Accounting Profit → Taxable Income
Starts from your accounting profit and applies the add-backs the Corporate Tax Law requires — turning profit into a correct taxable income figure.
UAE Corporate Tax
UAE Corporate Tax, Prepared From Your Accounts — Right Up To Filing
AITS turns your accounting profit into a Corporate Tax provision adjusted under the UAE Corporate Tax Law — per legal entity, with the 9% rate applied above the AED 375,000 zero-rate band. It tracks your registration and filing deadline, and produces a return-ready schedule you enter in the FTA's EmaraTax portal. No spreadsheets, no guesswork, and no number the software can't stand behind.
The Real Problem
Corporate Tax Isn't Just a Percentage of Profit
UAE Corporate Tax is 9% above AED 375,000 — but only on taxable income, and taxable income is not your accounting profit. You have to adjust the profit under the Corporate Tax Law first: adding back what isn't deductible, applying partial deductions, checking reliefs. Get the adjustments wrong and the number is wrong. That's where most spreadsheets quietly fail.
Built In
How AITS Calculates Your Corporate Tax
The Corporate Tax provision is computed directly from your ledger — the same books you already keep for accounting and VAT. Here's what runs under the hood.
You Classify, AITS Computes
You set how each account is treated for deductibility; AITS applies the real UAE rules — fines non-deductible, entertainment 50% deductible — and computes the add-backs. Standard accounts come pre-classified, so you only set the rest.
9% Above AED 375,000
Applies the correct rate structure — 0% up to AED 375,000, 9% above it — so the provision reflects the real threshold, not a flat estimate.1
Small Business Relief Check
Checks your revenue against the AED 3 million Small Business Relief threshold and flags whether you're likely eligible, so eligible businesses aren't over-provisioned. You elect the relief on your CT return, and full eligibility depends on the FTA's conditions.4
Per Legal Entity
A business with several companies gets a separate, correct provision for each entity — never one lumped figure that hides the real position.
Bilingual Computation Schedule
Produces a clear Corporate Tax computation schedule as a bilingual English & Arabic PDF — ready to review, share, and keep on file.
Now Complete
From Your Ledger To Return-Ready
The provision is only the start. AITS now carries Corporate Tax the whole way — recognising your accounts, letting you declare what the law leaves to judgement, tracking your obligations, and producing a schedule you can file from.
Import Recognition
Recognises standard account names on import and classifies those for you. Anything non-standard is flagged for a quick review — never guessed. It gets you most of the way, then hands the judgement calls back to a human.
Declared Exempt Income
Your accountant declares CT-exempt income — dividends, participation exemption — with a justification note, and AITS applies it. It never infers exemption from your accounts: everything is taxable unless you say otherwise. That way it can't quietly understate your tax.
Deadline & Registration Tracking
Tracks your registration status, CT TRN and filing deadline per legal entity — the return is due 9 months after your period end — with days remaining and the penalty framework shown for reference, so nothing slips.
Return-Ready Schedule
Produces a complete, per-entity computation schedule shaped for transcription into your Corporate Tax return. It inherits the fail-close — it won't emit a filing document off a number it doesn't trust. You file the figures in EmaraTax.
Clear Boundary
What AITS Prepares vs. What You File in EmaraTax
AITS does everything up to filing. Filing itself happens in the FTA's EmaraTax portal — the same for every business in the UAE. Here's exactly where the line sits.
Inside AITS
AITS prepares
- Computes your provision from your ledger, adjusted under the Corporate Tax Law
- You classify account deductibility; AITS computes the add-backs
- You declare any exempt income; AITS applies it
- Calculates taxable income and 9% above AED 375,000, and flags Small Business Relief eligibility
- A separate provision per legal entity
- Tracks your registration status, CT TRN and filing deadline
- Produces a return-ready computation schedule (PDF), per entity
In EmaraTax
You file
- Enter the schedule's figures into your EmaraTax CT return
- Submit through EmaraTax — the FTA's filing portal, which every registered entity uses directly
AITS prepares everything up to filing. Filing itself is done in the FTA's EmaraTax portal — the same for every business in the UAE.
Why It's Different
It Won't Hand You a Number It Can't Stand Behind
Most tools will always show a figure — even when the underlying data is incomplete. AITS is built the opposite way, and the loop is complete: if your accounts can't support a reliable calculation — unclassified accounts, ledger anomalies — it withholds the number, shows you exactly which accounts need classifying, gives you an in-app screen to resolve them, and only then computes. And the return-ready schedule inherits that discipline — it won't emit a filing document off a number it doesn't trust. For a figure you may have to defend to the FTA, that's the point.
One Platform
Corporate Tax, Where Your Accounts Already Live
Because Corporate Tax runs on the same books as your accounting, VAT and e-invoicing, there's nothing to re-enter and nothing to reconcile between systems. It's one part of a UAE-native ERP — not a separate tool bolted on.
Same Ledger as VAT
Your accounting and VAT data feed the Corporate Tax provision directly — no duplicate entry, no export-import cycle.
UAE-Native, Not Adapted
Built around UAE tax law from the start — the same design as our VAT, FTA e-invoicing and WPS payroll.
No Partner Required
Included in the platform under one flat fee — no separate tax module licence, no mandatory consultant.
On the Roadmap
What We're Building Next
Provision, classification, exempt income, deadline and registration tracking, and the return-ready schedule are all live today. We're now building deeper on top of that foundation.
Richer Exempt-Income Modelling
Deeper support for holding-company structures and participation-exemption scenarios, on top of the declared-exempt-income handling that's already live.
Multi-Entity Operations
Group-level views and workflows for businesses running several legal entities, building on the per-entity provisions AITS already produces today.
Deeper Compliance Signals
Expanded reference guidance around the penalty framework and period-specific obligations, layered onto the deadline tracking that's live now.
FAQ
UAE Corporate Tax: Common Questions
What is the UAE Corporate Tax rate?
9% on taxable income above AED 375,000; 0% up to AED 375,000. Crucially, the rate applies to taxable income — your accounting profit adjusted under the law — not to profit directly.1
How is Corporate Tax calculated from my accounts?
Start from accounting profit, apply the add-backs the law requires (fines and penalties non-deductible under Article 332, client entertainment 50% deductible under Article 323, and others) to get taxable income, then apply 9% above AED 375,000. You classify how each account is treated; AITS computes the provision from that. Standard accounts come pre-classified.
What is Small Business Relief?
Eligible UAE resident businesses with revenue at or below AED 3 million may be treated as having no taxable income for the period, subject to the FTA's conditions. It isn't automatic — you elect it on your CT return each period. AITS checks your revenue against the threshold and flags likely eligibility.4
When is my CT return due?
Nine months after the end of your tax period.5 AITS tracks that deadline per legal entity — alongside your registration status and CT TRN — and shows the days remaining so nothing slips.
Does AITS handle CT-exempt income?
Your accountant declares it — dividends, participation exemption — with a justification note, and AITS applies it. AITS never assumes income is exempt: everything is taxable unless explicitly declared, so it can't understate your tax by guessing.
Does AITS classify imported accounts automatically?
It recognises standard account names and classifies those; anything non-standard is flagged for a quick review. It never guesses on ambiguous accounts, so an import isn't "CT-ready" until the flagged accounts are set.
Does AITS file my Corporate Tax return?
No. AITS prepares everything up to filing — provision, deadline and registration tracking, and a complete return-ready schedule per entity. You enter the figures in the FTA's EmaraTax portal, which every registered entity uses to file directly.
Can it handle multiple companies?
Yes. Each legal entity gets its own separate, Corporate Tax Law-adjusted provision — not one combined figure across companies.
Do I need a separate tax product?
No. Corporate Tax is part of the AITS platform, running on the same accounts as your VAT and accounting — included under one flat fee.
Next Step
See Your Corporate Tax Provision, Calculated
Book a demo and we'll show you how AITS turns your accounts into a Corporate Tax provision adjusted under the UAE Corporate Tax Law — per entity, in English and Arabic.
References
References & Sources
UAE Corporate Tax is governed by Federal Decree-Law No. 47 of 2022 and its Ministerial Decisions. The specific provisions cited on this page:
- Corporate Tax rates — 0% on taxable income up to AED 375,000 and 9% above it. Article 3, Federal Decree-Law No. 47 of 2022. Federal Tax Authority: tax.gov.ae.
- Non-deductible expenditure — fines and penalties (other than compensation for damages or breach of contract) are non-deductible. Article 33, Federal Decree-Law No. 47 of 2022.
- Entertainment expenditure — client entertainment is 50% deductible. Article 32, Federal Decree-Law No. 47 of 2022.
- Small Business Relief — available to UAE resident businesses with revenue of AED 3 million or less in the current and all previous periods, elected each period on the Corporate Tax return, and available only for tax periods ending on or before 31 December 2026. Article 21, Federal Decree-Law No. 47 of 2022, and Ministerial Decision No. 73 of 2023. FTA: Small Business Relief.
- Filing deadline — the Corporate Tax return is due, and tax payable, within nine months of the end of the relevant tax period. Articles 48 and 53, Federal Decree-Law No. 47 of 2022.
This page is provided for general information and is not tax advice. Rates, thresholds, and conditions are summarised and simplified; eligibility and treatment depend on your specific circumstances. Always confirm with the Federal Tax Authority (tax.gov.ae) or a qualified UAE tax advisor. The provisions above were verified against the FTA and PwC Tax Summaries (taxsummaries.pwc.com/united-arab-emirates).