Corporate Tax and IFRS Real Estate Valuations – What UAE Businesses Need to Know

As the UAE’s corporate tax regime settles into place, many businesses are facing new questions around the valuation of their real estate assets. Whether for financial reporting, audit readiness, or compliance with International Financial Reporting Standards (IFRS), real estate valuations are no longer just a year-end formality – they are now a strategic necessity.

Why Real Estate Valuations Matter for Corporate Tax

With corporate tax now active across the UAE, businesses are required to report asset values that align with accounting principles and reflect market conditions. Inaccurate or outdated property values can impact tax liability, financial statements, and internal audit controls.

This is particularly important for entities holding real estate as part of their balance sheet – including investment firms, developers, operating companies, and multinational subsidiaries. A certified valuation ensures that the stated value is supportable under audit and acceptable to both internal and external stakeholders.

The Role of IFRS in Real Estate Valuation

Under IFRS (specifically IAS 40 and IAS 16), properties held for investment or operational use must be carried at fair value or depreciated cost, depending on classification. Many firms choose fair value for transparency and balance sheet optimisation – but this requires a regular, professionally conducted valuation that reflects the market at the reporting date.

That’s where certified, independent valuations come in.

What Makes a Valuation IFRS-Aligned?

At Archers, we align every corporate valuation report with IFRS and RICS Red Book Global Standards. That means:

• Market-based, supportable evidence
• Clear methodology and justification for assumptions
• Alignment with DLD and RERA frameworks
• Valuation methods consistent with international best practices (IVS)

This is essential not only for auditors, but also for compliance officers, CFOs, and board reporting.

When Should You Conduct a Valuation?

While year-end is typically the deadline, many firms are now conducting mid-year valuations to:

• Manage corporate tax planning
• Prepare for internal audits or board review
• Update financial forecasts
• Comply with IFRS-driven reporting cycles

Mid-year reports provide an early view into portfolio performance and ensure smoother audit processes later in the year.

Why Use Archers?

Archers is a DLD-registered and RERA-compliant real estate valuation firm. Our reports are accepted by auditors, tax advisors, and legal stakeholders across the UAE. With a team of RICS-qualified valuers and deep understanding of both local regulation and international standards, we bring clarity, compliance, and confidence to every assignment.

Whether you're valuing a single asset or a full portfolio, we’re here to help.

Need a valuation for your audit or corporate tax filing? Contact us below!
📩 info@archersmena.com
🌐 https://www.archersmena.com/
🟢 WhatsApp: +971 58 557 8987