Corporate Tax Advisory

Navigating the UAE Corporate Tax Landscape

The introduction of UAE corporate tax at 9% on taxable income exceeding AED 375,000 has fundamentally altered the tax planning landscape for every UAE-based business. While the headline rate is competitive by global standards, the regime's complexity lies in its interaction with free zone structures, transfer pricing requirements, group relief provisions, and the qualifying free zone person (QFZP) exemption.

For free zone entities, the critical question is whether they qualify for the 0% rate on qualifying income. QFZP status requires meeting substance, revenue, and compliance conditions that demand careful analysis and ongoing monitoring. A failure to meet these conditions — even inadvertently — results in the entity being taxed at the standard 9% rate on all income.

Polaris provides strategic corporate tax advisory that integrates tax considerations with broader corporate structuring decisions. We work with clients to optimise their tax position within the full range of available structures across UAE, Cyprus, and Switzerland.