0% up to AED 375,000, 9% above
The rate applies to taxable income, not to revenue. The first AED 375,000 of taxable income is taxed at 0%.
FTA · Corporate Tax
UAE Corporate Tax: rate, registration and returns
Corporate Tax applies to financial years starting on or after 1 June 2023. This page covers the rates, deadlines, reliefs and penalties under FTA and Ministry of Finance rules, the Free Zone special cases and our calculators. For a question about your own company, message us.
0% up to AED 375,000 · 9% aboveRegister within 3 monthsReturn due in 9 months
Key rules
Rates and deadlines
Figures for a resident company. Natural persons, non-residents, tax groups and multinational groups follow different rules.
3 months from incorporation
For companies incorporated on or after 1 March 2024. Every taxable juridical person registers, Free Zone companies included, even with no profit or turnover.
The company's financial year
Usually 12 months. A new company's first financial year is set in its articles and runs from 6 to 18 months.
9 months after the period
The return is filed on EmaraTax and the tax paid by the same date. For a year ending 31 December, that is 30 September of the following year.
Revenue up to AED 3 million
No tax is charged, but a simplified return is due by the usual deadline. The relief now covers periods ending on or before 31 December 2029.
Keep them at least 7 years
Audited financial statements are required for a Qualifying Free Zone Person and for companies with revenue above AED 50 million in the period.
Special cases
Where businesses get it wrong
These questions turn on the facts: activities, counterparties, contracts and the group structure. What follows is only the general direction.
A Free Zone is not an automatic 0%
Only a Qualifying Free Zone Person gets 0%, and only on qualifying income. Other revenue must stay within the lower of 5% of revenue or AED 5 million, or the status is lost for five periods. Check QFZP
AED 1 million a year
An individual registers once the turnover of their UAE business exceeds AED 1 million in a calendar year. Wages, personal investment income and real-estate investment income do not count towards it.
Related parties and large groups
Related-party transactions must be at market prices. A Local File and Master File are needed from AED 200 million of revenue or AED 3.15 billion for the group; the 15% top-up tax applies to groups with revenue of EUR 750 million or more in at least two of the four preceding years.
FTA penalties
What being late costs
Corporate Tax penalties are set by Cabinet Decision No. 75 of 2023. The penalty calculator works them out for your dates.
AED 10,000
Under an FTA initiative the penalty is not collected if the first return is filed within 7 months after the first tax period ends and the other FTA conditions are met.
AED 500 · 1,000 a month
AED 500 for each month of delay in the first 12 months, then AED 1,000 a month.
14% per annum
Charged monthly on the unpaid amount until it is settled.
Tools
Corporate Tax calculators
The calculators need no sign-up and never ask for a company name or TRN.
Deadlines↗
Tax deadline calendar
Registration deadline, first tax period and return date from your incorporation date.
Corporate Tax · VAT · e-invoicingPenalties↗
Penalty calculator
Late registration with the waiver check, late returns and late payment.
Corporate Tax · VAT · ExciseFree Zone↗
QFZP Risk Check
A first check of the 0% conditions, the audit and IFRS readiness.
QFZP · de minimis · auditIndividuals↗
Corporate Tax for individuals
Whether you crossed AED 1 million and when you need to register.
Threshold · status · registration deadlineTransfer Pricing↗
Local File / Master File
Whether your company or group needs transfer pricing documentation.
AED 200 million / 3.15 billion thresholdsPillar Two↗
Top-up Tax (DMTT)
Whether a multinational group falls under the 15% minimum tax and when to register.
3 questions · EUR 750 million thresholdWhat BGA does
Corporate Tax registration and returns
We prepare the registration and return and submit them through your EmaraTax access. We keep track of filing deadlines. About the service
Corporate Tax registration
AED 1,000 for simple cases, AED 1,500 with a review of the zone and structure. We see it through until the TRN is issued.
The annual return
Part of the Small business and Premium plans, together with bookkeeping and VAT returns. Plans
QFZP and the audit
We check the 0% conditions, prepare IFRS statements and coordinate the audit through an independent accredited auditor. Details
Questions
UAE Corporate Tax FAQ
What is the Corporate Tax rate in the UAE?
Taxable income up to AED 375,000 is taxed at 0% and everything above it at 9%. A Qualifying Free Zone Person pays 0% on qualifying income, and multinational groups with revenue of EUR 750 million or more face a top-up tax of up to 15%.
Do I need to register if there is no profit?
Yes. Every juridical person subject to Corporate Tax, Free Zone companies included, must register even with no profit or turnover. A company incorporated on or after 1 March 2024 applies within 3 months of its incorporation date.
When are the return and payment due?
Within 9 months after the tax period ends. If the financial year ends on 31 December, the return is filed and the tax paid by 30 September of the following year.
What is Small Business Relief?
A relief for residents with revenue of no more than AED 3 million in the current and every previous tax period: the business is treated as having no taxable income. Not available to QFZPs or to members of multinational groups with revenue above AED 3.15 billion. It is elected in the return, so a simplified return is still due by the usual deadline. Under Ministerial Decision No. 131 of 2026 it applies to periods ending on or before 31 December 2029.
Do Free Zone companies pay Corporate Tax?
Registration and a return are required for all of them. The 0% rate is available only to a Qualifying Free Zone Person and only on qualifying income; other income is taxed at 9%. The status requires audited financial statements and staying within the de minimis limit.
How much does Corporate Tax support from BGA cost?
Corporate Tax registration is AED 1,000 without a consultation or AED 1,500 with a review of the zone and structure. The annual return is included in the accounting plans: Small business at AED 3,500 per month and Premium at AED 7,000 per month.
General information. Rules checked against FTA and UAE Ministry of Finance publications as of 24 September 2026. This page describes general rules and does not replace advice on your company's facts. Registration, the rate, reliefs and the exact deadline depend on the type of person, incorporation date, activities and tax period; the FTA makes the decision. BGA provides accounting services and is not an FTA-registered tax agent; the taxpayer remains responsible for filing and payment.