Visit HMA Dubai
Meet our team for cross-border advisory, business setup, tax, accounting and audit at Park Lane Tower.
Office 504, Park Lane Tower
Al Amal Street, Business Bay, Dubai, UAE
Monday – Saturday
09:00 AM – 06:00 PM
Call office
(+971) 4 583 7001
HMA Service
FTA-registered tax agency support for UAE Corporate Tax registration, VAT filing, transfer pricing, Excise Tax and authority correspondence.
UAE Corporate Tax, VAT and Excise compliance handled with professional discipline.
Overview
UAE tax compliance now sits at the centre of responsible business operation. HMA is a Federal Tax Authority registered tax agency supporting Corporate Tax registration and return preparation, transfer pricing documentation, VAT registration and filings, Excise Tax compliance, tax residence certificates and FTA correspondence. The focus is accurate compliance, documented positions and practical tax coordination around the business structure and transactions.
Establishing a UAE operation? Tax obligations should be considered alongside the chosen structure, licence and operating model.
UAE Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% above that threshold, with a 15% Domestic Minimum Top-Up Tax for large multinationals (revenue EUR 750M+) effective January 2025. Free zone companies can still benefit from a 0% rate on qualifying income if they meet substance requirements. HMA helps you register, compute taxable income under the FTA rules, and file your annual return — including transfer pricing disclosures where applicable.
VAT registration is mandatory once your taxable supplies exceed AED 375,000 in any rolling 12-month period; voluntary registration is allowed above AED 187,500. Returns must be filed within 28 days of the tax period end, with VAT payment due simultaneously. Missed registrations attract an AED 10,000 late-registration penalty. HMA handles the full lifecycle — registration, invoicing setup, quarterly filing, input/output VAT reconciliation, and refund claims.
Excise Tax applies to tobacco (100%), energy drinks (100%), carbonated drinks (50%), sweetened beverages (50%), and electronic smoking devices (100%). Registered importers, producers and warehouse keepers must file Excise returns by the 15th of each month. HMA manages your Excise registration, designated zone applications, and monthly returns.
If the FTA issues a penalty or assessment, a reconsideration request may be available within the applicable deadline and evidence requirements. HMA prepares supporting analysis, documentation and authority correspondence where authorised.
A UAE Tax Residence Certificate, issued by the Ministry of Finance, lets you claim Double Taxation Avoidance Agreement (DTAA) benefits across the UAE's 137+ treaty partners. Corporations and individuals can apply. HMA handles the application, supporting documents, and follow-up until issuance.
Process
We review your entity structure, revenue, existing returns and documentation to identify exposure, missed deadlines and practical compliance priorities.
We register you with the FTA for Corporate Tax, VAT and Excise as applicable, and configure your invoicing and accounting for clean compliance.
We prepare filings, respond to FTA queries where authorised and advise on structural or transaction decisions before they create avoidable tax issues.
Frequently Asked
Most UAE businesses are required to register for Corporate Tax, with deadlines depending on licence, entity and authority rules. HMA reviews your position and confirms the relevant registration requirement and timing.
Mandatory registration kicks in once taxable supplies exceed AED 375,000 in the past 12 months or are expected to exceed it in the next 30 days. Voluntary registration is allowed above AED 187,500.
Not automatically. Qualifying Free Zone Persons enjoy a 0% rate on Qualifying Income only, provided they maintain adequate substance, don't elect to be taxed, and meet the de minimis rules. Most free zone companies still file a Corporate Tax return — even when their tax is zero.
FTA processing times depend on the completeness of the application, activity, supporting documents and authority queries. HMA prepares the submission and follows up through TRN issuance.
Yes. HMA is a registered FTA Tax Agency and can correspond with the FTA on authorised matters, including selected audits, queries and reconsideration requests within its professional scope.
Free Consultation
Share your activity, current structure and deadlines. HMA will help clarify the practical route, documents and compliance considerations.