UAE Corporate Tax since June 2023. VAT since 2018. We help businesses register, file and stay compliant — and, just as importantly, structure decisions so tax works in your favour. Delivered by chartered accountants who also audit your books, so the numbers behind your filing actually hold up.
The UAE tax landscape changed fast — VAT in 2018, federal Corporate Tax in 2023. We help you meet every obligation while keeping your liability defensible and as low as the law allows.
Most tax problems in the UAE don't start at filing — they start at a structuring decision made months or years earlier. Whether a Free Zone entity qualifies for the 0% Qualifying Free Zone Person rate, whether intra-group charges meet transfer pricing expectations, whether VAT on a transaction is recoverable — these are decisions where the tax outcome depends on facts that sit inside your accounts. As chartered accountants and approved auditors, we read those accounts every day.
That's the difference between SKM and a registration-only tax shop. We handle the compliance mechanics — Corporate Tax registration and return preparation, VAT registration and return filing, FTA correspondence — but we do it with a view of how the numbers were built and how they'll stand up to scrutiny. Our practice is led by Managing Partner CA Sushil Malhotra (FCA, CIA-USA, CISI-UK), with senior support including Executive Director Suraksha Pahwa (EMBA Finance, SP Jain) whose background spans corporate audit and tax compliance.
This page is the starting point. For the detail on Corporate Tax — registration, taxable income, Small Business Relief and filing — see our Corporate Tax page. For VAT registration, return filing, de-registration and voluntary disclosure, see VAT Compliance & Registration. Not sure which applies? Send us your trade licence and we'll tell you exactly where you stand.
Your tax bill is mostly set before you file — by how you're structured and what your records show. These are the questions we work through with clients.
Corporate Tax and VAT are separate regimes with separate rules — but they sit on the same set of accounts. We handle both.
Federal Corporate Tax has applied to UAE businesses since June 2023. We handle registration on the EmaraTax portal, taxable-income calculation, Small Business Relief assessment and return preparation — and advise on whether your Free Zone entity holds its 0% QFZP position.
VAT has applied at 5% since 2018, administered by the Federal Tax Authority. We handle registration (mandatory and voluntary), quarterly return preparation and filing, de-registration, voluntary disclosure for past errors, and advisory on the treatment of specific transactions.
Different businesses face different tax pressure points. Most of our tax work falls into one of these three.
Why businesses choose SKM for tax over a registration-only agent — the credentials and the perspective behind the advice.
Four steps. We start by understanding your structure — not by rushing you onto a portal.
Holding the 0% QFZP rate requires audited financial statements. We're approved auditors across all major UAE Free Zones — so your audit and your tax position are handled by one firm.
Quick answers to the questions businesses ask most. For detail on Corporate Tax or VAT specifically, see the dedicated pages above.
UAE businesses — mainland and most Free Zones — are subject to Corporate Tax on taxable income, with a 0% band on income up to a set threshold and 9% above it. Some smaller businesses may qualify for Small Business Relief, and qualifying Free Zone entities may retain a 0% rate on qualifying income. The right answer depends on your specific structure and revenue — send us your trade licence and we'll confirm your position in writing.
A Free Zone company may qualify as a Qualifying Free Zone Person (QFZP) and benefit from a 0% rate on qualifying income — but only if it meets specific conditions, including adequate substance and maintaining audited financial statements. Non-qualifying income is taxed at the standard rate. The 0% rate is not automatic, and we regularly help Free Zone businesses confirm whether they genuinely qualify.
Businesses whose taxable supplies and imports exceed the mandatory registration threshold must register for VAT; voluntary registration is available above a lower threshold. The standard VAT rate is 5%, with some supplies zero-rated or exempt. Most businesses file quarterly. We handle registration, return filing and de-registration — see our VAT Compliance page for the detail.
An audit is not always legally mandatory simply to file, but IFRS-compliant financial records are required to calculate taxable income accurately — and Free Zone Persons claiming the 0% QFZP rate are required to maintain audited accounts. For most businesses, audited financials make the tax filing defensible if the FTA ever asks questions. Because SKM provides both audit and tax, your numbers stay consistent across the two.
Mon–Fri 9:00AM–6:30PM | Sat 9:00AM–3:00PM | Office 102, Al Tawhidi Building, Al Mankhool, Dubai UAE