Tax · Corporate & Cross-Border

Tax counsel in the UAE

The UAE is still one of the world's best tax environments — but since Corporate Tax arrived, the outcomes are earned, not automatic. The 0% free-zone rate has conditions. Transfer pricing has documentation. Large groups meet the 15% global minimum. And for arriving individuals, the home-country tax net doesn't switch itself off. Neo Legal structures all of it, partner-led.

Speak to our tax team → Run the Corporate Tax calculator
9% · 0% · 15%
Every rate, structured properly
QFZP
Free-zone positions designed & defended
AU · UK · CN
Home-country exit planning coordinated
Est. 1891
The UAE practice of Cornwalls

What a UAE tax lawyer does for you

Who we act for

Free-zone and mainland businesses getting Corporate Tax right; multinational and family groups managing QFZP and Pillar Two together; funds, holdcos and family offices structuring investment income; and relocating founders, executives and HNW families — including Chinese-speaking clients through our China Desk and Australians through our Australian desk.

Why Neo Legal for tax

Tax here is legal architecture, not just filing — and it crosses borders the moment you or your shareholders do. Our tax and wealth practice works as one team with corporate, family-office and regulatory, and through Cornwalls (established 1891) we coordinate the Australian and international side in-house. Partner-led, fixed-fee where possible.

UAE tax — frequently asked questions

Is the UAE really tax-free?
For individuals, largely yes: no personal income tax on salaries, no tax on personal investment income or capital gains, and no inheritance tax. For businesses, the UAE now has a 9% Corporate Tax on taxable income above AED 375,000 — with a 0% rate preserved for Qualifying Free Zone Persons on qualifying income, and a 15% minimum for very large multinational groups. The picture is excellent but no longer automatic: the outcomes are earned through structure and compliance.
When does the 9% UAE Corporate Tax apply?
The 9% rate applies to taxable income above AED 375,000 for financial years starting on or after 1 June 2023. It reaches UAE companies, foreign companies managed and controlled from the UAE, and natural persons whose UAE business turnover exceeds AED 1 million a year. Employment income, personal investments and personal real estate stay outside the regime. Registration and filing obligations apply even where the rate payable is 0%. See what is UAE Corporate Tax.
How does the 0% free-zone rate actually work?
A free-zone company that meets the Qualifying Free Zone Person conditions pays 0% on its qualifying income — broadly, income from other free-zone persons and from qualifying activities such as holding shares, fund and wealth management, group financing, logistics and manufacturing. The conditions include adequate substance, audited accounts, transfer-pricing compliance and the de-minimis limit. Breach any condition and the benefit is lost for five tax periods — QFZP positions should be designed, not assumed.
Do I need transfer pricing documentation in the UAE?
If you transact with related parties or connected persons, yes — UAE Corporate Tax imposes arm's-length requirements and, above thresholds, formal documentation (disclosure forms, master file and local file). QFZPs must comply regardless of size as a condition of the 0% rate. Intra-group services, financing and IP arrangements are the usual pressure points; documenting them properly is far cheaper than defending them later.
How do I become a UAE tax resident and get a TRC?
Individuals qualify with 183 days of presence in a 12-month period, or 90 days plus a permanent home, employment or business in the UAE for residents and GCC nationals. The Tax Residency Certificate from the FTA is the official evidence for treaty claims. Equally important is the home-country side: your previous residence must actually cease — a planning exercise of its own.
Does the 15% global minimum tax affect my UAE company?
Only if you are part of a multinational group with consolidated revenue of EUR 750 million or more. The UAE's domestic minimum top-up tax applies at 15% to in-scope groups from 2025, clawing back the 0% QFZP benefit for those groups. Everyone below the threshold keeps the normal regime — check with the Pillar Two scope checker.
Related reading
What is UAE Corporate Tax?
The regime in one page — rates, scope, filing.
Free Zone vs Mainland
The decision that shapes your tax position.
Family Office Tax
0% QFZP income and the Pillar Two trap.
Corporate Tax Calculator
Estimate your liability in two minutes.

Get the tax position designed, not assumed.

Tell us the structure and where the owners live. We will map Corporate Tax, QFZP, transfer pricing and the cross-border side — before the FTA asks.

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