Setting up or operating a business in the UAE as an Indian entrepreneur means navigating a new tax regime that did not exist before June 2023. Federal Decree-Law No. 47 of 2022 introduced UAE Corporate Tax at 9 percent on taxable income above AED 375,000, and the Federal Tax Authority now requires every qualifying mainland entity and free zone company to register and file within prescribed deadlines. Failure to comply attracts fines of up to AED 10,000 per violation, plus interest. If you are an Indian LLC, partnership, or branch office expanding into the UAE, you need a service that handles both FTA portal registration and quarterly-plus-annual filing without guesswork. KAMRIT Financial Services LLP acts as your single point of contact from entity assessment through certificate of registration and ongoing compliance filings under UAE Corporate Tax law.
What is UAE Corporate Tax Registration and Filing in India 2026?
UAE Corporate Tax Registration and Filing is the process by which a business operating in the United Arab Emirates obtains a Tax Registration Number from the Federal Tax Authority, declares its taxable income, and files periodic returns under Federal Decree-Law No. 47 of 2022. The Federal Tax Authority is the governing body that administers corporate tax through its e-services portal at eservices.tax.gov.ae. Corporate tax applies to all UAE mainland entities, including those set up under the Companies Law, as well as free zone companies that earn income from non-free zone sources. The standard rate is 9 percent for profits exceeding AED 375,000 per tax period. Free zone entities qualifying under Cabinet Decision No. 55 of 2023 may claim a 0 percent rate on qualifying income, provided they meet the relevant substance and activity tests. Every business must register with the FTA within the deadlines prescribed under the law, and annual corporate tax returns must be filed along with audited financial statements certified by an FTA-approved auditor.
Who needs this
Not every Indian-owned entity in the UAE automatically qualifies for or triggers corporate tax obligations. The eligibility grid below sets out the concrete triggers.
- UAE mainland company incorporated under the Companies Law with shareholders holding more than 20 percent of share capital in aggregate
- UAE free zone company earning income from sources outside its free zone (deemed out of scope for 0 percent relief)
- Foreign company that is effectively managed and controlled from within the UAE
- Indian branch office of a foreign parent that derives UAE-source income
- Any entity with annual revenues exceeding AED 3 million seeking Small Business Relief under Article 6 of the Decree-Law
- Free zone entity claiming 0 percent rate must satisfy Economic Substance Requirements under Cabinet Decision No. 75 of 2023
- Businesses in the extractive sector (oil, gas, mining) are excluded from Small Business Relief and subject to 20 percent rate on extractive income
- Non-resident legal entities that have a permanent establishment in the UAE are subject to corporate tax on UAE-sourced income only
- UAE holding companies that earn only passive income from subsidiaries are still required to register if above threshold
- Entities newly incorporated must register within 30 days of incorporation under FTA Administrative Decision No. 3 of 2023
Documents required
UAE corporate tax filings are document-intensive and require verified copies of incorporation papers, ownership records, and financials. KAMRIT compiles and validates your complete document stack before FTA portal submission.
- Trade License issued by the UAE Department of Economic Development or relevant free zone authority
- Memorandum and Articles of Association certified by a UAE notary public
- Shareholder list with passport copies and UAE residency visa copies of all partners holding 20 percent or more
- Federal Tax Authority registration confirmation (TRN letter) if previously registered for VAT
- Audited financial statements for the applicable tax period prepared by an FTA-recognized auditor
- Transfer pricing documentation if related-party transactions exceed AED 200,000 in the period
- Free zone certificate of good standing issued by the free zone authority (for 0 percent relief applications)
- Bank account statement for the tax period showing UAE-source revenues
- Rental contract or title deed for UAE premises demonstrating physical presence
- Employment contracts for key management personnel stationed in the UAE
- Board resolution authorizing KAMRIT to act on your behalf before the FTA
How KAMRIT runs it, step by step
KAMRIT's engagement runs from initial eligibility review through FTA portal registration and ongoing filing. Each stage is executed against specific regulatory touchpoints.
- Eligibility and Tax Position Assessment. KAMRIT reviews your UAE entity structure, revenue profile, and shareholder composition against Federal Decree-Law No. 47 of 2022 and Cabinet Decision No. 55 of 2023. We determine whether the standard 9 percent rate or a 0 percent free zone rate applies, and whether Small Business Relief under Article 6 is available. This stage takes 3 to 5 working days from receipt of your documents and Trade License.
- Document Compilation and Verification. Our team collects all documents listed in the documents section, cross-checks them against FTA requirements, and arranges for UAE notary attestation where necessary. We also identify any transfer pricing reporting obligations under Article 21 of the Decree-Law. This stage takes 5 to 7 working days depending on whether documents require attestation.
- FTA e-Services Portal Registration. KAMRIT creates your corporate tax record on the FTA e-services portal at eservices.tax.gov.ae using your Trade License number, Emirates ID, and company particulars. A Tax Registration Number is generated within 1 to 3 working days of submission. If you already hold a VAT TRN, the FTA may cross-link the records, and the corporate tax TRN is issued faster.
- Preparation of Tax Computation and Return. We prepare your corporate tax computation using your audited financials, applying the correct exemptions, deductions, and transfer pricing adjustments. The corporate tax return is filed electronically through the FTA portal. For tax periods ending on or after June 1, 2023, the filing deadline is 9 months from the end of the tax period. KAMRIT ensures all supporting schedules are uploaded in the required XML format.
- Transfer Pricing Documentation (if applicable). If your entity has related-party transactions exceeding AED 200,000, we prepare a Master File and Local File in accordance with OECD Guidelines as adopted by the UAE under the Decree-Law. These must be submitted within 30 days of a request from the FTA or at the time of filing the return. KAMRIT coordinates with your appointed FTA-approved auditor to align the financials with the transfer pricing documentation.
- FTA Payment and Filing Confirmation. Corporate tax payments are made through the FTA e-services portal using the TRN. KAMRIT computes the exact tax liability, initiates the payment, and uploads the payment confirmation into the filing. A tax payment receipt is generated by the FTA as proof of compliance. We retain this receipt for your records for a minimum of 6 years as required under the law.
- Ongoing Quarterly Advance Tax Notices. For tax periods where tax liability exceeds AED 500,000, the FTA issues quarterly advance tax notices. KAMRIT monitors these notices, calculates the advance tax installments, and ensures timely payment to avoid the Dh 1,000 per month late payment penalty under the Decree-Law. We send you a monthly compliance status report during active engagements.
Timeline
From the date KAMRIT receives your complete document package, the eligibility assessment and document compilation phases are KAMRIT-controlled and typically complete within 8 to 12 working days. The FTA portal registration step is regulator-controlled: the FTA typically issues the TRN within 1 to 3 working days for straightforward applications. If the FTA flags the application for review, this can extend to 15 working days. Preparation and filing of the first corporate tax return is completed within 10 to 15 working days of receiving your audited financials. Total end-to-end timeline from kickoff to the first filing confirmation is typically 5 to 8 weeks under normal conditions. KAMRIT-controlled delays are rare because our team pre-validates all documents before FTA submission. Regulator-controlled delays, particularly at the FTA review stage for complex structures such as free zone entities claiming 0 percent relief, are communicated to you within 48 hours of receipt of any communication from the FTA.
How our pricing compares
KAMRIT Financial Services LLP offers UAE Corporate Tax Registration and Filing starting at INR 14,999 for the initial registration package. IndiaFilings quotes a range of INR 12,000 to INR 22,000 for initial UAE corporate tax advisory and registration, though their scope typically excludes transfer pricing documentation and ongoing filing. Vakilsearch does not publish standard pricing for UAE corporate tax and routes enquiries to their legal team, adding 3 to 5 working days to engagement start. ClearTax offers a cross-border tax compliance package starting at INR 18,500, which includes FTA portal registration but charges an additional INR 4,000 for quarterly advance tax monitoring. LegalRaasta quotes INR 10,500 for basic UAE corporate tax registration but adds INR 6,000 per filing quarter as a mandatory recurring charge that KAMRIT bundles into the initial package. KAMRIT's fee of INR 14,999 covers the eligibility assessment, document compilation, FTA portal registration, preparation of the first annual corporate tax return, and one quarter of advance tax monitoring. Government fees such as the FTA registration fee (AED 50), notary attestation charges (approximately AED 200 to AED 500 depending on document count), and auditor fees (AED 1,500 to AED 8,000 for companies above AED 1 million revenue) are billed additionally at actuals and disclosed before commencement.
Common mistakes KAMRIT avoids
Indian businesses setting up in the UAE often confuse UAE corporate tax with Indian income tax or with UAE VAT obligations. The mistakes below are specific to UAE Federal Decree-Law No. 47 of 2022 and the FTA registration regime.
- Assuming the 0 percent free zone rate applies automatically without filing the qualifying activity confirmation with the FTA
- Missing the 30-day registration deadline for newly incorporated entities under FTA Administrative Decision No. 3 of 2023, resulting in late registration fines
- Filing corporate tax returns using Indian income tax computation rules instead of UAE-specific allowable deductions and exemptions
- Neglecting transfer pricing documentation for related-party transactions, which triggers FTA audit flags at the first filing
- Claiming Small Business Relief without verifying that annual revenues are within the AED 3 million ceiling on a forward-looking basis
- Using a VAT-compliant auditor who is not on the FTA's approved auditor list, making audited financials inadmissible for filing
- Failing to update FTA records when there is a change in shareholding, share capital, or registered address, which is a separate trigger for administrative penalties