Corporate Tax Services in Ajman

Yes. Registration is mandatory for every taxable person regardless of revenue, profit, or activity level. A dormant company that has never traded still has to register with the Federal Tax Authority through EmaraTax and file an annual return. The tax will be nil; the obligation is not.

A fixed AED 10,000 administrative penalty applies for late registration, and late filing penalties then accrue monthly on top. Register and bring filings current immediately — exposure grows with time, not with disclosure. The FTA has previously operated waiver arrangements for certain late registrants who file within a shortened window, so the order in which you act can matter.

0% on taxable income up to AED 375,000 and 9% above that threshold. Corporate Tax is a federal regime, so rates are identical in Ajman, Dubai, Sharjah and the other Emirates. Businesses with revenue at or below AED 3 million may elect Small Business Relief and be treated as having no taxable income at all.

You must apply to deregister from Corporate Tax within the timeframe the FTA sets after the business ceases or is liquidated. Deregistration is only approved once all outstanding returns are filed and any tax and penalties are settled. Letting the trade licence simply expire does not close the tax registration, and obligations continue until deregistration is approved.

Yes. A registered taxable person files an annual return for each tax period until it is deregistered, including nil returns for periods with no activity. This is straightforward and inexpensive when done on time, which is why an annual dormant company package usually costs far less than a single late filing penalty.

Each juridical person is a separate taxable person with its own registration, computation, and return — Corporate Tax is federal, so location does not change that. Entities meeting the ownership and other conditions may be able to form a tax group and file a single return, but entities owned directly by an individual rather than through a holding company generally cannot group.

Usually not. The 0% rate requires Qualifying Free Zone Person status: adequate substance in the zone, income from a listed qualifying activity or Free Zone Person customers, transfer pricing compliance, audited financial statements, and non-qualifying revenue within the de minimis limit. Most Ajman free zone traders and consultancies fail one or more of those tests — and are usually better served by Small Business Relief in any case.

A resident business with revenue at or below AED 3 million in the relevant period and all previous periods may elect to be treated as having no taxable income. It is claimed by making the election in your return — it is not applied automatically. Under current rules it is available for tax periods ending on or before 31 December 2026. A Qualifying Free Zone Person cannot claim it.

Two worth knowing. Tax losses and disallowed net interest arising in a relief period cannot be carried forward to later periods, so a business making losses now but expecting profits later may prefer standard rates. And exceeding AED 3 million in any single period removes eligibility permanently, even if revenue falls back afterwards.

Start with registration, then reconstruct the records for the tax period from bank statements, invoices, purchase records, and any stock counts. For a small Ajman company this is usually a short piece of work. The longer it is left, the more periods have to be reconstructed and the more it costs.

Within nine months of the end of your tax period. A December year-end means filing and payment by 30 September of the following year. The deadline applies equally to dormant companies and to those claiming Small Business Relief.

Remuneration for services actually provided is deductible to the extent it reflects market value for those services. Amounts beyond that, or drawings recorded as salary without a contract or a genuine role, represent a distribution of profit and are not deductible. Keep an employment contract and payroll records.

Costs incurred wholly and exclusively for the business — licence fees, rent, purchases, staff, utilities, professional fees, and business travel. Personal and family costs are not deductible even when paid from the company account, and entertainment expenses are only partially deductible.

VAT is a separate regime with its own thresholds — mandatory registration above AED 375,000 of taxable supplies and voluntary registration above AED 187,500. Many small Ajman companies fall below both and need only Corporate Tax registration. Both regimes draw on the same accounting records where they apply.

If you trade through a company, the company is the taxable person and files its own return. A natural person holding a licence in their own name is within scope where turnover from business activities exceeds AED 1 million in a calendar year. Confirm how your licence is actually held, as it changes the analysis.

Accounting records, financial statements, invoices, contracts, bank statements, payroll records, and all documents supporting the return. Retention is for the statutory period prescribed by the FTA, generally seven years from the end of the relevant tax period, and records must remain retrievable.

Registration alone is a small fixed fee. A dormant company annual package is modest. A trading company with a year of bookkeeping to build costs more, and a multi-licence backlog more again. We scope it in the initial consultation and quote a fixed fee before starting, so you can weigh it against the penalty exposure.

Our nearest offices are in Sharjah, at Phase 1 Hamriyah Free Zone, and in Business Bay, Dubai. Ajman clients are served from both, and most of the work — registration, bookkeeping, filing, and deregistration — is handled remotely with documents exchanged digitally. In-person meetings can be arranged at either office or at your premises.

Book a free consultation or call +971 4557 0204. Send your trade licence numbers, financial year end, and whether each company trades. We will confirm registration status and deadlines for every licence, tell you which to file and which to close, and quote a fixed fee before any work begins.

KGRN provides registration including late registrations, dormant company compliance packages, bookkeeping and financial statements, relief route assessment, return filing, deregistration for licences you no longer need, backlog remediation, FTA representation, and ongoing advisory — delivered by chartered accountants and priced for a small business.