Tax Gap Analysis
A structured review of where you stand across VAT, corporate tax and excise tax. You get a list of gaps, the money at stake and a clear action plan to fix them before any regulatory review.
- VAT, CT and exciseCovers
- Written action planOutput
- 2 to 4 weeksTypical time
How it works in the UAE
Most businesses registered for VAT before corporate tax arrived, and many processes were never revisited. A tax gap analysis checks registrations, filings, records and policies against the rules that apply today, including the penalty changes that took effect on 14 April 2026.
It is the review we recommend before an investor due diligence, a bank facility, a group restructuring or simply before your first corporate tax return.
What the service includes
Registration check
Are all required registrations in place and current?
Filing review
Returns, disclosures and payments tested for accuracy and timing.
Record keeping review
Invoices, contracts and ledgers checked against FTA requirements.
Corporate tax readiness
Tax period, elections, exempt income and transfer pricing.
Excise and customs check
Where excise goods or imports are involved.
Action plan
Each gap ranked by risk with the fix and cost.
Who it is for
- Businesses preparing their first corporate tax return
- Companies seeking investment or bank finance
- Groups planning a restructuring
- Anyone unsure whether past filings are right
How we work with you
Scoping
We agree the taxes and periods in scope.
Review
We test records and filings.
Report
You receive findings with the tax at stake.
Fix
We help correct the highest risk items first.
Documents we usually need
- Trade licence and tax registration certificates
- VAT and corporate tax returns
- Financial statements and trial balances
- Key contracts
- FTA correspondence
We confirm the exact list after a short review, as requirements vary by authority and case.
Key corporate tax rules
| Rule | Detail |
|---|---|
| Rates | 0% on taxable income up to AED 375,000, 9% above. Qualifying Free Zone Persons: 0% on qualifying income, 9% on the rest. |
| Registration deadline | Companies incorporated on or after 1 March 2024 must register within 3 months of incorporation. |
| Return and payment | Within 9 months of the end of the tax period. |
| Small Business Relief | Revenue of AED 3,000,000 or less, for tax periods ending on or before 31 December 2029. |
| Audited accounts | Required where revenue exceeds AED 50 million, and for all Qualifying Free Zone Persons. |
| Large groups | Multinational groups with revenue of EUR 750 million or more are subject to a 15% domestic minimum top up tax from 2025. |
| Late registration | AED 10,000. Waived if the first return is filed within 7 months of the first tax period end. |
| Late filing | AED 500 a month for the first 12 months, then AED 1,000 a month. |
Sources: Federal Decree Law No. 47 of 2022; Cabinet Decision No. 116 of 2022; FTA Decision No. 3 of 2024; Ministerial Decisions No. 73 of 2023, No. 82 of 2023 and No. 131 of 2026; Cabinet Decision No. 75 of 2023. Checked November 2026. Rules change, so we confirm the position for your case.
Questions we hear often
How is this different from a VAT compliance audit?
A VAT compliance audit goes deep on VAT only. A tax gap analysis is broader, covering VAT, corporate tax and excise at a higher level, and is often the first step.
Will the FTA know you reviewed us?
No. The review is private. If we find errors, you decide how to correct them, usually through voluntary disclosure.
What do we get at the end?
A written report listing each gap, the tax and penalty exposure, and the steps to fix it.
How often should we do one?
Once a year is sensible, and before any major transaction.
Related services
Get a fixed quote for tax gap analysis
Tell us a little about your business. We will reply within one business day with what is needed, the timeline and a fixed fee.
- Straight answers from qualified accountants and tax agents
- Fixed fees agreed before we start
- Office in Al Fahidi, Dubai, and support across the UAE
An adviser will be in touch shortly. For anything urgent, message us on WhatsApp or call +971 56 505 9557.