groTAX by Grovisor

Measured conclusion: Deep-tested. L2 outcome: tools_ok.

UAE Corporate Tax: CT computation, SBR, penalties, free zone test, TP and health-check.

Add to your agent

Copy this into your MCP client config:

{
  "mcpServers": {
    "groTAX by Grovisor": {
      "url": "https://mcp.grovisor.ae/",
      "transport": "streamable-http"
    }
  }
}

Measured tools (8)

• grotax_compute_ct read-only

  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.

  Parameters:

  • accountingProfit (required) — number — Net profit (or loss, negative) per the financial statements, AED
  • ftc — number — Foreign tax credit, AED
  • mne — boolean — Member of a multinational group (blocks SBR)
  • wht — number — Withholding tax credit, AED
  • qfzp — boolean — Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)
  • fines — number — Fines and penalties (non-compensatory), AED
  • ebitda — number — Tax-EBITDA, AED, for the 30% interest cap. Leave out to have it calculated from taxable income + net interest + depreciation
  • revenue — number — Revenue for the tax period, AED (drives Small Business Relief and audit checks)
  • lossesBF — number — Tax losses brought forward, AED
  • sbrElect — boolean — Elect Small Business Relief if eligible
  • donations — number — Donations to non-qualifying bodies, AED
  • periodEnd — string — Tax period end date, YYYY-MM-DD (default 2025-12-31)
  • interestBF — number — Net interest disallowed in earlier periods and carried forward, AED (deducted within this period's cap)
  • netInterest — number — Net interest expense, AED
  • depreciation — number — Depreciation and amortisation, AED (used to calculate tax-EBITDA when ebitda is not given)
  • entertainment — number — Total client entertainment expense, AED (50% is added back)
  • naturalPerson — boolean — The business is owned by an individual (sole establishment or civil company of a natural person)
  • otherAddBacks — number — Other non-deductible expenses, AED
  • ownerDrawings — number — Owner's drawings or salary booked as expenses, AED (added back only when naturalPerson is true)
  • associateShare — number — Equity-accounted share of profit (+) or loss (-) of associates and joint ventures, AED (taken out)
  • connectedExcess — number — Payments to connected persons above market value, AED
  • exemptDividends — number — Exempt dividends from UAE/free zone companies, AED
  • otherDeductions — number — Other allowable deductions, AED
  • unrealisedGains — number — Net unrealised gain (+) or loss (-) in the accounts, AED (adjusted only when realisationElect is true)
  • qualifyingIncome — number — QFZP qualifying income taxed at 0%, AED
  • realisationElect — boolean — Elected to tax gains and losses on realisation rather than as booked
  • connectedPayments — number — Total paid to connected persons in the period, AED (raises the transfer pricing disclosure warning above AED 500,000)
  • dividendsExpensed — number — Dividends or profit distributions booked as expenses, AED (always added back)
  • foreignTaxExpensed — number — Foreign and withholding taxes booked as expenses, AED (added back)
  • participationIncome — number — Participation exemption income, AED
  • exemptIncomeExpenses — number — Expenses relating to exempt income, AED
  • revenueExceededBefore — boolean — Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)

  Hints: read-only yes · destructive no · idempotent yes · open-world no

• grotax_health_check read-only

  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.

  Parameters:

  • answers (required) — object — Answers keyed by question id: revenueBand, sbrElected, freeZone, qualifyingAnalysis, auditedFS, mneGroup, rptLarge, cpPayments, tpDisclosure, ownerPayBenchmarked, rpLoansNoInterest, entertainment, entertainmentSplit, fines, netInterest, taxLosses, ownershipChanged, dividends

  Hints: read-only yes · destructive no · idempotent yes · open-world no

• grotax_list_health_questions read-only

  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.

  Hints: read-only yes · destructive no · idempotent yes · open-world no

• grotax_tp_thresholds read-only

  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).

  Parameters:

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

  Hints: read-only yes · destructive no · idempotent yes · open-world no

• grotax_compare_sbr read-only

  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).

  Parameters:

  • accountingProfit (required) — number — Net profit (or loss, negative) per the financial statements, AED
  • ftc — number — Foreign tax credit, AED
  • mne — boolean — Member of a multinational group (blocks SBR)
  • wht — number — Withholding tax credit, AED
  • qfzp — boolean — Treat as a Qualifying Free Zone Person (simplified: 0% on qualifying income)
  • fines — number — Fines and penalties (non-compensatory), AED
  • ebitda — number — Tax-EBITDA, AED, for the 30% interest cap. Leave out to have it calculated from taxable income + net interest + depreciation
  • revenue — number — Revenue for the tax period, AED (drives Small Business Relief and audit checks)
  • lossesBF — number — Tax losses brought forward, AED
  • sbrElect — boolean — Elect Small Business Relief if eligible
  • donations — number — Donations to non-qualifying bodies, AED
  • periodEnd — string — Tax period end date, YYYY-MM-DD (default 2025-12-31)
  • interestBF — number — Net interest disallowed in earlier periods and carried forward, AED (deducted within this period's cap)
  • netInterest — number — Net interest expense, AED
  • depreciation — number — Depreciation and amortisation, AED (used to calculate tax-EBITDA when ebitda is not given)
  • entertainment — number — Total client entertainment expense, AED (50% is added back)
  • naturalPerson — boolean — The business is owned by an individual (sole establishment or civil company of a natural person)
  • otherAddBacks — number — Other non-deductible expenses, AED
  • ownerDrawings — number — Owner's drawings or salary booked as expenses, AED (added back only when naturalPerson is true)
  • associateShare — number — Equity-accounted share of profit (+) or loss (-) of associates and joint ventures, AED (taken out)
  • connectedExcess — number — Payments to connected persons above market value, AED
  • exemptDividends — number — Exempt dividends from UAE/free zone companies, AED
  • otherDeductions — number — Other allowable deductions, AED
  • unrealisedGains — number — Net unrealised gain (+) or loss (-) in the accounts, AED (adjusted only when realisationElect is true)
  • qualifyingIncome — number — QFZP qualifying income taxed at 0%, AED
  • realisationElect — boolean — Elected to tax gains and losses on realisation rather than as booked
  • connectedPayments — number — Total paid to connected persons in the period, AED (raises the transfer pricing disclosure warning above AED 500,000)
  • dividendsExpensed — number — Dividends or profit distributions booked as expenses, AED (always added back)
  • foreignTaxExpensed — number — Foreign and withholding taxes booked as expenses, AED (added back)
  • participationIncome — number — Participation exemption income, AED
  • exemptIncomeExpenses — number — Expenses relating to exempt income, AED
  • revenueExceededBefore — boolean — Revenue exceeded AED 3m in an earlier CT period (blocks SBR permanently)

  Hints: read-only yes · destructive no · idempotent yes · open-world no

• grotax_penalties read-only

  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.

  Parameters:

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

  Hints: read-only yes · destructive no · idempotent yes · open-world no

• grotax_qfzp_de_minimis read-only

  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.

  Parameters:

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

  Hints: read-only yes · destructive no · idempotent yes · open-world no

• grotax_get_rules read-only

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

  Hints: read-only yes · destructive no · idempotent yes · open-world no

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