grotax_compute_ct

Estimate UAE Corporate Tax using the Grovisor computation (rows A–K): AED 375,000 0% band then 9%, 50% entertainment add-back, interest cap (higher of AED 12m or 30% of adjusted EBITDA), 75% loss relief, Small Business Relief, simplified QFZP and WHT/FTC credits. Only accountingProfit is required; pass revenue to test SBR. Returns a markdown table plus structured rows. Indicative, not tax advice.

Parameters22

accountingProfit	number	required	Net profit (or loss, negative) per the financial statements, AED
revenue	number	optional	Revenue for the tax period, AED (drives Small Business Relief and audit checks)
periodEnd	string	optional	Tax period end date, YYYY-MM-DD (default 2025-12-31)
lossesBF	number	optional	Tax losses brought forward, AED
entertainment	number	optional	Total client entertainment expense, AED (50% is added back)
fines	number	optional	Fines and penalties (non-compensatory), AED
donations	number	optional	Donations to non-qualifying bodies, AED
exemptIncomeExpenses	number	optional	Expenses relating to exempt income, AED
connectedExcess	number	optional	Payments to connected persons above market value, AED
otherAddBacks	number	optional	Other non-deductible expenses, AED
exemptDividends	number	optional	Exempt dividends from UAE/free zone companies, AED
participationIncome	number	optional	Participation exemption income, AED
otherDeductions	number	optional	Other allowable deductions, AED
netInterest	number	optional	Net interest expense, AED
ebitda	number	optional	Adjusted (tax) EBITDA, AED — used for the 30% interest cap
wht	number	optional	Withholding tax credit, AED
ftc	number	optional	Foreign tax credit, AED
sbrElect	boolean	optional	Elect Small Business Relief if eligible
revenueExceededBefore	boolean	optional	Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)
qfzp	boolean	optional	Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)
qualifyingIncome	number	optional	QFZP qualifying income taxed at 0%, AED
mne	boolean	optional	Member of a multinational group (blocks SBR)

Raw schema

{
  "type": "object",
  "properties": {
    "accountingProfit": {
      "type": "number",
      "description": "Net profit (or loss, negative) per the financial statements, AED"
    },
    "revenue": {
      "description": "Revenue for the tax period, AED (drives Small Business Relief and audit checks)",
      "type": "number"
    },
    "periodEnd": {
      "description": "Tax period end date, YYYY-MM-DD (default 2025-12-31)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "lossesBF": {
      "description": "Tax losses brought forward, AED",
      "type": "number"
    },
    "entertainment": {
      "description": "Total client entertainment expense, AED (50% is added back)",
      "type": "number"
    },
    "fines": {
      "description": "Fines and penalties (non-compensatory), AED",
      "type": "number"
    },
    "donations": {
      "description": "Donations to non-qualifying bodies, AED",
      "type": "number"
    },
    "exemptIncomeExpenses": {
      "description": "Expenses relating to exempt income, AED",
      "type": "number"
    },
    "connectedExcess": {
      "description": "Payments to connected persons above market value, AED",
      "type": "number"
    },
    "otherAddBacks": {
      "description": "Other non-deductible expenses, AED",
      "type": "number"
    },
    "exemptDividends": {
      "description": "Exempt dividends from UAE/free zone companies, AED",
      "type": "number"
    },
    "participationIncome": {
      "description": "Participation exemption income, AED",
      "type": "number"
    },
    "otherDeductions": {
      "description": "Other allowable deductions, AED",
      "type": "number"
    },
    "netInterest": {
      "description": "Net interest expense, AED",
      "type": "number"
    },
    "ebitda": {
      "description": "Adjusted (tax) EBITDA, AED — used for the 30% interest cap",
      "type": "number"
    },
    "wht": {
      "description": "Withholding tax credit, AED",
      "type": "number"
    },
    "ftc": {
      "description": "Foreign tax credit, AED",
      "type": "number"
    },
    "sbrElect": {
      "description": "Elect Small Business Relief if eligible",
      "type": "boolean"
    },
    "revenueExceededBefore": {
      "description": "Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)",
      "type": "boolean"
    },
    "qfzp": {
      "description": "Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)",
      "type": "boolean"
    },
    "qualifyingIncome": {
      "description": "QFZP qualifying income taxed at 0%, AED",
      "type": "number"
    },
    "mne": {
      "description": "Member of a multinational group (blocks SBR)",
      "type": "boolean"
    }
  },
  "required": [
    "accountingProfit"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

grotax_health_check

Run the Grovisor CT reviewer red-flag checklist (SBR, free zone/QFZP, TP disclosure and Local/Master File, connected-person pay, related-party loans, entertainment, fines, interest cap, loss continuity, audit threshold, exempt income). Pass the answers you know; call grotax_list_health_questions first for the keys and allowed values. Returns findings ranked High → Low.

Parameters1

answers

object

required

Answers keyed by question id: revenueBand, sbrElected, freeZone, qualifyingAnalysis, auditedFS, mneGroup, rptLarge, cpPayments, tpDisclosure, ownerPayBenchmarked, rpLoansNoInterest, entertainment, entertainmentSplit, fines, netInterest, taxLosses, ownershipChanged, dividends

Raw schema

{
  "type": "object",
  "properties": {
    "answers": {
      "type": "object",
      "properties": {
        "revenueBand": {
          "description": "What was your annual revenue?",
          "type": "string",
          "enum": [
            "lt3m",
            "3to50m",
            "50to200m",
            "gt200m"
          ]
        },
        "sbrElected": {
          "description": "Have you elected Small Business Relief in your CT return?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "unsure"
          ]
        },
        "freeZone": {
          "description": "Is the company registered in a UAE free zone?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "qualifyingAnalysis": {
          "description": "Have you analysed which income is \"qualifying income\" for the 0% free zone rate?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "unsure"
          ]
        },
        "auditedFS": {
          "description": "Are your financial statements audited?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "mneGroup": {
          "description": "Is the company part of a multinational group?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "rptLarge": {
          "description": "Do transactions with related companies exceed AED 40m in total?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "none"
          ]
        },
        "cpPayments": {
          "description": "Do you pay owners, directors or their relatives (salary, fees, rent) more than AED 500,000 a year?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "tpDisclosure": {
          "description": "Have you prepared the Transfer Pricing Disclosure Form?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "unsure"
          ]
        },
        "ownerPayBenchmarked": {
          "description": "Have payments to owners and directors been checked against market rates?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "rpLoansNoInterest": {
          "description": "Are there loans to or from related parties or owners without interest?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "entertainment": {
          "description": "Do you have client entertainment expenses?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "entertainmentSplit": {
          "description": "Are they adjusted at exactly 50% in your tax computation?",
          "type": "string",
          "enum": [
            "yes",
            "no",
            "unsure"
          ]
        },
        "fines": {
          "description": "Did you pay any government fines or penalties?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "netInterest": {
          "description": "Is your net interest expense above AED 12m?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "taxLosses": {
          "description": "Do you have tax losses to carry forward?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "ownershipChanged": {
          "description": "Has ownership changed by more than 50% since the losses arose?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        },
        "dividends": {
          "description": "Do you receive dividends or gains from shareholdings?",
          "type": "string",
          "enum": [
            "yes",
            "no"
          ]
        }
      },
      "description": "Answers keyed by question id: revenueBand, sbrElected, freeZone, qualifyingAnalysis, auditedFS, mneGroup, rptLarge, cpPayments, tpDisclosure, ownerPayBenchmarked, rpLoansNoInterest, entertainment, entertainmentSplit, fines, netInterest, taxLosses, ownershipChanged, dividends"
    }
  },
  "required": [
    "answers"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

grotax_list_health_questions

List the groTAX health-check questions with their answer keys and allowed values, including which questions only apply after others (dependsOn). Use before grotax_health_check.

Parameters

No parameters.

Raw schema

{
  "type": "object",
  "properties": {},
  "$schema": "http://json-schema.org/draft-07/schema#"
}

grotax_tp_thresholds

Check which UAE transfer pricing documents apply: TP Disclosure Form (related-party transactions > AED 40m with a category > AED 4m, or connected-person payments > AED 0.5m), Local File + Master File (revenue > AED 200m or MNE group).

Parameters5

revenue	number	optional	Standalone revenue, AED
relatedPartyTotal	number	optional	Aggregate related-party transactions in the period, AED
relatedPartyLargestCategory	number	optional	Largest single transaction category with related parties, AED (omit if unknown)
connectedPersonPayments	number	optional	Total payments/benefits to connected persons (owners, directors, relatives), AED
mneGroup	boolean	optional	Constituent entity of a multinational group

Raw schema

{
  "type": "object",
  "properties": {
    "revenue": {
      "description": "Standalone revenue, AED",
      "type": "number"
    },
    "relatedPartyTotal": {
      "description": "Aggregate related-party transactions in the period, AED",
      "type": "number"
    },
    "relatedPartyLargestCategory": {
      "description": "Largest single transaction category with related parties, AED (omit if unknown)",
      "type": "number"
    },
    "connectedPersonPayments": {
      "description": "Total payments/benefits to connected persons (owners, directors, relatives), AED",
      "type": "number"
    },
    "mneGroup": {
      "description": "Constituent entity of a multinational group",
      "type": "boolean"
    }
  },
  "$schema": "http://json-schema.org/draft-07/schema#"
}

grotax_compare_sbr

Compute the same facts with and without Small Business Relief (revenue ≤ AED 3m, periods ending by 31 Dec 2029). Shows tax payable and what carries forward each way: in an SBR year a tax loss and disallowed interest are forfeited. Takes the same inputs as grotax_compute_ct (sbrElect is ignored).

Parameters22

accountingProfit	number	required	Net profit (or loss, negative) per the financial statements, AED
revenue	number	optional	Revenue for the tax period, AED (drives Small Business Relief and audit checks)
periodEnd	string	optional	Tax period end date, YYYY-MM-DD (default 2025-12-31)
lossesBF	number	optional	Tax losses brought forward, AED
entertainment	number	optional	Total client entertainment expense, AED (50% is added back)
fines	number	optional	Fines and penalties (non-compensatory), AED
donations	number	optional	Donations to non-qualifying bodies, AED
exemptIncomeExpenses	number	optional	Expenses relating to exempt income, AED
connectedExcess	number	optional	Payments to connected persons above market value, AED
otherAddBacks	number	optional	Other non-deductible expenses, AED
exemptDividends	number	optional	Exempt dividends from UAE/free zone companies, AED
participationIncome	number	optional	Participation exemption income, AED
otherDeductions	number	optional	Other allowable deductions, AED
netInterest	number	optional	Net interest expense, AED
ebitda	number	optional	Adjusted (tax) EBITDA, AED — used for the 30% interest cap
wht	number	optional	Withholding tax credit, AED
ftc	number	optional	Foreign tax credit, AED
sbrElect	boolean	optional	Elect Small Business Relief if eligible
revenueExceededBefore	boolean	optional	Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)
qfzp	boolean	optional	Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)
qualifyingIncome	number	optional	QFZP qualifying income taxed at 0%, AED
mne	boolean	optional	Member of a multinational group (blocks SBR)

Raw schema

{
  "type": "object",
  "properties": {
    "accountingProfit": {
      "type": "number",
      "description": "Net profit (or loss, negative) per the financial statements, AED"
    },
    "revenue": {
      "description": "Revenue for the tax period, AED (drives Small Business Relief and audit checks)",
      "type": "number"
    },
    "periodEnd": {
      "description": "Tax period end date, YYYY-MM-DD (default 2025-12-31)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "lossesBF": {
      "description": "Tax losses brought forward, AED",
      "type": "number"
    },
    "entertainment": {
      "description": "Total client entertainment expense, AED (50% is added back)",
      "type": "number"
    },
    "fines": {
      "description": "Fines and penalties (non-compensatory), AED",
      "type": "number"
    },
    "donations": {
      "description": "Donations to non-qualifying bodies, AED",
      "type": "number"
    },
    "exemptIncomeExpenses": {
      "description": "Expenses relating to exempt income, AED",
      "type": "number"
    },
    "connectedExcess": {
      "description": "Payments to connected persons above market value, AED",
      "type": "number"
    },
    "otherAddBacks": {
      "description": "Other non-deductible expenses, AED",
      "type": "number"
    },
    "exemptDividends": {
      "description": "Exempt dividends from UAE/free zone companies, AED",
      "type": "number"
    },
    "participationIncome": {
      "description": "Participation exemption income, AED",
      "type": "number"
    },
    "otherDeductions": {
      "description": "Other allowable deductions, AED",
      "type": "number"
    },
    "netInterest": {
      "description": "Net interest expense, AED",
      "type": "number"
    },
    "ebitda": {
      "description": "Adjusted (tax) EBITDA, AED — used for the 30% interest cap",
      "type": "number"
    },
    "wht": {
      "description": "Withholding tax credit, AED",
      "type": "number"
    },
    "ftc": {
      "description": "Foreign tax credit, AED",
      "type": "number"
    },
    "sbrElect": {
      "description": "Elect Small Business Relief if eligible",
      "type": "boolean"
    },
    "revenueExceededBefore": {
      "description": "Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)",
      "type": "boolean"
    },
    "qfzp": {
      "description": "Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)",
      "type": "boolean"
    },
    "qualifyingIncome": {
      "description": "QFZP qualifying income taxed at 0%, AED",
      "type": "number"
    },
    "mne": {
      "description": "Member of a multinational group (blocks SBR)",
      "type": "boolean"
    }
  },
  "required": [
    "accountingProfit"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

grotax_penalties

Return and payment due date (9 months after period end) and estimated penalties: late filing AED 500 a month for 12 months then AED 1,000, late payment 14% a year charged monthly (from 14 Apr 2026), AED 10,000 late registration, waived if the first return is filed within 7 months of the end of the first tax period. Blank filing date = today; blank payment date = filing date.

Parameters9

periodEnd	string	required	Tax period end date, YYYY-MM-DD
taxDue	number	optional	Corporate Tax payable for the period, AED (for the late payment penalty)
filingDate	string	optional	Date the return was or will be filed, YYYY-MM-DD (default today)
paymentDate	string	optional	Date the tax was or will be paid, YYYY-MM-DD (default = filingDate)
lateRegistration	boolean	optional	Registered for Corporate Tax after the deadline
firstPeriod	boolean	optional	This period is the first tax period (used for the registration waiver)
firstPeriodEnd	string	optional	End of the first tax period, if this is not the first period
firstReturnFiled	string	optional	Date the first return was filed, if this is not the first period
today	string	optional	Override today's date (testing / what-if)

Raw schema

{
  "type": "object",
  "properties": {
    "periodEnd": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Tax period end date, YYYY-MM-DD"
    },
    "taxDue": {
      "description": "Corporate Tax payable for the period, AED (for the late payment penalty)",
      "type": "number"
    },
    "filingDate": {
      "description": "Date the return was or will be filed, YYYY-MM-DD (default today)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "paymentDate": {
      "description": "Date the tax was or will be paid, YYYY-MM-DD (default = filingDate)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "lateRegistration": {
      "description": "Registered for Corporate Tax after the deadline",
      "type": "boolean"
    },
    "firstPeriod": {
      "description": "This period is the first tax period (used for the registration waiver)",
      "type": "boolean"
    },
    "firstPeriodEnd": {
      "description": "End of the first tax period, if this is not the first period",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "firstReturnFiled": {
      "description": "Date the first return was filed, if this is not the first period",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "today": {
      "description": "Override today's date (testing / what-if)",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    }
  },
  "required": [
    "periodEnd"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

grotax_qfzp_de_minimis

Test whether a free zone company's non-qualifying revenue stays within the de minimis limit: the lower of 5% of total revenue or AED 5m (MD 229 of 2025). Failing it ends Qualifying Free Zone Person status for that period and the next 4.

Parameters2

totalRevenue	number	required	Total revenue of the free zone company, AED
nonQualifyingRevenue	number	required	Non-qualifying revenue (excluding disregarded revenue), AED

Raw schema

{
  "type": "object",
  "properties": {
    "totalRevenue": {
      "type": "number",
      "description": "Total revenue of the free zone company, AED"
    },
    "nonQualifyingRevenue": {
      "type": "number",
      "description": "Non-qualifying revenue (excluding disregarded revenue), AED"
    }
  },
  "required": [
    "totalRevenue",
    "nonQualifyingRevenue"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

grotax_get_rules

List every rate and threshold groTAX uses, with its legal source and whether it still needs verification (verify: true).

Parameters

No parameters.

Raw schema

{
  "type": "object",
  "properties": {},
  "$schema": "http://json-schema.org/draft-07/schema#"
}

groTAX by Grovisor

MCP Server: ae.grovisor/grotax (UAE Corporate Tax)

🛠️ Key Features

🚀 Use Cases

⚡ Developer Benefits

⚠️ Limitations

grotax_compute_ct

grotax_health_check

grotax_list_health_questions

grotax_tp_thresholds

grotax_compare_sbr

grotax_penalties

grotax_qfzp_de_minimis

grotax_get_rules

Install

Remote endpoint

Related servers