UAE Corporate Tax.
Registered, computed, filed.

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.

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.

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, extended by Ministerial Decision 131 of 2026 to tax periods ending on or before 31 December 2029 (it was to end in 2026). It is not available to Qualifying Free Zone Persons or to constituent companies of multinational groups with consolidated revenue of AED 3.15 billion or more (Cabinet Decision 44 of 2020), and it must be elected on the return in every tax period.

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.

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.

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.

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.