UAE corporate income tax is no longer a rumour. A Corporate Lawyer in Dubai now treats CIT registration, grouping, and free-zone qualifying-income tests as ordinary closing conditions on M&A and as standing compliance for groups that already operate here.
The headline rate is 9% on taxable income above AED 375,000, with 0% below that threshold under Small Business Relief where the entity qualifies. Free-zone persons may still see 0% on qualifying income if they meet the conditions. Multinationals in the OECD Pillar Two population may face a 15% top-up. Shaun Gregory Morgan’s role is not to replace a tax accountant; it is to make sure the legal structure, licences, and contracts match the tax position the group is claiming.
Where legal work sits
Transfer-pricing documentation, related-party agreements, and substance (people, premises, decision-making) are legal documents as much as tax files. A mismatch between the SPA, the intercompany services agreement, and the CIT return is how assessments start.
Free zones are not a slogan
Qualifying income is defined. Excluded activities, inadequate substance, and transactions with mainland related parties can pull income back into the 9% net. A Corporate Lawyer in Dubai should read the free-zone licence and the group’s mainland contracts together before anyone files.
For structuring or a transaction that turns on CIT treatment, contact Franklin Morgan Law at Emirates Towers.
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