At Par · United Arab Emirates
Does your DMCC company still file Corporate Tax at 0%?
A DMCC free-zone company is still a UAE taxable person. At Par keeps your books closed, your qualifying-income split clean, and your returns ready — so 0% stays a claim you can defend.
An ACCA is accountable. The finance team you don't hire.
Yes. A DMCC company must register for Corporate Tax and file every tax period, even at 0%. The 0% applies only to Qualifying Income and only while you meet every Qualifying Free Zone Person condition — including audited financial statements. At Par keeps the books and the split clean and prepares the return; you file.
What this means for your books.
Free-zone does not mean tax-free
0% Corporate Tax is conditional, not automatic. A DMCC company pays 0% only on Qualifying Income, and only while it meets every Qualifying Free Zone Person condition. Fail any one, and it is taxed under the ordinary regime — 0% up to AED 375,000 and 9% above.
DMCC is a Dubai government free zone for trade, commodities and enterprise, home to more than 26,000 member companies from over 180 countries (DMCC's own figure). That status does not change one thing: your company is a UAE taxable person, and the 0% is claimed on your Corporate Tax return, never granted by not filing. Qualifying and excluded activities are set by Ministerial Decision No. 229 of 2025.
Federal Decree-Law No. 47 of 2022, Art. 3; Ministerial Decision No. 229 of 2025.
The de-minimis line you can't cross
To keep the 0% rate, your non-qualifying revenue must stay under the lower of AED 5,000,000 or 5% of total revenue. Whichever is smaller is your limit.
Cross that line, or fail any single QFZP condition, and your company loses Qualifying Free Zone Person status from the start of that tax period and the next four — five tax periods in total, all taxed at 9%. Watching the split all year is the difference between a 0% you can defend and a costly surprise.
Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 100 of 2023.
Audited financial statements are required
Every Qualifying Free Zone Person must prepare audited financial statements. That is your company's obligation, and your audited financial statements are signed by your auditor.
At Par keeps your records reconciled, complete and audit-ready, so your auditor's work is faster and your audit risk is lower. At Par does not provide audit or assurance services and does not perform the audit — a qualified accountant (ACCA) is accountable for the books we keep and the returns we prepare.
Ministerial Decision No. 84 of 2025 (audited financial statements).
VAT and the monthly close still apply
VAT does not pause for free-zone companies. The standard rate is 5%, and registration is required once taxable supplies pass AED 375,000 (voluntary from AED 187,500).
Each month, At Par reconciles your accounts, closes the books, keeps the qualifying versus non-qualifying income split clean and monitored against the de-minimis line, and prepares your VAT and Corporate Tax returns. You or your tax agent file on EmaraTax. At Par prepares; you authorize and file, and it never moves your money.
UAE Federal Tax Authority.
One document in. Recorded, with its evidence.
Read, checked twice, recorded.
It balances · evidence attached · append-only. At Par records it — you still authorize the payment.
At Par prepares. Two checks agree. You authorize.
Two checks must agree before anything is recorded. Evidence on every figure. Append-only records. A qualified accountant (ACCA) is accountable. You authorize everything that moves money — At Par never moves it. At Par prepares your filings; you or your authorised tax agent submit them through the official channel.
Priced against the hire, not the software.
A qualified accountant in Dubai typically costs AED 10,000–20,000 a month. At Par is a fraction of that — the accountant and the accounting system in one, an ACCA accountable.
Flat monthly, sized to your volume. Start with a 30-day paid pilot; no lock-in.
- Bookkeeping and monthly close
- VAT reconciled and returns prepared
- An ACCA accountable — you authorize and file
- Everything in Books
- Corporate tax return prepared
- Monthly management reports
- Priority answers to your finance questions
- Everything in Books + Tax
- Multiple entities or group
- CFO-level reporting and advisory
Every plan starts with a 30-day paid pilot · billed monthly, no lock-in · an ACCA accountable · you authorize everything that moves money. Exact scope sized on your call.
The work, service by service.
Full-service accounting · Bookkeeping review & month-end close · Catch-up & cleanup · QuickBooks review · Xero review · Payroll · CFO & management reporting
Asked by UAE businesses.
Do you audit our accounts? +
No. At Par does not provide audit or assurance services. We keep your books reconciled and your records audit-ready, and we prepare your returns. Your audited financial statements are signed by your own auditor. A qualified accountant (ACCA) is accountable for our work.
Do you file our returns and move our money? +
No. At Par prepares your Corporate Tax and VAT returns; you or your tax agent file them on EmaraTax. At Par never moves your money — you authorize and pay, and we record settlement from your evidence.
What does it cost? +
Books from AED 1,900 a month. Books plus tax from AED 3,900 a month. Larger companies are priced against the cost of the hire you would otherwise make. Every engagement starts with a 30-day paid pilot.
Can a DMCC company skip its Corporate Tax return if it pays 0%? +
No. A DMCC company is a UAE taxable person. It must register on EmaraTax and file a return every tax period, even at 0%. The 0% is claimed on the return, not granted by staying silent. Late registration or filing carries FTA penalties.
Get your UAE books to par. Start this month.
Sized to your volume, priced against the hire, not the software. A 30-day paid pilot, full service, your weekly brief from week one.
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Reviewed by an ACCA on the At Par team · Last updated 26 July 2026 · figures cited from the UAE Federal Tax Authority (FTA) — verify current dates before filing. See our UAE overview.