Trusted Corporate Tax Consultants in UAE
Get UAE Corporate Tax Registration, Filing and Advisory Done Right
Tax24 is a team of corporate tax consultants in UAE handling registration, computation, filing, and FTA representation for mainland companies, free zone entities, and individuals who’ve crossed the AED 1 million turnover mark.
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License issued
90 days to register with the FTA
Registration filed
Corporate Tax Registration Number issued
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30 Sept 2026
Return filing & payment due
What is UAE Corporate Tax?
Corporate tax is a direct tax on a company’s net profit. In the UAE, it’s governed by Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, later amended by Federal Decree-Law No. 60 of 2023.
It applies from the start of a business’s first financial year beginning on or after 1 June 2023. Before you think about filing, the real first step is working out where your business actually sits: your entity type, free zone status, and revenue all decide what you owe and when.
This is where most businesses bring in a corporate tax consultant rather than working it out alone. The law reads clearly enough in a summary, but the exceptions, free zone rules, and small business relief thresholds are where mistakes happen.
Corporate Tax registration in UAE: the 90-day deadline
Register within 90 days of your trade license issue date.
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 juridical persons
LLCs, PSCs, PJSCs, free zone entities, branches and registration is mandatory regardless of turnover.
Natural persons
Required once annual business turnover exceeds AED 1 million in a Gregorian calendar year.
Non-Resident Persons
Must register with a Permanent Establishment, State-Sourced Income, or a nexus in the UAE.
Free Zone Persons
Must register and file, even under the 0% Qualifying Free Zone Person (QFZP) regime and this isn't optional.
Book a Tax Registration in UAE
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 |
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
An FTA-registered agency, not a call centre reading the law to you
Registered tax agents on file with the FTA
Every registration and return goes through EmaraTax under agents who are accountable to the Federal Tax Authority, not a freelance bookkeeper.
One case manager, start to finish
The person who reviews your trade licence is the same person who submits your return. Nothing gets lost in a handover.
Three UAE offices, real people to visit
Dubai HO at Hamarain Centre, plus Al Nahda and Sharjah Media City branches, for businesses that want to hand over paperwork in person.
Free zone and QFZP experience
Substance testing, qualifying income analysis and de minimis calculations handled by a team that works free zone files daily.
Response within one business day
Every message on WhatsApp, email or the toll-free line gets a reply within a business day. No auto-responder loop.
Audit and reconsideration support
If the FTA opens an enquiry, the same team prepares your voluntary disclosure, reconsideration or penalty waiver application.
How a Tax24 Filing 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.
Book a Tax Registration in UAE
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 a "Business" or "Business Activity"?
Any economic activity, whether ongoing or short-term, conducted by any person including industrial, commercial, agricultural, vocational, professional, service, or excavation activities, or any other use of tangible or intangible property.
What is a Tax Period?
The Gregorian calendar year, or the 12-month period for which financial statements are prepared. The first tax period for most UAE businesses began on or after 1 June 2023.
What is the deadline for filing a CT return?
The Corporate Tax return must be filed and any CT payable settled within 9 months from the end of the relevant tax period there is no requirement for advance/provisional payments.
What is a Voluntary Disclosure?
A formal submission to the FTA correcting an error or omission found in a Corporate Tax return after it’s already been filed. Coming forward with a Voluntary Disclosure is generally treated more favourably than waiting for the FTA to find the error first.
Who is considered a Resident Person for UAE CT purposes?
Companies and other juridical persons incorporated, formed or otherwise recognised in the UAE such as LLCs, PSCs, PJSCs, foundations, and free zone entities are classified as Resident Persons. Natural persons conducting business in the UAE are also resident.
How are non-residents subject to UAE CT?
Non-residents are subject to UAE CT if they have a Permanent Establishment (PE) in the UAE, derive State-Sourced Income, or have a Nexus in the UAE (e.g., income from immovable property in the UAE).
What is a Qualifying Free Zone Person (QFZP)?
A Free Zone Person that maintains adequate substance, derives Qualifying Income, has not elected to be subject to CT at standard rates, complies with transfer pricing rules, and meets the de minimis requirement eligible for 0% CT on Qualifying Income.
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’re confident reading the law yourself. Most businesses bring in a consultant once free zone status, multiple entities, or prior filing errors are involved, since those are exactly the areas where the AED 10,000 and 14% per annum penalties tend to get triggered.
28 days to the 30 September deadline
Send your trade licence over WhatsApp and a Registered Tax Agent will confirm exactly what’s owed and what’s due, the same day.