Registration
- Registration with the Ministry of Finance and the FTA with a complete file.
- Corporate Tax Return Filing
- Annual preparation and filing with accurate data and within deadline.
- Eligibility & exemptions
- Applicability analysis for QFZP, Small Business Relief and participation exemption.
- Tax impact assessment
- Study of how operations, contracts and financial movements affect your tax position.
- Taxable income calculation
- Correct treatment of income, deductible expenses and tax adjustments.
- Tax documentation preparation
- Dossiers for audits, internal reviews and FTA requests.
Advantages of hiring a tax agent in Dubai.
Full FTA representation
You won't have to interact directly with the tax authority. Your agent handles all communications, forms and requests, ensuring accurate responses delivered within statutory deadlines.
More accurate, reliable filings
A tax agent reviews every piece of information, catches inconsistencies and makes sure all data is filed correctly. That reduces the risk of penalties, unexpected audits and procedural delays.
Audit support, end to end
Help with document collection, explanation of operations and response to FTA requests. We turn a complex, stressful process into a controlled procedure handled by professionals.
Defense and objection management
If discrepancies arise with the tax authority, your agent can file well-grounded appeals, argue your case and represent your interests to secure more favorable resolutions.
Continuous regulatory updates
The introduction of Corporate Tax has reshaped the entire UAE tax landscape. With LorcaBase, your company stays current without you having to track every legal change.
Integrated tax-and-accounting view
We coordinate taxation with accounting and audit under one firm. Less friction between providers, and consistency across every reported figure.
Which company types can we help?
Sole establishment.
A sole-proprietor model registered on the mainland, where the owner takes on full legal responsibility. Allows you to operate in the local market and hire staff. More requirements than a freelance license, but greater commercial reach and growth potential.
International offshore.
Designed for asset administration or international trading activities without operating in the Dubai market. 100% foreign ownership, no mandatory physical office and flexible regulation. A straightforward alternative for structures with minimal requirements.
Free Zone.
Companies based in Dubai's special economic zones, offering tax incentives and full foreign ownership. Requires an office or license inside the chosen zone. Moderately complex regulation and certain restrictions when operating outside the free zone.
Mainland LLC.
An entity authorized to operate across the entire UAE. Allows full foreign ownership in most sectors and has no geographic limitations. Suited for public contracts, tenders and unrestricted commercial activity.
End-to-end management of Corporate Tax in Dubai.
We walk with you through every stage, from initial registration to documentation prepared for audits or formal requests.
- 01
Corporate Tax Registration
We guide you through the requirements, documentation and procedures with the Ministry of Finance and the FTA.
- 02
Return preparation and filing
Preparation of the corporate tax return with accurate data and full compliance with statutory deadlines.
- 03
Eligibility and exemption analysis
Especially relevant for free zone companies under the QFZP regime or international structures applying participation exemption.
- 04
Tax impact assessment
A detailed study of how operations, contracts and financial movements affect your company's tax burden.
- 05
Detailed taxable income calculation
Correct treatment of income, deductible expenses and tax adjustments under federal regulations and applicable regimes.
- 06
Tax documentation preparation
Organization of dossiers for audits, internal reviews or requests from the tax authority.
Penalty management and tax appeals.
Tax incident resolution services
| Service | Description and example penalties |
|---|---|
| Penalty analysis | We review the reason for the penalty and the applicable regulations. Examples: fine for failing to register for VAT on time, penalty for not updating company information with the FTA. |
| Correction and tax regularization | We adjust returns, fix errors and submit the correct information to the tax authority. Examples: penalty for filing a VAT return with incorrect data, errors in taxable income calculation. |
| Filing objections and appeals | We prepare technical arguments and documentation to defend your case before the FTA. Examples: objections to penalties for justified delays, disputes over the corporate tax amount assessed by the authority. |
| Case management and follow-up | We deal with the FTA, manage their requests and follow up until final resolution. Examples: fines for late VAT payment, penalties for failing to meet bookkeeping or registration requirements. |
| Future penalty prevention | We review your tax processes and put internal controls in place to avoid new incidents. Examples: penalties for not keeping records for the required period, fines for not issuing invoices in the legally required format. |
The two main taxes in the UAE.
Corporate Tax
- First AED 375,000
- 0% tax rate.
- Above AED 375,000
- 9% federal.
- QFZP (Free Zone)
- Qualifying income at 0%.
- Small Business Relief
- Revenue < AED 3M at 0% (transitional regime).
Value Added Tax
- Standard rate
- 5% on local transactions.
- Zero rate
- 0% on exports and international services.
- Mandatory registration
- Above AED 375,000 per year.
- Voluntary registration
- From AED 187,500.
Round it out with these services.
VAT Registration.
TRN processing with the FTA: mandatory threshold AED 375K, voluntary from AED 187.5K.
Learn more → XX · AuditTax audit.
Preventive VAT audit, FTA inspection readiness and internal audit.
Learn more → XVIII · AccountingEnd-to-end accounting.
Monthly closes, IFRS, financial reporting and QFZP substance, FATCA and CRS compliance.
Learn more → XXI · Tax residencyUAE Tax Residency.
Tax Residency Certificate (TRC) for natural persons. Three eligibility pathways (183-day rule, 90-day test, centre of interests) and application via EmaraTax. Legal basis: Federal Decree-Law 47/2022 and Cabinet Decision 85/2022.
Learn more →Key terms of taxation in Dubai.
Quick reference of the tax concepts you will encounter during VAT and Corporate Tax compliance with the FTA.
FTA▸
Federal Tax Authority. UAE Federal Tax Authority. Competent body for VAT and Corporate Tax. Collects, audits and penalises.
VAT▸
Value Added Tax. UAE VAT at 5% on goods and services. Mandatory registration above 375,000 AED in annual sales or voluntary from 187,500 AED.
Corporate Tax (CT)▸
Corporate Income Tax of 9% on profits above 375,000 AED. In force since June 2023. Qualifying Free Zones may retain 0%.
TRN▸
Tax Registration Number. Tax registration number assigned by the FTA upon VAT or Corporate Tax registration. Mandatory on invoices and returns.
Small Business Relief▸
Regime that allows 0% Corporate Tax if annual revenue is below 3,000,000 AED. In force until December 2026.
QFZP▸
Qualifying Free Zone Person. Regime for Free Zone companies meeting substance requirements and qualifying activities. Allows maintaining 0% Corporate Tax on qualifying income.
ESR▸
Economic Substance Regulations. Regulations that between 2019 and 2022 required certain companies (banking, holding, intellectual property, etc.) to demonstrate real economic activity in the UAE. Repealed by Cabinet Decision 98/2024 for financial years starting on or after 1 January 2023; substance requirements were transferred to the Corporate Tax regime, especially for Qualifying Free Zone Persons.
Participation Exemption▸
Exemption on dividends and capital gains from qualifying participations. Avoids double taxation in holding structures under UAE Corporate Tax.
IFRS▸
International Financial Reporting Standards. Mandatory accounting framework in UAE to prepare financial statements that serve as the Corporate Tax base.
Reverse Charge▸
VAT mechanism whereby the buyer, not the seller, accounts for and pays the tax. Applies to B2B imports in UAE.
UBO▸
Ultimate Beneficial Owner. Individual who ultimately controls the company at the end of the corporate chain. Mandatory declaration since 2020.
Transfer Pricing▸
Rules governing prices between related parties. UAE adopts the arm's length principle in line with OECD guidelines.
Tax Agent▸
Professional registered with the FTA authorised to represent the taxpayer. LorcaBase acts as Tax Agent for its clients.
AED▸
Emirati Dirham, official currency of UAE. Fixed exchange rate approximately 1 USD = 3.67 AED.
Voluntary Disclosure▸
Procedure before the FTA to regularise errors or omissions in filed returns. Reduces penalties if filed before inspection.
Tax Audit▸
Tax audit carried out by the FTA. Reviews records, returns and supporting documentation to validate VAT and Corporate Tax compliance.
What clients ask us most.
What does a tax agent in Dubai do?
A tax agent handles all communications, filings and procedures with the Federal Tax Authority (FTA) on behalf of the client, ensuring regulatory compliance and defense in case of audits or penalties.
When do I need to register for VAT?
Registration is mandatory once you exceed AED 375,000 in taxable supplies per year. Voluntary between AED 187,500 and AED 375,000. LorcaBase assesses your case and obtains your TRN with the FTA.
What happens if I receive an FTA penalty?
We analyze the penalty, regularize the situation if applicable, prepare technical objections or appeals and follow up on the case until final resolution.
Which company types can use your tax services?
Sole Establishment, Offshore, Free Zone companies and Mainland LLC. Each structure has specific tax obligations that we tailor to its operating model.
Do you help with VAT deregistration?
Yes. We handle VAT deregistration when the company stops exceeding the threshold, ceases activity or changes its structure. We file the request with the FTA along with all supporting documentation.
How is taxable income calculated?
Starting from IFRS financial statements, applying tax adjustments for exempt income, non-deductible expenses, provisions and applicable special regimes such as QFZP or Small Business Relief.
What tax documentation do you prepare?
VAT and Corporate Tax returns, explanatory memoranda, supporting documentation for audits, accounting records compliant with UAE regulations and dossiers for FTA requests.
The trust of those already working with us
Your tax position, managed by a tax agent you can trust.
Book an initial consultation, no commitment. We'll review your current tax situation, identify pending obligations and propose a compliance and optimization plan with the FTA.
Book a consultation →Dubai Marina, UAE