UAE mainland companies are subject to the standard Corporate Tax regime — 9% on taxable income above AED 375,000, with the possibility of Small Business Relief for smaller businesses during the transitional period. Our Corporate Tax for Mainland Companies service manages registration, accounting, filing and relief eligibility specifically for mainland entities, without the free zone-specific complexity that does not apply to your structure.
What's Included
We handle your Corporate Tax registration, structure your accounting around correctly calculating taxable income, assess your eligibility for Small Business Relief and other available reliefs, and prepare and file your annual return under the standard mainland regime.
For mainland businesses with group structures, we also assess whether qualifying group relief or intra-group transfer provisions are available to reduce complexity or tax exposure across related entities.
Why Mainland Businesses Still Need Careful Handling
While the mainland regime is more straightforward than the free zone Qualifying Income rules, it still requires genuine care — correctly distinguishing deductible from non-deductible expenses, applying Small Business Relief correctly where revenue qualifies, and tracking related-party transactions that need specific disclosure and arm’s-length treatment.
Many mainland businesses also assume Corporate Tax is simply 9% of accounting profit, which understates the work involved — the adjustments required to move from accounting profit to taxable income can materially change the actual tax liability from what a simple percentage calculation would suggest.
Who Needs This Service
Any UAE mainland company registered or registering for Corporate Tax, particularly SMEs assessing Small Business Relief eligibility, and mainland groups with related-party transactions needing correct treatment and disclosure.
What We'll Need From You
Your trade licence and incorporation details, current or projected annual revenue, and details of any related-party or group transactions relevant to your business.
Our Process
We confirm your registration and relief eligibility, structure your accounting around taxable income calculation, monitor your position throughout the year, and prepare and file your return under the standard regime.
Filing for Mainland Businesses With Multiple Entities
Mainland groups operating through several related entities need each one assessed and filed correctly on its own basis, while still maintaining a consistent group-wide view. We manage multi-entity mainland filing as one coordinated process.
We also help mainland groups decide when consolidating certain functions under one entity, rather than duplicating them across several, might genuinely simplify both operations and Corporate Tax compliance going forward.
Related-Party Transactions in Mainland Groups
Intercompany loans, management fees and shared services between mainland group entities all need arm’s-length treatment and, above certain thresholds, disclosure. We flag these transactions as part of standard accounting rather than requiring a separate review exercise closer to filing time.
Why Businesses Choose Us for Mainland Corporate Tax
Generic Corporate Tax advice sometimes assumes every business is either purely mainland or purely free zone, missing the nuance of mainland companies that transact with free zone group entities. We build your Corporate Tax position around your actual structure, including how mainland and free zone transactions interact.
We also help mainland businesses understand how their Corporate Tax position compares with what a free zone structure would offer, giving an honest assessment of whether a free zone move would genuinely reduce tax exposure or simply add complexity without a meaningful benefit.
Group Relief and Restructuring for Mainland Companies
Where a mainland group is planning a restructuring — merging entities, transferring assets between related companies, or consolidating operations — we assess whether business restructuring relief or qualifying group relief can reduce the Corporate Tax impact, rather than the restructuring proceeding without this being considered at all.
We also help mainland groups model the Corporate Tax impact of a planned restructuring before it happens, so the decision is made with full visibility into the tax consequences rather than discovering them only once the year-end filing is being prepared.
We also stay involved after a restructuring completes, confirming the post-restructuring accounting correctly reflects the new structure rather than continuing to operate on assumptions that applied only under the previous arrangement.
Corporate Tax Alongside Other Mainland Obligations
Mainland companies typically carry VAT obligations alongside Corporate Tax, and we manage both together so your taxable income calculation and your VAT position are built from the same consistent set of records, rather than reconciled separately after the fact.
Get Expert Help for Your Business
Talk to an FTA-approved tax consultant today. Free consultation, no obligation — we’ll tell you exactly what your business needs.
Getting Started
Share your trade licence and current revenue level, and we will confirm your Corporate Tax registration status and whether Small Business Relief or other reliefs apply to your business.
Frequently Asked Questions
The standard rate is 9% on taxable income above AED 375,000, with 0% on taxable income up to that threshold.
Yes, mainland companies with revenue below AED 3 million may elect for Small Business Relief during the transitional period, subject to conditions.
No — mainland companies are taxed under the standard regime without the Qualifying Free Zone Person 0% option, which is specific to eligible free zone entities.
Yes, related-party and connected-person transactions need arm’s-length treatment and, above certain thresholds, transfer pricing documentation regardless of whether the company is mainland or free zone.
Yes, qualifying group relief and business restructuring relief may be available for eligible mainland group structures, subject to specific conditions.