RASIF ACCOUNTANTS · UAE BUSINESS SERVICES
Corporate Tax Services in Ras Al Khaimah and the UAE
Rasif Accountants supports mainland and RAKEZ free zone businesses in Ras Al Khaimah (RAK), as well as companies across the UAE, with Corporate Tax registration, return preparation, filing and advisory. We review your activities, financial records and tax period before recommending a treatment or relief. For a new free zone company, we can also coordinate the tax review with your RAKEZ business setup requirements.
Discuss your Corporate Tax requirements: Mobile +971 55 770 9776 | Landline +971 7 204 1565 | Book an initial consultation.
How we support your business
- Registration, account updates and deregistration assistance where applicable.
- Taxable income calculations, annual return preparation and filing support.
- Small Business Relief eligibility reviews and relevant return elections.
- Qualifying Free Zone Person assessments and coordination with independent audit firms.
- Related party and connected person transaction reviews, transfer pricing support and group tax assessments.
- Support with FTA enquiries, corrections and relevant penalty reconsideration applications.
Understanding the tax rates
Under the ordinary UAE Corporate Tax regime, taxable income up to AED 375,000 is taxed at 0%, and the portion exceeding AED 375,000 is taxed at 9%. Taxable income is determined after the adjustments required by the Corporate Tax rules; it may differ from accounting profit.
Qualifying Free Zone Persons have separate treatment: 0% on Qualifying Income and 9% on taxable income that is not Qualifying Income, subject to the applicable rules. Free zone registration alone does not guarantee the 0% rate.
The UAE Domestic Minimum Top-up Tax is a separate regime for in-scope multinational groups. It requires a separate assessment and should not be presented as a third ordinary Corporate Tax band.
Annual filing and payment
Corporate Tax returns and any tax due are generally required within nine months after the end of the tax period. We confirm your period and filing position, prepare the calculation and help assemble the supporting records.
Our Corporate Tax filing process
- Confirm the filing position: review the licence, registration details, tax period and deadline.
- Prepare reliable accounts: reconcile bank balances, sales, expenses and supporting schedules. Where needed, agree a separate bookkeeping and accounts preparation scope.
- Review the tax treatment: calculate taxable income and assess applicable reliefs, free zone conditions and related-party transactions.
- Obtain your approval: explain the calculation, proposed elections and any tax payable before submission.
- Complete the agreed filing support: retain the submission acknowledgement, explain payment steps where tax is due, and hand over the supporting calculation.
See the FTA Corporate Tax Returns Guide for the official filing guidance.
Start with your company’s circumstances
Tell us your financial year-end, business activities, registration status and the support you need. We will explain the documents required and provide a proposed scope and quotation.
Review your Corporate Tax position: +971 55 770 9776 | +971 7 204 1565 | info@rasifaccountants.com.
Corporate Tax questions from UAE business owners
Must a dormant company or a company making a loss still file?
A company that is a Taxable Person generally still needs to file its Corporate Tax return even if it has no income, makes a loss or has no tax payable. A zero tax bill does not, by itself, remove the filing obligation. We check the company’s status and tax period before preparing the return. See the FTA Corporate Tax FAQs.
Does Small Business Relief remove the need to file a return?
No. An eligible business still needs to meet its Corporate Tax obligations and elect for Small Business Relief in the relevant return. Revenue must not exceed AED 3 million in the current or any previous Corporate Tax period. Eligible tax periods can end on or before 31 December 2029 under the 2026 extension. Resident-person status and the other eligibility conditions still apply; Qualifying Free Zone Persons and certain multinational group members are excluded. Read our Small Business Relief eligibility guide for RAK businesses and the official 2026 extension decision.
Is a RAKEZ company automatically taxed at 0%?
No. A free zone licence alone does not establish entitlement to the 0% rate. Qualifying Free Zone Person status and the treatment of each income stream require a separate assessment. We review your activities, customers, financial records and relevant conditions before advising on your filing position. See the FTA Free Zone Persons guide.
What records should I prepare for Corporate Tax filing?
Start with your trade licence, Corporate Tax registration details, tax period, financial statements or trial balance, bank statements, sales and expense records, and previous returns if available. Tell us about related-party transactions, owner or director payments and any proposed relief. We will confirm the additional schedules needed for your company. Share documents through the agreed secure channel; do not send passwords.
Can you help if my bookkeeping is incomplete?
Yes. We can agree a separate backlog bookkeeping and reconciliation scope before preparing the tax calculation. Missing transactions and unsupported balances should be resolved so the return is based on reliable records.
How do I get a Corporate Tax quotation?
Send your licence, financial year-end, registration status, approximate transaction volume and the condition of your accounts. We will distinguish accounts preparation, tax filing and any additional advisory or independent audit work in the proposed scope. Book an initial consultation to discuss your requirements.
General guidance checked against the linked FTA sources on 13 October 2026. The Small Business Relief answer was reviewed against the 2026 amendment on 23 October 2026. The applicable treatment depends on your company and tax period.
Official references
Explore our accounting and bookkeeping and VAT support services.
