Trusted Corporate Tax Consultants in UAE
Get UAE Corporate Tax Registration, Filing and Advisory Done Right
We provide corporate tax services in the UAE to mainland companies, free zone entities and individuals whose turnover has crossed AED 1 million. Our support covers registration, computation, filing and assistance with FTA queries.
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What Is UAE Corporate Tax?
UAE Corporate Tax is a tax on the net profit of a business. It comes from Federal Decree-Law No. 47 of 2022, amended by Federal Decree-Law No. 60 of 2023, and applies to financial years starting on or after 1 June 2023.
What It Means for Your Business
- Taxable profit up to AED 375,000 is taxed at 0%.
- Profit above AED 375,000 is taxed at 9%.
- Large multinational groups may also face a 15% domestic top-up tax.
- Your return and payment are due within 9 months of your financial year end.
Three Things Decide Your Position
- Entity type: Mainland company, free zone entity, or an individual with business turnover above AED 1 million.
- Free zone status: A free zone company keeps the 0% rate only on qualifying income and only if it meets the applicable conditions.
- Revenue: Businesses under AED 3 million may be able to elect Small Business Relief, available for tax periods ending on or before 31 December 2029.
Start by checking these three. Your registration, filing date and tax payable all follow from them.
Where Mistakes Happen
The headline rules are easy to follow. Mistakes tend to occur in free zone conditions, Small Business Relief eligibility and group rules, and they often lead to penalties. A corporate tax consultant can review your facts before you register or file, so you know your obligations and deadlines in advance.
Not sure where your business stands? Send us your trade licence and we will tell you what applies.
Corporate Tax registration in UAE: Know Your Deadline
Register within 3 Months of Incorporation
Every taxable person in the UAE must complete corporate tax registration with the Federal Tax Authority and receive a Corporate Tax Registration Number (CTRN). Newly incorporated businesses have 90 days from their trade license issue date. Existing entities follow the FTA’s staggered registration timetable, based on the month their license was issued.
Late Registration Penalty
- AED 10,000
Who needs to register
UAE Companies
LLCs, PSCs, PJSCs, free zone entities and branches must register whatever their turnover or profit.
Individuals
You must register once your business turnover passes AED 1 million in a calendar year, and the deadline is 31 March of the following year. Turnover means sales, not profit. Salary does not count.
Non-Residents
You must register if you have a permanent establishment in the UAE, earn State-Sourced Income or have another nexus, such as income from UAE property.
Free Zone Persons
You must register and file even if you qualify for the 0% Qualifying Free Zone Person (QFZP) rate. Registration is not optional.
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Scope Of Corporate Tax In The UAE
Understand which businesses and income sources fall within the UAE Corporate Tax framework.
Corporate Tax Applies To
- Businesses and individuals conducting business under a UAE commercial licence.
- Free zone companies, which must register and file. Qualifying Free Zone Persons may pay 0% on qualifying income if the applicable conditions are met.
- Foreign companies and individuals conducting business in the UAE on an ongoing or regular basis, where the rules apply.
- Banks and other financial institutions subject to Corporate Tax.
- Real estate businesses, including management, construction, development, agency and brokerage.
Exemptions
- Natural resource extraction businesses subject to emirate-level taxation, where the exemption conditions are met.
- Dividends and capital gains from qualifying shareholdings.
- Qualifying transfers and restructurings within a group, subject to the applicable conditions.
- Certain qualifying public benefit entities and investment funds may be exempt, subject to the relevant requirements.
Corporate Tax Does Not Apply To
- Salary and other personal employment income.
- Interest earned by individuals on personal savings and bank deposits.
- Dividends, capital gains, interest and royalties earned by foreign investors from UAE sources, where the applicable rules exclude them from Corporate Tax.
- Personally held investment property that is not part of a business activity.
- Dividends and capital gains earned personally from shares and securities, where they fall outside a taxable business activity.
Note: Corporate Tax treatment depends on the applicable UAE legislation and the specific facts of each case. Confirm eligibility and exemptions before making tax decisions.
Scope of Corporate Tax in UAE
CT will apply to:
- All businesses and individuals conducting business activities under a commercial licence in the UAE
- Free zone businesses (The UAE CT regime will continue to honour the CT incentives currently being offered to free zone businesses that comply with all regulatory requirements and that do not conduct business set up in the UAE’s mainland.)
- Foreign entities and individuals only if they conduct a trade or business in the UAE in an ongoing or regular manner
- Banking operations
- Businesses engaged in real estate management, construction, development, agency and brokerage activities.
Exemptions from CT
Below are the rules regarding exemptions from the corporate tax
- Businesses engaged in the extraction of natural resources are exempt from CT as these businesses will remain subject to the current Emirate level corporate taxation.
- Dividends and capital gains earned by a UAE business from its qualifying shareholdings will be exempt from CT.
- Qualifying intra-group transactions and reorganizations will not be subject to CT, provided the necessary conditions are met.
CT will not apply to:
- An individual earnings salary and other employment income, whether received from the public or the private sector
- Interest and other income earned by an individual from bank deposits or saving schemes
- A foreign investor’s income earned from dividends, capital gains, interest, royalties and other investment returns
- Investment in real estate by individuals in their personal capacity
- Dividends, capital gains and other income earned by individuals from owning shares or other securities in their personal capacity.
CT Rate
- 0 per cent for taxable income up to AED 375,000
- 9 per cent for taxable income above AED 375,000 and
- a different tax rate (not yet specified) for large multinationals
that meet specific criteria set with reference to ‘Pillar two’ of
the OECD Base Erosion and Profit Shifting Project.
Who Corporate Tax Applies To
| CATEGORY | APPLIES TO | WATCH OUT FOR |
|---|---|---|
| Taxable | UAE licence holders, qualifying free zone businesses, foreign entities doing regular business, banks, real estate and construction | Free zone substance requirements are the most missed condition |
| Exempt, conditional | Natural resource extraction, qualifying shareholdings, intra-group reorganisations | "Qualifying" and "conditions met" are doing the real work here |
| Never taxed | Salaries, personal savings interest, foreign investor income, personal property, personal share income | Nothing to check here, this one is straightforward |
UAE Corporate Tax Rates
A tiered structure that protects small businesses while bringing large multinationals in line with the OECD’s global minimum tax.
| Taxable Income Band | Rate | Applies To |
|---|---|---|
| Up to AED 375,000 | 0% | All taxable persons, supporting small businesses and start-ups |
| Above AED 375,000 | 9% | Standard rate on income above the threshold |
| Qualifying Free Zone income | 0% | Qualifying Free Zone Persons meeting substance and income conditions |
| MNE groups, global revenue ≥ €750m | 15% | Domestic Minimum Top-up Tax under Cabinet Decision No. 142 of 2024, effective for financial years starting on or after 1 January 2025 |
UAE Corporate Tax Return Filing Deadlines
Your Corporate Tax return and any tax due are payable nine months after the end of your tax period. Find your year end in the table below.
| Financial Year Ends | Return and Payment Due | Status (2026) |
|---|---|---|
| 31 December 2025 | 30 September 2026 |
Passed Penalties may apply. |
| 31 March 2026 | 31 December 2026 | Open |
| 30 June 2026 | 31 March 2027 | Open |
| 31 December 2026 | 30 September 2027 | Open |
Not sure of your tax period? Send us your latest financial statements and we can help confirm your filing deadline. For more information, read our UAE Corporate Tax guidance .
What It Costs To Get This Wrong
Late registration
AED 10,000
Stay tax compliant in the UAE with our exclusive packages, crafted specifically for small businesses earning under 3 million in annual turnover
Late filing
AED 500–1,000/mo
AED 500 per month for the first 12 months of delay, rising to AED 1,000 per month after that. It accrues from the day after your filing deadline, whether or not tax is owed.
Late payment
14% per annum
Charged monthly on any unpaid Corporate Tax, calculated from the day after the due date. It runs independently of the late filing penalty.
Unnotified changes
AED 1,000
Per change not reported to the FTA, such as a licence renewal, a new activity, or a change in legal structure that affects your tax profile.
Corporate Tax Packages
Stay tax compliant in the UAE with our exclusive packages, crafted specifically for small businesses earning under 3 million in annual turnover
Micro
Filing Lite
Features:
- Quarterly VAT Filing (4 returns)
- Annual Corporate Tax Return Filing
Micro Tax
Compliance
Features:
- Quarterly VAT Filing (4 returns)
- Annual Corporate Tax Return Filing
- Accounting Software (E-Invoicing com)
- VAT Registration
- Corporate Tax Registration
Micro Business
Compliance
Features:
- Quarterly VAT Filing (4 returns)
- Annual Corporate Tax Return Filing
- Accounting Software (E-Invoicing com)
- VAT Registration
- Corporate Tax Registration
- Accounting & Bookkeeping
- Financial Statements
- Statutory Audit
Zero Revenue
Features:
- Corporate Tax Return
- FTA portal review & submission
- Filing confirmation
- Basic support
+ Upgrade Available:
with financial report
& advisory
Revenue Below AED 3 Million
Features:
- Tax filing + management report
- IFRS-compliant financials
- SBR declaration (if eligible)
- Tax computation summary
+ Premium Option:
with statutory
audit
Revenue AED
3–5 Million
Features:
- Corporate tax filing
- Financial statements
- Compliance review
- Tax summary report
+ Premium Option:
with audit +
advisory
Revenue Above AED 5 Million
Features:
- Full tax & audit package
- Senior advisor consultation
- Compliance + structuring
- Strategic tax planning
+ Premium Option:
with audit +
advisory
Free Zone / QFZP Advisory
Features:
- Qualifying Income assessment
- Substance & activity testing
- De minimis test calculation
- QFZP eligibility opinion
Transfer Pricing & Documentation
Features:
- Master File & Local File preparation
- Disclosure form support
- Benchmarking studies
- Country-by-Country reporting
CT Audit & Reconsideration
Features:
- FTA VAT audit representation
- Voluntary disclosure preparation
- Reconsideration / appeal filings
- Penalty waiver applications
Corporate Tax Filing UAE: How an Engagement Runs
Free assessment call
15 minutes on WhatsApp or phone to confirm entity type, tax period and which package fits.
Document collection
Trade licence, Emirates ID and passport copies, MOA or POA, and financials for the tax period.
Registration & computation
EmaraTax registration, taxable income calculation, and a computation summary sent for your sign-off.
Filing & confirmation
Return submitted on EmaraTax before your deadline, with the filing confirmation saved to your file.
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Your Questions Answered, Your Experience Made Easier
Find quick answers to common questions about our technology apps, helping you get started, troubleshoot issues, and make the most of every feature.
What is the deadline for UAE Corporate Tax return filing?
Nine months after the end of your tax period. Any tax due is payable by the same date, and there are no advance payments. A business with a 31 December year end files by 30 September of the following year.
How much does corporate tax filing in UAE cost?
It depends on your revenue, your entity type and whether you need financial statements or an audit. A corporate tax consultant’s fee for a zero-revenue company is very different from a fee for a group with several entities. Our packages are priced by revenue band. Send us your trade licence and we will quote you within one business day.
What happens if I miss the filing deadline?
You pay AED 500 a month for the first 12 months and AED 1,000 a month after that, whether or not you owe tax. Unpaid tax also attracts 14% per annum, charged monthly. File as soon as you can to stop the penalty growing.
What documents do I need to register for UAE Corporate Tax?
Your trade licence, Emirates ID and passport copies for owners and managers, your MOA or a valid POA, contact details for the manager, and financial information for your first tax period.
Do free zone companies pay corporate tax?
Free zone companies must register and file. A Qualifying Free Zone Person pays 0% on qualifying income. Income that does not qualify is taxed at the standard rate.
What is Small Business Relief?
It lets a UAE resident business with revenue of AED 3 million or less treat its taxable income as nil for a tax period. It is available for tax periods ending on or before 31 December 2029. You must elect it in your return, and it does not remove your registration and filing duties.
What is a "Business" or "Business Activity"?
Any economic activity, ongoing or short-term, carried out by anyone. That includes industrial, commercial, agricultural, professional, service and excavation activities, and any use of tangible or intangible property.
Do I need a corporate tax consultant, or can I file myself?
You can file directly through EmaraTax if your structure is simple and you are comfortable reading the law. Most businesses bring in a corporate tax consultant once free zone status, several entities or earlier filing errors are involved, because that is where penalties tend to start. Our guide on choosing a corporate tax filing service covers what to look for.
Missed the Deadline? Get Your UAE Corporate Tax Return Filing Done Now
Late filing penalties start at AED 500 a month and keep adding up. Send your trade licence on WhatsApp and our corporate tax consultants will confirm what’s owed and help you file, the same day.