UAE Corporate Tax Registration and Return Filing
UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% above it. Every taxable person registers with the Federal Tax Authority and files an annual return within nine months of the end of the tax period.
Implemented by ERPHUBs · United Arab EmiratesCorporate tax for UAE mainland and Free Zone companies
Federal corporate tax applies to financial years starting on or after 1 June 2023. Mainland companies, Free Zone persons and some individuals running a business in the UAE must register through the EmaraTax portal, even when the liability is nil.
We prepare IFRS-based accounts in Zoho Books, adjust accounting profit to taxable income, track Free Zone qualifying income and related-party transactions, and assemble the return and supporting schedules for filing.
Key rules at a glance
- Rate: 0% up to AED 375,000 taxable income; 9% above.
- Registration: Mandatory for taxable persons with the Federal Tax Authority via EmaraTax.
- Return deadline: Within 9 months of the end of the tax period (30 September for a calendar year).
- Free Zone: Qualifying Free Zone Persons may get 0% on qualifying income if conditions are met.
- Small business relief: Available to eligible businesses with revenue up to AED 3 million, for periods ending on or before 31 Dec 2026.
- Records: Keep records for 7 years; transfer pricing documentation applies to related-party dealings.
UAE Corporate Tax Filing: scope of service
Registration
EmaraTax registration, tax group and de-registration support.
Taxable income
Adjusting accounting profit for exempt income, disallowed items and loss relief.
Free Zone analysis
Qualifying and non-qualifying income tracked by revenue stream.
Related parties
Arm's-length records and disclosure schedules.
IFRS accounts
Audited-ready financial statements from Zoho Books.
Return filing
Annual return pack, payment reference and filing evidence.
United Arab Emirates compliance calendar
Dates shown are the general statutory dates; they move with your year-end, entity type and any extension.
Within registration window
Register on EmaraTax once you become a taxable person.
Financial year end
Close books, prepare IFRS statements.
9 months after year end
File the corporate tax return and pay any tax due.
Each period
Update transfer pricing and Free Zone qualification evidence.
Set-up in Zoho Books
- Define the tax period to match the financial year in Zoho Books.
- Tag revenue by Free Zone qualifying or non-qualifying stream.
- Maintain a related-party register with pricing support.
- Reconcile VAT, payroll and corporate tax numbers before filing.
- Archive the return and records for seven years.
What we watch for
- Late registration or late filing penalties imposed by the FTA.
- Free Zone status lost through non-qualifying income or substance gaps.
- Related-party transactions without arm's-length support.
- Mismatch between audited accounts and the return.
UAE Corporate Tax Filing: common questions
Most juridical persons are taxable persons and must register, but tax is only payable on taxable income above AED 375,000. Some entities, such as qualifying government or extractive businesses, are exempt.
Within nine months after the end of the tax period, so 30 September for a company with a 31 December year end.
Not necessarily. A Qualifying Free Zone Person can enjoy 0% on qualifying income, while non-qualifying income is taxed at 9%.
Yes. VAT returns continue on their own cycle; see our UAE VAT filing page.
General guidance for United Arab Emirates, last reviewed 2026-10-16; it is not tax advice. Rates, thresholds and dates change, so confirm with a qualified local adviser. Official sources: UAE Federal Tax Authority · UAE Ministry of Finance
A practical guide for United Arab Emirates businesses
How UAE corporate tax works
The UAE introduced a federal corporate tax effective for financial years starting on or after 1 June 2023. The standard rate is 9 percent on taxable income above AED 375,000, with a 0 percent rate on income up to that amount. Resident companies, and non-resident entities with a permanent establishment or UAE-source income, may be within scope, and every taxable person must register, even if they expect no tax to be due.
Taxable income starts with accounting profit under IFRS and is adjusted for items such as non-deductible expenses, exempt income including qualifying dividends, and interest limitation rules. Transactions with related parties and connected persons must be at arm's length, and records are required.
Free zones, small business relief and the 0 percent regime
A Qualifying Free Zone Person can benefit from a 0 percent rate on qualifying income, provided it meets conditions including adequate substance, keeping audited accounts and not electing the standard regime. Non-qualifying income is taxed at 9 percent, and de minimis rules limit how much non-qualifying income is permitted before the status is lost.
Small Business Relief is available to resident businesses with revenue up to AED 3 million, for tax periods up to a set date, treating the business as having no taxable income. Entities that opt for the relief may not claim certain losses and reliefs. Whether to elect is a decision that needs modelling, and we prepare the numbers.
- Register on EmaraTax even if you expect to be exempt or below the threshold
- Keep accounts and tax records for at least seven years
- Review transfer pricing documentation requirements for related party transactions
- Large multinational groups may be subject to a separate top-up tax
Return filing and due dates
The corporate tax return is due within nine months after the end of the tax period, and the tax is due on the same date. A company with a December year-end therefore files by the end of September of the following year. Financial statements, a reconciliation of accounting to taxable income, and supporting schedules are submitted with the return.
We help set up the books for a clean start, including the opening balances for the first period, and prepare the working papers for the return. Late registration and late filing attract fixed administrative penalties, so we calendar dates for each entity in a group.
UAE corporate tax rates at a glance
| Income level or status | Rate | Note |
|---|---|---|
| Taxable income up to AED 375,000 | 0 percent | For standard-regime taxpayers |
| Taxable income above AED 375,000 | 9 percent | On the excess |
| Qualifying Free Zone Person, qualifying income | 0 percent | Conditions and de minimis limits apply |
| Large multinational groups | Top-up tax to 15 percent | Applies above a global revenue threshold |
More questions about this topic in United Arab Emirates
Yes, in most cases. Registration is required for taxable persons even if no tax is payable, and the FTA publishes deadlines by licence date.
Individuals conducting a business or business activity in the UAE above a turnover threshold may be taxable. Salary and personal investment income are generally outside the scope.
They may pay at 0 percent on qualifying income if they satisfy the conditions, and at 9 percent on other income.
Audited or reviewed financial statements, a tax adjustment schedule, related party documentation and evidence for any elections.
This guide is general information based on published United Arab Emirates rules and is not legal or tax advice. Rates, thresholds and due dates change; confirm current figures with the tax authority or your adviser.
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