Unify Your Group Entities. Simplify Your Tax. Optimize Your Outcome.
Under the UAE Corporate Tax Law, two or more juridical persons (companies) can form a
tax group and be treated as a single taxable entity—provided they meet certain conditions
set by the Federal Tax Authority (FTA).
This allows the parent company and its subsidiaries to:
• File one consolidated Corporate Tax Return
• Offset profits and losses between group members
• Reduce administrative complexity
• Optimize the group’s overall tax liability
• In essence, forming a tax group helps companies streamline compliance while
unlocking tax planning benefits.
Eligibility to Form a Tax Group
To qualify for tax group registration under the UAE CT regime:
• All entities must be UAE-resident juridical persons
• The parent company must hold at least:
• 95% ownership,
• 95% voting rights, and
• 95% entitlement to profits and net assets in each subsidiary
• All companies must have the same financial year and use the same accounting
standards
• None of the members can be:
• An exempt person
• A qualifying free zone person
• A non-resident entity
GPA helps you assess these conditions and determine if forming a tax group is right for your
business.
GPA’s Corporate Tax Group Services
At GPA, we don’t just file group returns—we provide end-to-end advisory, setup, and
compliance support tailored to your business structure.
Our Process
Feasibility & Structuring Assessment
FTA Application & Group Formation
Post-Formation Support
Annual Group Tax Return Filing
Benefits of Forming a Tax Group
Profit & Loss Offsetting
No Tax on Intra-Group Transactions
Required Documents
• Trade licenses of all group entities
• MOA/AOA of each company
• Proof of ownership and voting rights
• Emirates ID & passport of authorized signatory
• Confirmation of financial year and accounting method alignment
• Emara Tax access credentials for all members
Why Choose GPA for Corporate Tax Group Services?
- Deep understanding of FTA regulations and group eligibility rules
- Cross-industry experience in structuring holding companies and subsidiaries
- Hands-on support with applications, compliance, and documentation
- Transparent timelines, dedicated advisors, and personalized tax planning
- Advisory on whether forming a group is beneficial or not, based on your specific
business dynamics
Contact GPA today to find out if group taxation can reduce your company’s compliance burden and
tax liability.