UAE Corporate Tax Group Eligibility Checker

What this checker does

Under Article 40 of the Corporate Tax Law, a UAE-resident parent company and one or more UAE-resident subsidiaries can apply to the Federal Tax Authority to be treated as a single Taxable Person — filing one Corporate Tax return and allowing losses to offset across the group. To qualify, the parent must hold at least 95% of the share capital, voting rights and profit entitlement in each subsidiary (directly or indirectly), every member must be UAE tax resident, all members must share the same financial year end and accounting standards, and no member can be a Qualifying Free Zone Person that hasn't elected into the standard 9% regime, or an Exempt Person. This tool checks your group against these conditions.

Disclaimer

This calculator provides an indicative result for guidance purposes only and is not a confirmed or legally binding determination. It does not review the specific mechanics of indirect ownership chains, or other Tax Group provisions such as how losses are allocated on exit. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the result produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any group structuring decisions.

Answer the following

Does the parent hold at least 95% of the share capital, voting rights AND profit entitlement in each subsidiary?

Are the parent and every subsidiary UAE tax residents?

Do all members share the same financial year end?

Do all members use the same accounting standards?

Is any member a Qualifying Free Zone Person that has NOT elected into the standard 9% regime?

Is any member an Exempt Person (e.g. a government entity or qualifying public benefit entity)?

Your Tax Group Eligibility

Answer all the questions to check your Tax Group eligibility.

Last Updated: 14 August 2026