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A corporate tax consultant advises a company on how the UAE corporate tax law applies to its facts, and often helps with registration, the return and reviews. They are not the FTA and they do not set the rules. Your company stays responsible for what it files. The law is Federal Decree-Law No. 47, and the Federal Tax Authority (FTA) administers it. Source: Federal Tax Authority, Corporate Tax overview, checked .
What is the difference between a tax consultant, an accountant and a tax agent?
These roles overlap, and firms sell them in different bundles.
| Role | Usual work |
|---|---|
| Accountant or bookkeeper | Records transactions, reconciles banks, prepares financial statements |
| Corporate tax consultant | Applies the tax law to your facts, advises on reliefs and structure, reviews the return |
| Registered tax agent | A status set by the FTA. Check the FTA site for who is registered and what the status allows |
We do not list what a tax agent may do, because that comes from FTA rules we have not covered here. Check the current rule on the FTA site. If you need that status, ask the firm for proof of it.
When do I need a corporate tax consultant?
You can often handle a simple company yourself. A consultant adds value when:
- You hold a free zone licence and need to know if you can be a Qualifying Free Zone Person. See qualifying free zone person.
- You are deciding about small business relief.
- You have deals with related parties or connected persons. These must follow the arm's length principle. See transfer pricing.
- You are a group considering a tax group, which needs 95% ownership.
- You missed registration and want to use the late penalty waiver.
- You received an FTA request and need to reply in time. Records requests have short windows, for example 30 days for transfer pricing documents.
Source: Federal Tax Authority, Corporate Tax law and guides, checked .
What the work covers
A scope should say which of these you are buying:
- Registration on EmaraTax, see corporate tax registration.
- A tax position review: which rate, which relief, which elections.
- Preparing or reviewing the return, see corporate tax return filing.
- Support when the FTA asks questions.
- Ongoing advice during the year.
What should I ask a tax consultant before I hire?
- Who will work on my file, and what are their qualifications?
- Is the work fixed fee or hourly, and what is excluded?
- Will you prepare the return or only review mine?
- Who holds the EmaraTax login, and who submits?
- Do you work with my accountant or replace them?
- What do you need from me, and by when?
- What happens if the FTA raises a query after filing?
Get the answers in writing. We do not publish a market price for this service, because we have no verified published fee data for it.
Signs a scope is too vague
Be careful if the quote says only "corporate tax services". That could mean a form submission or a full tax review. Ask for the deliverables as a list: the registration confirmation, a written tax position note, a draft return for your review, and the working papers behind it. Ask how many review rounds are included and what the firm charges if the FTA asks questions after filing.
Also ask how the firm handles your records. A consultant needs the trial balance, the licence documents, contracts with related parties and last year's statements. Agree a date by which you send them, because delays on your side are the most common reason a return slips.
Choosing
Compare two or three firms on scope, not only fee. If you also need books, a firm that does accounting services may suit you better than a stand-alone adviser. Use the form on this page to ask firms for quotes.
