01
The year-end ledger is the starting point
Tax work begins from accounting records that are complete enough for the agreed financial period.
Corporate Tax
UAE Corporate Tax registration and return preparation
Build the computation from the ledger, document the treatment applied and prepare the agreed return work before submission.
- A reviewed Corporate Tax computation
- Assumptions and adjustments recorded for the engagement
- An FTA-ready return for the agreed submission process
app.pocketledger.ae/tax/corporate
Corporate Tax computation · FY 2025
Accounting income
512,480.00
Add · disallowable expenses
+31,150.00
Add · related-party adjustments
+7,100.00
Taxable income
550,730.00
Band split
First 375,000.00 @ 0%
0.00
Above threshold · 175,730.00 @ 9%
15,815.70
Corporate Tax payable
AED 15,815.70
Computed per CT period and persisted with the figures it was built from — recompute any time the ledger moves.
Accountant reviewed
Interface example · figures are illustrative
Human-reviewed accounting workUAE VAT and AED contextSource-linked, exportable records
What changes for the owner
Less chasing. More control over the close.
02
Assumptions stay attached to the computation
Entity context, adjustments, reliefs and elections considered within scope remain documented.
03
The return is prepared for an agreed process
Registration and submission responsibility are confirmed before the engagement reaches its deadline.
Written scope: The engagement confirms the entity and tax period covered, registration support, assumptions, elections or reliefs considered, and submission responsibility.
Double-entry accounting
Every supported transaction lands in a balanced ledger
The accounting record shows the debit, credit, UAE VAT treatment and source evidence before an entry becomes part of the books.
Entries must balance
Debits and credits are validated before posting, keeping control visible in the workflow rather than hidden in a spreadsheet.
VAT treatment stays explicit
The applicable UAE VAT treatment is recorded with the transaction and reviewed when the evidence or supply context is incomplete.
Review remains accountable
Draft and posted states make it clear which work is still being prepared and which entry has passed the accounting review.
app.pocketledger.ae/ledger
Journal entry · JE-2026-0518
Sales invoice — Gulf Horizon Consultancy FZ-LLC
Draft→Posted
| Account | Debit | Credit |
|---|---|---|
| 1200 · Accounts Receivable | 21,000.00 | — |
| 4000 · Sales Revenue | — | 20,000.00 |
| 2210 · Output VAT (5%) | — | 1,000.00 |
| Totals | 21,000.00 | 21,000.00 |
Balanced — ready to postPost to ledger
Debits must equal credits — unbalanced entries never reach the ledger.
Interface example · figures are illustrative
Management reporting
Month-end numbers come from the reconciled ledger
The P&L, balance sheet and cash position reflect the records processed for the period, with open items identified before the figures are shared.
Periods are clearly identified
Reports state the relevant month or financial period so owners know exactly which processed records the figures cover.
Movements can be explained
Questions about revenue, costs, cash or outstanding balances can be answered from the same underlying accounting record.
Exports remain available
Management reports and the supporting accounting records stay available for review, export and handover.
app.pocketledger.ae/reports/pnl
Profit & Loss
Al Noor Trading LLC · Q1 2026
Trial BalanceP&LBalance SheetCash FlowGLVAT
Revenue297,000.00
Cost of Sales(148,500.00)
Gross Profit148,500.00
Operating Expenses(51,115.00)
Net Profit97,385.00
Gross margin50.0%
Net margin32.8%
All six statements are generated from the same posted journals — figures agree by construction.
Interface example · figures are illustrative
UAE Corporate Tax
The computation keeps its assumptions and adjustments visible
The year-end books, applicable treatment and tax adjustments come together in a documented computation before return preparation is completed.
The ledger is the starting point
The computation begins with the year-end accounting records and identifies any bookkeeping work needed before tax treatment is applied.
Entity context is preserved
Mainland, free-zone, ownership and financial-year details stay visible when the applicable treatment is assessed.
Reliefs and elections are recorded
Any treatment, relief or election considered within scope is documented with the assumptions used for the engagement.
app.pocketledger.ae/tax/corporate
Corporate Tax computation · FY 2025
Accounting income
512,480.00
Add · disallowable expenses
+31,150.00
Add · related-party adjustments
+7,100.00
Taxable income
550,730.00
Band split
First 375,000.00 @ 0%
0.00
Above threshold · 175,730.00 @ 9%
15,815.70
Corporate Tax payable
AED 15,815.70
Computed per CT period and persisted with the figures it was built from — recompute any time the ledger moves.
Interface example · figures are illustrative
Record control
Every figure can be traced back and exported out
The ledger, source documents and review history remain connected so the Client's records are inspectable and portable.
Source links survive the close
Posted entries retain their connection to the receipt, invoice, statement or decision that supports them.
Changes remain reviewable
Material actions and status changes can be traced rather than overwritten without context.
The records remain the Client's
Accounting records and management reports remain available for export and an orderly handover.
app.pocketledger.ae/ledger/export
General Ledger
Al Noor Trading LLC · 01 Jan – 31 Mar 2026
1200 · Accounts Receivable1000 · Cash & Bank4000 · Sales Revenue
| Date | Ref | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Jan | — | Opening balance | — | — | 96,150.00 |
| 04 Jan | JE-0912 | INV-2038 · Gulf Star fit-out | 12,600.00 | — | 108,750.00 |
| 12 Jan | RC-0143 | Receipt — Marhaba Foods | — | 8,925.00 | 99,825.00 |
| 27 Jan | JE-0928 | INV-2041 · Dune Hospitality | 23,415.00 | — | 123,240.00 |
| 03 Feb | CN-0007 | Credit note — returned materials | — | 1,890.00 | 121,350.00 |
| 18 Feb | RC-0151 | Receipt — bank transfer | — | 15,750.00 | 105,600.00 |
| 09 Mar | JE-0954 | INV-2047 · Falcon FreightView journal → | 26,800.00 | — | 132,400.00 |
Ties to Trial Balance
AED 132,400.00
Interface example · figures are illustrative
Inside the recurring service
Everything included in the corporate tax workflow
Support Corporate Tax registration where included
Accounting work performed within the agreed scope.
Compute taxable income from the ledger and relevant adjustments
Accounting work performed within the agreed scope.
Prepare the return work and document the agreed submission process
Accounting work performed within the agreed scope.
A reviewed Corporate Tax computation
A deliverable or operating outcome from the processed records.
Assumptions and adjustments recorded for the engagement
A deliverable or operating outcome from the processed records.
An FTA-ready return for the agreed submission process
A deliverable or operating outcome from the processed records.
How the work moves
From year-end books to a documented computation
Each handoff has a visible input, accounting action and review state. The workflow does not hide open questions behind a finished-looking dashboard.
See the full operating model- 01
Confirm the entity and financial period
We identify the taxable person, year-end, registration state and relevant mainland or free-zone context.
- 02
Review the year-end accounting records
The ledger is checked for the bookkeeping, reconciliation and supporting records needed before computation.
- 03
Build the tax computation
Taxable income is prepared from the books with the relevant adjustments and treatment documented.
- 04
Review assumptions and open decisions
Reliefs, elections, free-zone treatment and unresolved evidence are addressed within the agreed scope.
- 05
Prepare the return and submission record
The FTA-ready return follows the responsibility and access process confirmed in the written engagement.
Operational proof
Trust the record, not an invented counter.
A human reviewer remains accountable
The engagement and workflow identify who reviews the accounting work and where the Client's responsibility begins.
Open items remain visible
Missing evidence, unresolved transactions and review decisions stay explicit instead of being hidden to complete a dashboard.
The record supports the answer
Reports, returns and explanations remain connected to the processed ledger and supporting source records.
For many taxable persons, 0% applies to taxable income up to AED 375,000 and 9% above it. Free-zone treatment, exemptions, elections and reliefs can change the result, so the applicable treatment and assumptions are confirmed within scope.
Written scope before work starts
Ready to discuss corporate tax?
The engagement confirms the entity and tax period covered, registration support, assumptions, elections or reliefs considered, and submission responsibility.
Monthly equivalent from AED 899 · billed quarterly
Owner guide · 6 min
UAE Corporate Tax rates: 0%, 9%, and what owners need to check
The 9% headline is only part of the calculation. Corporate Tax starts from accounting income, applies adjustments and reliefs, and may follow different rules for free zone or exempt persons.
More we handle