Does HIBR check if I qualify for Small Business Relief?

Yes. Small Business Relief under Ministerial Decision 73/2023 elects 0% Corporate Tax if revenue is at or below AED 3,000,000 in the current and all preceding tax periods (subject to election rules through 31 December 2026). HIBR tracks your rolling revenue against the threshold and flags eligibility at the start of every period.

Can HIBR separate Qualifying Free Zone Person (QFZP) income from taxable income?

Yes. HIBR tags every transaction with a free-zone classification — qualifying income, non-qualifying income, or excluded — under Cabinet Decision 100/2023 and Ministerial Decision 265/2023. The CT computation applies 0% to qualifying income and 9% to non-qualifying income above the de minimis threshold.

Does HIBR file my CT return to the FTA for me?

HIBR auto-prepares the full CT return — taxable income, adjustments, exempt income, deductions, transitional rules, tax liability — so it arrives filing-ready. You review it and submit it on the FTA EmaraTax portal with a one-click, box-for-box export, so there is no re-keying. HIBR does not yet submit on your behalf; direct EmaraTax API submission is on the roadmap, pending FTA accreditation.

Corporate Tax — HIBR ERP | SBR, QFZP, CT Return Auto-Prep

UAE Corporate Tax is the most misunderstood compliance event for SMBs in the country. Federal Decree-Law 47/2022 introduced a 9% headline rate on taxable income above 375,000, but the same law also created two of the most generous reliefs in the GCC: Small Business Relief (Ministerial Decision 73/2023) — 0% tax if your revenue is at or below 3M — and the Qualifying Free Zone Person regime (Cabinet Decision 100/2023) — 0% on qualifying income inside designated free zones. Getting either right requires the ledger to be classified correctly at the transaction level all year, not bolted on by a tax consultant in the final month. HIBR ERP's Corporate Tax engine is built so the classification happens at posting time — every invoice, every expense, every transfer is tagged with the right CT category — and the return is then assembled from that classified ledger in minutes.

How it works

Small Business Relief eligibility tracking. HIBR keeps a running revenue total against the 3,000,000 threshold for SBR under Ministerial Decision 73/2023. If you're eligible, HIBR flags it at period start and the CT computation defaults to 0% (with the election captured for the FTA). If you cross the threshold mid-period, the system warns you immediately and recalculates the path forward.
Free-zone QFZP classification. Every transaction is tagged with one of three free-zone categories — qualifying income, non-qualifying income, or excluded — under Cabinet Decision 100/2023 and Ministerial Decision 265/2023. Qualifying activities (manufacturing, processing, distribution to other free-zone persons, holding shares, etc.) attract 0%; non-qualifying activities and excluded income attract 9%.
Allowable-expense classifier. Every expense is tagged on posting as allowable, partially allowable (e.g., the 50% entertainment cap under Article 32), or disallowable (e.g., fines, penalties, donations to non-qualifying entities). The CT computation reads from these tags — no manual reclassification at year-end.
De minimis threshold monitoring. For QFZP-classified entities, HIBR tracks non-qualifying revenue against the de minimis threshold (5% of total revenue or 5,000,000 under Cabinet Decision 100/2023). If you breach, you lose QFZP for the period and the engine warns you in real time.
Transitional rules and adjustments. Opening balance sheet rules for first-time CT compliance, asset-by-asset depreciation alignment with CT rules, and the unrealised-gains/losses adjustments are handled automatically.
CT return auto-preparation, filing-ready. Every line of the CT return is generated from the classified ledger with full drill-down to source transactions. Review and approve, and a one-click export drops it into the FTA EmaraTax portal box-for-box for you to submit — no re-keying. (Direct API submission to EmaraTax is on the roadmap, pending FTA accreditation.)

UAE compliance details

The Corporate Tax engine is built around the new federal regime introduced in 2023:

Federal Decree-Law 47/2022 on the Taxation of Corporations and Businesses — establishes the headline 9% rate above 375,000, the scope of taxable persons, exempt persons, exempt income, deductions, and group reliefs. HIBR's engine is a structural map of this Decree-Law.
Ministerial Decision 73/2023 on Small Business Relief — sets the 3M revenue threshold and the election rules. HIBR tracks the rolling revenue and surfaces eligibility automatically.
Cabinet Decision 100/2023 on Qualifying Income — defines QFZP qualifying activities and the de minimis threshold. HIBR's transaction tagging schema follows this Decision exactly.
Ministerial Decision 265/2023 on Qualifying Activities — the operational list of activities that qualify for 0%. HIBR's QFZP classifier picks from this list at item-master level.
Ministerial Decision 134/2023 on General Rules for the Determination of Taxable Income — defines accounting-to-CT adjustments. HIBR's adjustment engine implements each rule.
FTA Corporate Tax Guides (frequent updates, including the Free Zone Persons Guide and the Tax Returns Guide) — HIBR's rules are refreshed whenever a new guide is issued; users see version-tagged interpretations.

Tier availability

The Corporate Tax engine — SBR tracking, QFZP classification, allowable-expense classifier, CT return auto-preparation, and filing-ready EmaraTax export — is included on every tier. Lite is sufficient for SBR-eligible businesses (the typical 199/month customer is well under the 3M threshold). Pro (499/month) adds free-zone + mainland dual-tracking for mixed operations. Enterprise (14,990/year) adds multi-entity consolidation, transfer pricing documentation, and the Audit Pack Generator.

Use case

JAFZA-licensed manufacturing SMB, 6.8M revenue, mixed qualifying and non-qualifying sales. 88% of revenue comes from sales to other JAFZA-licensed customers (qualifying income under Cabinet Decision 100/2023); 12% from mainland UAE sales (non-qualifying). Before HIBR, their tax consultant spent two weeks at year-end classifying every invoice manually. With HIBR Pro, every invoice is tagged on issue — the mainland customer flag drives the classification automatically. CT return is now generated in 12 minutes, the QFZP de minimis monitor confirms 12% is comfortably under the threshold, and the auditor signs off in one session instead of three.

Tier mapping. SBR-eligible (≤3M) businesses can run on Lite. Free-zone or mixed operators need Pro. Multi-entity groups belong on Enterprise. See full pricing.

Frequently asked questions

When is my first Corporate Tax return due?

CT applies to financial years starting on or after 1 June 2023. The return is due within 9 months of the end of the relevant tax period. HIBR's deadline tracker alerts you at 90, 60, and 30 days before due date and prevents period close until the return is filed.

What if I'm a sole proprietor running a UAE business under my personal trade licence?

Natural persons conducting business in the UAE with annual turnover exceeding 1 million fall in scope per Cabinet Decision 49/2023. HIBR handles natural-person CT registration, classification, and return preparation the same way as juridical persons.

Can HIBR handle transfer pricing documentation for related-party transactions?

Yes on Enterprise. HIBR's transfer pricing module tracks intercompany transactions, applies arm's-length pricing methods (CUP, RPM, TNMM), and generates Local File and Master File documentation aligned to OECD guidelines, as required under Articles 34-36 of Federal Decree-Law 47/2022.

UAE Corporate Tax, classified at posting time

Small Business Relief tracking, QFZP qualifying-income separation, allowable-expense classifier, CT return auto-prepared and filing-ready. Beta launches October 2026.

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