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UAE Tax & Structures
Navigate UAE corporate tax, free-zone relief and compliant structuring for your business — advised by counsel.

The UAE's corporate tax regime rewards the right structure. Maalouf Law Firm advises on how corporate tax, free-zone relief and substance rules apply to your business, and structures your affairs to be both efficient and compliant.
What we cover
- Corporate tax thresholds and rates
- qualifying free-zone treatment
- substance requirements
- group and holding structures
- ongoing compliance.
How it works
- Review your activities and structure
- Map your UAE tax position
- Recommend a compliant, efficient structure
- Handle ongoing obligations
What we review
- The legal structure of the company and where it is formed
- The tax residence of each owner and director
- What the business does and where its customers and income are located
- Filing deadlines and information returns in each jurisdiction
- Any treaty position that may apply
Frequently asked questions
Do free-zone companies still pay tax?
Free zones can offer relief for qualifying activity, subject to conditions — we confirm your eligibility.
Are there substance requirements?
Yes for certain activities; we ensure you meet them.
Can you file for me every year?
Yes. Ongoing filings can be handled as a fixed annual compliance engagement, with a calendar so deadlines are never a surprise.
What if a filing was missed?
Tell us as early as possible. We review the position, explain the options and, where appropriate, help bring the entity back into good standing.
This page is general information, not legal advice, and no attorney–client relationship is formed by reading it. Program, tax and filing rules change; we confirm the specifics for your situation at consultation.
Ready to begin?
Book a complimentary consultation with a licensed attorney. We reply within 24 hours, in your language.