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UAE Corporate Tax Registration & Compliance

Registration, compliance assessment and ongoing filing for UAE corporate tax — with clarity on the reliefs and exemptions that actually apply to you.

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UAE corporate tax applies at 9% on taxable income above AED 375,000, for financial years beginning on or after 1 June 2023. Income below that threshold is taxed at 0%. Registration is required regardless of whether you expect to owe anything.

The rate is the simple part. The judgement calls are whether Small Business Relief applies to you, whether a free zone entity meets the conditions for Qualifying Free Zone Person status and the 0% rate on qualifying income, how related-party transactions must be documented, and which financial records you are obliged to keep.

We register you correctly, tell you plainly which reliefs you qualify for, and give you a filing calendar you can actually work to.

What is included

  • Corporate tax registrationRegistration through the EmaraTax portal within your deadline, with the correct financial year and entity classification from the start.
  • Small Business Relief assessmentWhether your revenue allows you to elect for Small Business Relief, what that removes from your obligations, and what it does not.
  • Free zone qualifying income reviewFor free zone entities, an assessment of whether you meet the substance and qualifying-income conditions for the 0% rate.
  • Group and related-party structuringTax group eligibility, transfer pricing documentation requirements, and treatment of transactions between connected persons.
  • Accounting and record readinessThe financial statements and records you are required to maintain, and practical setup so they exist before they are asked for.
  • Annual return preparationTaxable income computation, adjustments, and filing of the corporate tax return within nine months of your financial year end.

How it works

  1. Position reviewWe establish your financial year, entity type, revenue band and free zone status.
  2. RegistrationEmaraTax registration submitted within your deadline, with the correct classification from the start.
  3. Relief and exemption adviceA written summary of the reliefs available to you and the conditions attached to each.
  4. Ongoing filingReturn preparation and submission, with reminders scheduled well ahead of the deadline.
Questions

Corporate Tax — frequently asked

What is the corporate tax rate in the UAE?
Taxable income up to AED 375,000 is taxed at 0%, and income above that at 9%. The regime applies to financial years beginning on or after 1 June 2023. A separate domestic minimum top-up tax applies to very large multinational groups within the scope of the OECD Pillar Two rules.
Do I have to register for corporate tax if my profit is below AED 375,000?
Yes. Registration is a separate obligation from paying tax. Taxable persons must register, obtain a Corporate Tax Registration Number and file an annual return even where the tax due is zero. Failing to register by your deadline attracts an administrative penalty.
Are free zone companies exempt from UAE corporate tax?
Not automatically. A free zone entity may benefit from a 0% rate on its qualifying income if it meets the conditions for a Qualifying Free Zone Person, which include maintaining adequate substance in the zone, deriving qualifying income, complying with transfer pricing rules and not electing to be taxed at the standard rate. Non-qualifying income is taxed at 9%. This needs to be assessed, not assumed.
What is Small Business Relief?
Small Business Relief allows a resident taxable person with revenue below the prescribed threshold, in the current and all previous relevant tax periods, to elect to be treated as having no taxable income for that period, with simplified compliance. It must be elected in the return — it is not applied automatically — and it is not available to Qualifying Free Zone Persons or to members of large multinational groups.
When is the UAE corporate tax return due?
The return and any payment are due within nine months of the end of the relevant tax period. For a financial year ending 31 December, that means 30 September of the following year.
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