Corporate Tax Dubai - Expert Tax Services in UAE
Looking for expert Corporate Tax services in Dubai, Abu Dhabi and across the UAE? The introduction of UAE Corporate Tax marks a significant evolution in the country’s economic policy, reflecting a broader shift from a resource-dependent, tax-free economy to a globally integrated, diversified, and sustainable fiscal system. While the move requires businesses to adapt, the UAE Corporate Tax framework is designed to be fair, simple, and pro-growth — with exemptions, reliefs, and incentives that preserve the UAE’s long-standing attractiveness as a business destination.
At RBS Auditors – your trusted tax consultants in Dubai, Abu Dhabi & across UAE – our team of experienced Chartered Accountants, FTA-licensed Tax Agents, and Corporate Tax specialists in UAE is dedicated to assisting businesses in effectively preparing for and implementing the UAE Corporate Tax (CT) regime.
RBS Tax Consultants LLC, our specialized tax advisory in Dubai and Abu Dhabi entity led by our Managing Director who is a licensed Tax Agent registered with the Federal Tax Authority (FTA), provides comprehensive corporate tax services in UAE, tax advisory in Dubai, tax consultants in Abu Dhabi, transfer pricing services, corporate tax compliance in UAE, and complete tax-related services across Dubai, Abu Dhabi, and the entire UAE. Our Tax Agent certification enables us to represent your business directly with the FTA for all corporate tax matters in UAE, ensuring seamless compliance and professional handling of all tax-related procedures.
RBS Tax Consultants LLC manages the entire spectrum of tax-related matters for your business in Dubai, Abu Dhabi and UAE including Corporate Tax Registration UAE, TRN applications, CT Return Filing in Dubai, Transfer Pricing documentation and benchmarking, Tax Advisory in Abu Dhabi and strategic planning, FTA Representation through licensed Tax Agent, Tax Audit Defense, and International Tax planning in UAE. As a licensed Tax Agent in UAE, we bring credibility, regulatory compliance, and direct FTA access to ensure your business receives expert tax management.
At RBS, our team of experienced Chartered Accountants in Dubai and Abu Dhabi and Tax professionals in UAE is dedicated to assisting businesses in effectively preparing for and implementing the Corporate Tax (CT) regime. We offer comprehensive tax assessment in UAE, tax advisory in Dubai and Abu Dhabi, and other tax-related services across the Emirates, structured as follows:
At RBS, our team of experienced Chartered Accountants and Tax professionals is dedicated to assisting businesses in effectively prepare for and implementing the Corporate Tax (CT) regime. We offer comprehensive tax assessment, advisory, and other tax-related services, structured as follows:.
Transfer Pricing Documentation UAE Dubai – Master File and Local File
Under Ministerial Decision No. 97 of 2023, certain UAE businesses in Dubai, Abu Dhabi and across the UAE must maintain a Master File and Local File where related‑party and connected‑person transactions exceed specified thresholds. These documents must be prepared contemporaneously and submitted to the FTA within 30 days of a request, making proactive documentation essential. RBS supports clients with:
Master File: Preparing a high‑level overview of the global group business, value chain, intangibles, financing and overall Transfer Pricing policies.
Local File: Preparing detailed entity‑level documentation for UAE entities, including transaction descriptions, financial data, FAR analysis and economic benchmarking.
Aligning intercompany agreements with Master File and Local File positions to ensure consistency between legal terms and actual conduct.
Periodic updates to documentation to reflect new transactions, restructurings and changes in the UAE business model.
Well‑structured Master File and Local File documentation provide a strong first line of defense during FTA reviews and audits across the Emirates.
Transfer Pricing Methods
RBS supports businesses in determining and applying the most appropriate transfer pricing methods in line with OECD guidelines and UAE Corporate Tax requirements. The five OECD-approved transfer pricing methods are:
Comparable Uncontrolled Price (CUP) Method: Compares the price charged in a controlled transaction with the price charged in a comparable uncontrolled transaction under similar circumstances.
Resale Price Method (RPM): Based on the price at which a product purchased from a related party is resold to an independent party, reduced by an appropriate gross margin.
Cost Plus Method (CPM): Adds an appropriate markup to the costs incurred by the supplier of goods or services in a controlled transaction.
Transactional Net Margin Method (TNMM): Examines the net profit margin relative to an appropriate base (e.g., costs, sales, assets) that a taxpayer realizes from a controlled transaction.
Transactional Profit Split Method (PSM): Divides the combined profits from controlled transactions between related parties based on their relative contributions to those profits.
Our team assists in selecting and applying the most suitable method based on the nature of the transaction, availability of data, and functional profile of the entities involved, ensuring full compliance with UAE Corporate Tax and OECD Transfer Pricing Guidelines across Dubai, Abu Dhabi and the entire UAE.
Managerial Remuneration and Connected Persons
Payments such as managerial remuneration, director fees, performance bonuses, and management charges to connected persons in Dubai, Abu Dhabi, and across the UAE must satisfy both Corporate Tax and Transfer Pricing requirements. To remain deductible under UAE Corporate Tax law, these payments must be commercially justified, properly documented, and aligned with arm’s length benchmarks.
RBS Tax Consultants assists clients in Dubai, Abu Dhabi, and across the UAE with:
• Benchmarking Executive Remuneration – Comparing key management and director compensation against market practice in the UAE, considering role, responsibility, complexity, and industry sector.
• Distinguishing Genuine Employment Remuneration – Identifying and separating legitimate employment-linked payments from disguised distributions, ensuring alignment with UAE Corporate Tax and Transfer Pricing rules.
• Structuring Intra-Group Service Fees – Documenting management and technical service fees with clear scopes, KPIs, time records, and evidence of benefit for tax compliance in UAE.
• Free Zone Income Assessment – Evaluating the interaction of connected-person remuneration with free zone qualifying income conditions and other UAE tax incentives.
This structured approach by our tax consultants in Dubai and Abu Dhabi significantly reduces the risk of disallowances and Transfer Pricing adjustments on managerial and connected-person payments across the Emirates.
Domestic Minimum Top-up Tax (DMTT)
UAE Domestic Minimum Top-up Tax (DMTT) – Expert Compliance Services in Dubai & Abu Dhabi
The United Arab Emirates has implemented the Domestic Minimum Top-up Tax (DMTT) effective for financial years starting on or after 1 January 2025, following Cabinet Decision No. 142 of 2024. This strategic implementation aligns the UAE with the OECD/G20 Pillar Two global minimum tax framework under the GloBE Model Rules. What is UAE DMTT? The UAE DMTT ensures that Multinational Enterprises (MNEs) operating in the UAE pay a minimum effective tax rate (ETR) of 15% on their UAE operations. If an MNE’s effective tax rate in the UAE falls below 15%, a top-up tax is imposed to bridge the gap, ensuring the UAE retains taxing rights rather than foreign jurisdictions. Who Must Comply with UAE DMTT?
The DMTT applies to:
• Multinational Enterprises (MNEs) with consolidated global revenues of EUR 750 million or more
• Groups meeting the revenue threshold in at least two of the four preceding financial years
• Constituent Entities that are members of MNE groups operating in the UAE
• Both UAE-headquartered and foreign-headquartered MNE groups with UAE operations
Key Exclusions:
• Purely domestic UAE businesses with no overseas operations
• Companies below the EUR 750 million revenue threshold
• UAE-headquartered groups with no operations outside the UAE
DMTT Calculation Methodology
The UAE DMTT calculation is based on:
• Jurisdictional approach – all in-scope UAE entities assessed collectively
• Financial accounting income with specific adjustments per GloBE Rules
• Adjusted Covered Taxes and Pillar Two Income or Loss calculations
• Substance-based income exclusions aligned with OECD Administrative Guidance
Latest Amendments and Compliance Requirements 2025-2026
The UAE Ministry of Finance has issued comprehensive DMTT legislation that includes:
• Detailed provisions for Top-up Tax calculations
• Scope and conditions for Covered Taxes
• Accounting standard requirements aligned with IFRS
• Administrative and compliance procedures
• Liability provisions for Constituent Entities and Joint Ventures
• Safe Harbour provisions per OECD guidance
How RBS Auditors Can Help with UAE DMTT Compliance
Our chartered accountants and tax consultants provide comprehensive DMTT services:
• DMTT applicability assessment and revenue threshold analysis
• Effective Tax Rate (ETR) calculations for UAE operations
• Top-up Tax computation and planning strategies
• GloBE Information Return (GIR) preparation and filing
• Transfer pricing impact analysis on DMTT exposure
• Free zone qualifying income assessment under DMTT
• Tax optimization strategies within Pillar Two framework
• Ongoing compliance support and FTA liaison
Contact RBS Auditors for DMTT Compliance
As a leading audit and tax consulting firm in Dubai and Abu Dhabi, RBS Auditors provides expert guidance on UAE DMTT implementation, ensuring your multinational enterprise remains compliant with Pillar Two requirements while optimizing your tax position within the legal framework.