UAE Corporate Tax — Registration, Filing & 9% Compliance

End-to-end UAE Corporate Tax compliance under Federal Decree-Law 47 of 2022: registration, computation, QFZP analysis, Small Business Relief and FTA filing — with a free Corporate Tax calculator (estimator) and return-deadline countdown.

Frequently asked questions

Who has to pay UAE Corporate Tax?

UAE Corporate Tax applies to businesses and commercial activities for financial years starting on or after 1 June 2023, under Federal Decree-Law No. 47 of 2022. The rate is 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000.

Do I still need to register if my income is below AED 375,000?

Yes. The AED 375,000 threshold is a 0% rate band, not an exemption. Every taxable person must register for Corporate Tax, obtain a Tax Registration Number and file an annual return — even when the tax due is zero.

What is Small Business Relief?

Businesses with revenue of AED 3 million or less in the relevant tax period AND all previous tax periods can elect Small Business Relief and be treated as having no taxable income. It is a transitional measure for tax periods ending on or before 31 December 2026, is not available to Qualifying Free Zone Persons or members of large multinational groups, and must be actively elected with the FTA.

Do free zone companies pay Corporate Tax?

A Qualifying Free Zone Person (QFZP) can benefit from a 0% rate on its qualifying income if it meets all conditions (adequate substance, qualifying activities and the de minimis limits) under Cabinet Decision 100 of 2023 and Ministerial Decision 229 of 2025. Non-qualifying income is taxed at 9%, and free zone businesses must still register and file.

When is my Corporate Tax return due?

The return must be filed, and any tax paid, within nine months of the end of your tax period. For a 31 December year-end, the return is due by 30 September of the following year.

What is the penalty for registering late?

Late Corporate Tax registration carries an administrative penalty of AED 10,000. The FTA has waived this penalty where a business files its first Corporate Tax return within seven months of the end of its first tax period.

What about large multinational groups?

Multinational groups with consolidated global revenue of EUR 750 million or more in at least two of the four preceding financial years are subject to a 15% Domestic Minimum Top-up Tax (DMTT) for financial years starting on or after 1 January 2025, in line with the OECD Pillar Two rules.