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Corporate Tax Consultancy Services

Registered Tax Agent Regulated by the FTA (Federal Tax Authority)

Corporate Tax Consultancy Services in the UAE

Strategic tax planning and FTA representation, from advisors registered to act on your behalf.

Since the introduction of the UAE’s federal Corporate Tax regime on 1 June 2023, businesses across all sectors face new compliance obligations. A corporate tax consultant does more than prepare returns, they help businesses understand their obligations, develop tax-efficient strategies, and maintain full FTA compliance.

  • Registered FTA tax agents, authorised to represent your business directly before the Authority
  • Advisory beyond compliance, covering international structuring, M&A tax planning, and Pillar Two exposure
  • Sector-specific expertise, from free zone structuring to banking, real estate, and government-related entities

Farahat & Co. provides reliable corporate tax consultancy services for mainland companies, free zone entities, and multinational businesses operating in the UAE.

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Our Specialists In Corporate Tax Consultancy Services

As a Trusted Corporate Tax Consultancy in the UAE, Farahat & Co. Offers the Following Corporate Tax Services:

What Does a Corporate Tax Consultant Do?

A corporate tax consultant manages the full scope of a business’s tax compliance and advisory needs, working alongside finance, audit, treasury, and legal teams to ensure obligations are met accurately and on time.

Core responsibilities include:

  • Preparing accurate corporate tax returns in line with FTA requirements
  • Monitoring changes to UAE tax laws and FTA decisions to keep the business current
  • Maintaining proper documentation to support filings and withstand audit scrutiny
  • Correctly determining tax liabilities, exemptions, and applicable deductions

Beyond compliance, a corporate tax consultant provides strategic tax advice, identifying legitimate deductions, exemptions, and credits available under UAE Corporate Tax Law, including the specific rules applicable to free zone businesses.

Advanced Corporate Tax Advisory Services

For businesses with cross-border operations, related-party transactions, or complex ownership structures, corporate tax compliance extends well beyond standard filing.

  • International tax planning: structuring cross-border transactions in a tax-efficient manner that complies with UAE and applicable foreign tax rules.
  • M&A tax structuring: advising on the tax implications of transactions, including asset and share deals, ensuring the structure is optimised before completion.
  • Business restructuring: reviewing and restructuring operations to improve tax efficiency while remaining fully compliant with FTA requirements.
  • Transfer pricing documentation: preparing the required documentation for related-party transactions in line with OECD guidelines, BEPS rules, and UAE transfer pricing regulations, coordinated with our dedicated Transfer Pricing team.

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Common Mistakes to Avoid

UAE Domestic Minimum Top-Up Tax (Pillar Two) Advisory

Large multinational groups face an additional layer of compliance beyond standard Corporate Tax. The UAE’s Domestic Minimum Top-up Tax (DMTT), introduced under Cabinet Decision No. 142 of 2024, implements the OECD’s Pillar Two framework, effective for financial years starting on or after 1 January 2025.

The DMTT applies to multinational enterprise groups with consolidated global revenue of at least €750 million in at least two of the previous four financial years. Rather than replacing standard Corporate Tax, it works as a top-up mechanism: if a group’s effective tax rate on UAE profits falls below 15% after standard Corporate Tax is applied, the DMTT bridges the gap.

One point businesses frequently misunderstand: a Qualifying Free Zone Person can still fall within DMTT scope if it belongs to a multinational group that exceeds the revenue threshold, regardless of its 0% Corporate Tax treatment on qualifying income. Affected groups also face a GloBE Information Return and Top-up Tax Return due 15 months after the end of the relevant fiscal year, requiring substantial data preparation across every jurisdiction the group operates in. We help affected groups assess their DMTT exposure, evaluate available safe harbours, and prepare for these reporting obligations well ahead of the filing deadline.

Corporate Tax Advisory for Free Zone Businesses

Qualifying Free Zone Persons can benefit from a 0% Corporate Tax rate on qualifying income, but only if strict FTA conditions are met. Proper structuring, substance requirements, and documentation are essential to maintaining this status. Our team advises free zone businesses on meeting and sustaining these requirements, including correctly distinguishing qualifying from non-qualifying income and maintaining the audited financial statements now required under Ministerial Decision No. 84 of 2025.

FTA Representation

Registered Tax Agents and formally authorised representatives can manage FTA communications and represent businesses in audits and disputes. Farahat & Co. is a registered FTA tax agent, authorised to represent clients directly before the FTA, ensuring your interests are properly managed at every stage of the compliance process, from routine correspondence through to a formal audit or dispute.

Filing Procedure Work in the UAE

What to Look for in a Corporate Tax Consultant

Choosing the right corporate tax consultant is one of the more consequential decisions a business can make. The wrong choice can lead to compliance gaps, penalties, and missed tax planning opportunities.

  • Professional qualifications and FTA registration: look for recognised qualifications such as ACCA, CPA, CTA, or CA, and ideally registration as an FTA Tax Agent, which requires passing the Authority’s own examination.
  • Industry experience: a consultant with direct experience in your sector, whether retail, real estate, manufacturing, or free zone business, understands the specific tax challenges and planning opportunities relevant to your operations.
  • Reputation and track record: client feedback on communication, accuracy, and compliance outcomes gives a reliable indication of quality, alongside a demonstrated working relationship with the FTA.

Filing Returns Step-by-Step

Our Service Model and Ongoing Support

Comprehensive tax advisory should cover the full range of a business’s needs under one relationship, spanning Corporate Tax filing and planning, VAT registration and returns, international tax structuring, transfer pricing documentation, and audit representation.

Engagements are typically structured as a fixed fee for a specific service, hourly billing for ad hoc consultations, or a retainer arrangement for ongoing support. We confirm upfront whether fees cover FTA representation, transfer pricing work, or other compliance deliverables, so there are no surprises later.

Ongoing support matters because tax issues don’t wait for convenient timing. We provide regular tax health checks, proactive updates on regulatory changes, and responsive support for urgent queries, so your business stays ahead of compliance requirements rather than reacting to them.

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Corporate Tax Consultancy Services: Frequently Asked Questions

What role does a consultant play in corporate tax?

A corporate tax advisor plays a crucial role, particularly for businesses whose transactions involve multiple income sources where it may be unclear whether all or part of the income is subject to corporate tax. They help correctly determine taxable income and structure the business’s affairs accordingly.

In the event of a dispute with the FTA, should a company hire a specialised tax advisor or is a lawyer sufficient?

It is generally essential to hire a specialised tax advisor or registered tax agent. Hiring a lawyer may also be beneficial depending on the nature of the dispute, and this decision is typically made by the company’s management based on the specific circumstances.

Should a tax consultant or tax agent be a Certified Public Accountant or auditor?

Yes, it is preferable for a tax consultant or tax agent to be a Certified Public Accountant or licensed auditor, since corporate taxation is fundamentally based on accurately calculating profits and losses.

Why is it preferable to work with a tax advisor who is also a CPA or auditor?

Corporate taxation is based on calculating profits and losses, and the outcome determines whether tax is owed. A CPA or auditor has the accounting expertise necessary to accurately assess these financial results and ensure proper tax compliance.

What are the criteria for choosing a good tax advisor in the UAE?

A good tax advisor should ideally be a CPA or licensed auditor, fluent in both Arabic and English, affiliated with a reputable firm, and have extensive experience in tax matters and dealings with the FTA.

Does a Qualifying Free Zone Person need to worry about Pillar Two rules?

Potentially, yes. A Qualifying Free Zone Person can still fall within the scope of the UAE’s Domestic Minimum Top-up Tax if it belongs to a multinational group with consolidated global revenue of at least €750 million, regardless of its 0% Corporate Tax treatment on qualifying income.

Would you recommend a medium-sized company hire a dedicated tax consultancy firm on a permanent basis?

Yes, it is generally advisable for medium-sized companies to maintain an ongoing tax advisory relationship, ensuring continuous compliance and proactive tax planning rather than addressing issues only as they arise.
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