Corporate tax registration
Deadline review, EmaraTax application and follow-up until you receive your corporate tax registration number.
Corporate Tax Consultants in Dubai and Abu Dhabi
SGA World's corporate tax consultants register UAE companies with the FTA, assess how the 9% corporate tax affects them, compute taxable income and file returns on EmaraTax from offices in Dubai and Abu Dhabi. Every taxable business must register and file a return within nine months of its financial year end, even when no tax is due.
- Ministry of Economy and Tourism approved auditor
- 500+ clients
- Dubai & Abu Dhabi
UAE corporate tax is a federal tax on business profits under Federal Decree-Law No. 47 of 2022, applying to financial years starting on or after 1 June 2023. Mainland and free zone companies must register and file every year, even when no tax is payable.
SGA World's corporate tax consultants register UAE companies with the FTA, assess how the 9% corporate tax affects them, compute taxable income and file returns on EmaraTax from our offices in Dubai and Abu Dhabi. We also review Small Business Relief and Qualifying Free Zone Person status, so you don't pay tax you don't owe, and coordinate transfer pricing and FTA queries with your accounts and audit.
Want a quick estimate first? Try our free UAE corporate tax and VAT calculator.
- Rate on taxable income above AED 375,000
- 9%
- Taxable income taxed at 0%
- AED 375,000
- To file and pay after the year end
- 9 months
- Revenue limit for Small Business Relief
- AED 3 million
At a glance
UAE Corporate Tax: Key Facts
- Rate: 0% up to AED 375,000 of taxable income, 9% above.
- Who: all mainland and free zone companies, plus individuals with business turnover above AED 1 million.
- Register: new companies within 3 months of incorporation.
- File and pay: within 9 months of the financial year end.
- Small Business Relief: revenue up to AED 3 million, available to 2029.
- Free zones: 0% only for a QFZP on qualifying income.
Corporate tax basics
What Is UAE Corporate Tax?
Corporate tax is a direct tax on the net profit of a business, administered by the Federal Tax Authority (FTA). It is calculated on taxable income, which starts from the accounting profit in your financial statements and is then adjusted for tax rules.
A company with a calendar financial year filed its first return for 2024, due by 30 September 2025. Corporate tax is separate from VAT: the two have different registrations, thresholds and returns on EmaraTax.
- UAE mainland companies and free zone companies
- Foreign companies managed and controlled in the UAE, or with a UAE permanent establishment
- Individuals running a business with turnover above AED 1 million a year
- Salaries, personal investments and personal real estate income of individuals are not taxed
Rates and regimes
UAE Corporate Tax Rates in 2026
| Regime or income | Rate | Key condition |
|---|---|---|
| Standard regime: taxable income up to AED 375,000 | 0% | Applies to taxable persons under the standard rates |
| Standard regime: taxable income above AED 375,000 | 9% | 9% applies only to the portion above AED 375,000 |
| Qualifying Free Zone Person – qualifying income | 0% | All QFZP conditions must be met for the whole tax period |
| Qualifying Free Zone Person – other income | 9% | No AED 375,000 0% band for a QFZP |
| Small Business Relief | No taxable income | Resident person with revenue up to AED 3 million; elected in each return |
| Domestic Minimum Top-up Tax | 15% minimum | UAE entities of multinational groups with revenue of EUR 750 million or more, from 1 January 2025 |
Calculating the tax
How Is Taxable Income Calculated?
Taxable income starts from the accounting profit in financial statements prepared under IFRS, then adjusted for the corporate tax rules. Getting these adjustments right is where most of the tax is saved or lost.
Common adjustments
- Client entertainment: only 50% is deductible
- Interest: net interest expense above AED 12 million is limited to 30% of tax EBITDA
- Fines, penalties and bribes: not deductible
- Donations: deductible only to qualifying public benefit entities
- Related-party payments: must be at arm's length under the transfer pricing rules
- Exempt income: qualifying dividends and capital gains on participations are excluded
Tax losses
Tax losses can be carried forward with no time limit and set off against up to 75% of taxable income each year, provided ownership and business continuity conditions are met. Losses from before corporate tax applied cannot be used.
Example
A Dubai company has accounting profit of AED 1,200,000, including AED 40,000 of client entertainment. Adding back 50% gives taxable income of AED 1,220,000. Tax is 9% of the amount above AED 375,000: 9% × AED 845,000 = AED 76,050.
Registration deadlines
Who Must Register for Corporate Tax, and When?
Every UAE company must register for corporate tax and obtain a corporate tax registration number, even if it expects to pay no tax. The registration is separate from VAT.
- Company incorporated on or after 1 March 2024
- Within 3 months of incorporation
- Foreign company with a UAE permanent establishment
- Within 6 months of the permanent establishment existing
- Individual with business turnover above AED 1 million
- By 31 March of the following year
- Company that existed before 1 March 2024, licence issued January–February
- 31 May 2024
- Licence issued March–April
- 30 June 2024
- Licence issued May / June / July
- 31 July / 31 August / 30 September 2024
- Licence issued August–September / October–November / December
- 31 October / 30 November / 31 December 2024
Missing the deadline costs AED 10,000. The FTA waives this penalty if the first corporate tax return is filed within 7 months of the end of the first tax period.
EmaraTax step by step
How to Register for Corporate Tax on EmaraTax
Step
Create an EmaraTax account
Sign up on the FTA portal with an email address or UAE Pass, then add the company as a taxable person.
Step
Prepare the documents
Trade licence, Memorandum of Association, passport and Emirates ID of the authorised signatory, and proof of authorisation.
Step
Complete the application
Enter the entity details, licence information, owners, business activities and financial year.
Step
Submit and answer queries
The FTA reviews the application and may ask for more information; replies must be sent through EmaraTax.
Step
Receive the TRN
Once approved, the company receives its corporate tax registration number and certificate on EmaraTax.
Step
Plan the first return
Note the first tax period and filing deadline, and set up the records needed for the return.
Our services
Our UAE Corporate Tax Services
Impact assessment
Taxable income modelling, exemptions and reliefs, and planning before your first or next return.
Return filing
Tax computation, schedules and disclosures, management review and EmaraTax filing and payment.
Small Business Relief
Revenue testing, eligibility checks and analysis of whether electing SBR is the right choice for you.
QFZP compliance
Qualifying income mapping, de minimis testing, substance review and audited financial statements. See Qualifying Free Zone Person.
Transfer pricing
Transfer pricing disclosure form, Local File, Master File and benchmarking studies.
Tax groups
Review of the 95% ownership condition, group structure analysis and FTA application support.
FTA queries and audits
Support with FTA queries, tax audits, penalties and reconsideration requests, with representation through Saif Chartered Accountants.
Impact assessment
Corporate Tax Impact Assessment and Computation
A corporate tax impact assessment shows what the 9% tax will mean for your business before you file, so there are no surprises on the return.
What it covers: a taxable income model built from your accounts, the adjustments the law requires (non-deductible expenses, interest limits, exempt income), available reliefs such as Small Business Relief and the QFZP 0% rate, group and transfer pricing exposure, and a plan for your first or next return.
Who needs one: newly registered companies, groups with related-party transactions, free zone companies relying on the 0% rate, and businesses close to the AED 3 million Small Business Relief threshold.
What you receive: a written assessment of your position and a computation file that carries straight into your corporate tax return, with the points to fix in your bookkeeping highlighted.
Turnaround: usually one to two weeks once we have your trial balance and key contracts, depending on the size of the business.
Read more about how a corporate tax impact assessment works.
Business types
How Corporate Tax Applies to Different Businesses
Mainland LLC
- Must register?
- Yes
- How it is taxed
- 0% up to AED 375,000, 9% above
Free zone company (QFZP)
- Must register?
- Yes
- How it is taxed
- 0% on qualifying income, 9% on other income
Free zone company (not QFZP)
- Must register?
- Yes
- How it is taxed
- Standard rates: 0% up to AED 375,000, 9% above
Branch of a foreign company
- Must register?
- Yes
- How it is taxed
- Taxed on profits of the UAE permanent establishment
Freelancer or sole establishment
- Must register?
- Yes, if turnover is above AED 1 million
- How it is taxed
- Business income taxed at standard rates
Employee earning a salary
- Must register?
- No
- How it is taxed
- Salary is not subject to corporate tax
Government entity or qualifying public benefit entity
- Must register?
- Depends on exemption
- How it is taxed
- Exempt where all conditions are met
Small Business Relief
Small Business Relief, Extended to 2029
Under Article 21 of the Corporate Tax Law, a UAE resident person with revenue of AED 3 million or less can elect to be treated as having no taxable income, and files a simplified return. Ministerial Decision No. 131 of 2026 extended the relief to tax periods ending on or before 31 December 2029.
- Revenue must not exceed AED 3 million in the current and every previous tax period
- The election is made in each corporate tax return
- Qualifying Free Zone Persons and members of large multinational groups cannot elect it
- While SBR applies, tax losses and disallowed interest cannot be carried forward from those years
SBR is a relief, not a 0% rate, and it is not always the best choice: a business with losses may be better off filing normally. We model both before you file.
Free zones
Qualifying Free Zone Person, Protecting the 0% Rate
A free zone company is a QFZP only while it meets every condition; it is not an election in the return. Qualifying and excluded activities are set by Ministerial Decision No. 229 of 2025, which replaced Decision No. 265 of 2023 with effect from 1 June 2023.
With another free zone person that is the beneficial recipient
Qualifying income, unless it comes from an excluded activity
With a mainland or overseas company
Qualifying income only for a listed qualifying activity
With individuals
Generally an excluded activity, with limited exceptions
Commercial property in a free zone let to free zone persons
Can be qualifying income, subject to conditions
Income of a domestic or foreign permanent establishment
Taxed at 9%
Qualifying intellectual property income
Nexus-based portion can be taxed at 0%
Non-qualifying revenue above 5% of total revenue or AED 5 million, whichever is lower (the de minimis limit), ends QFZP status for that period and the next four.
Corporate tax desk
Get Your Corporate Tax Return Right the First Time
We prepare your corporate tax computation from your audited or management accounts, explain every adjustment and file the return on EmaraTax before the deadline.
What we deliver
- Registration status and deadline check
- Taxable income computation with every adjustment explained
- SBR, QFZP and tax group options compared
- Transfer pricing disclosure where required
- Return filed on EmaraTax with payment confirmation
Our process
How We Handle Your Corporate Tax
Step01
Scope and registration
We confirm your taxable status, financial year, registration and filing deadline, and register you on EmaraTax if needed.
Step02
Records and reconciliation
We reconcile your financial statements, trial balance and ledgers, and identify related-party transactions.
Step03
Tax computation
We apply the adjustments, reliefs, exempt income, losses, SBR or QFZP rules and prepare the return for your approval.
Step04
Filing and support
We file the return on EmaraTax, confirm the payment due and keep the support file ready for any FTA query.
Filing calendar
Corporate Tax Return and Payment Deadlines
The return and the tax are both due within nine months after the end of your tax period. A registered company must file even if it made a loss or owes no tax.
- 31 December 2025
- 1 January – 31 December 2025
30 September 2026 - 31 March 2026
- 1 April 2025 – 31 March 2026
31 December 2026 - 30 June 2026
- 1 July 2025 – 30 June 2026
31 March 2027
Avoid penalties
Corporate Tax Penalties in the UAE
| Violation | Penalty |
|---|---|
| Late corporate tax registration | AED 10,000 (waivable if the first return is filed within 7 months) |
| Late corporate tax return | AED 500 per month for the first 12 months, then AED 1,000 per month |
| Late payment of corporate tax | 14% per year, calculated monthly on the unpaid tax |
| Incorrect return | Penalty based on the tax difference and how it was found |
Penalties under Cabinet Decision No. 75 of 2023 and Cabinet Decision No. 129 of 2025, which introduced the 14% per year late-payment rate from 14 April 2026. We review each case before filing.
Audited Financial Statements and Transfer Pricing Documents
Corporate tax returns are based on financial statements, and some companies must have them audited:
- Companies with revenue above AED 50 million in the tax period
- Every Qualifying Free Zone Person, whatever its revenue
Companies with related-party transactions file a transfer pricing disclosure form with the return. A Local File and Master File are required for companies with revenue of AED 200 million or more, or that belong to a multinational group with revenue of AED 3.15 billion or more.
As a Ministry of Economy and Tourism approved audit firm, we prepare your audit and corporate tax return together, so the figures match.
VAT vs corporate tax
Corporate Tax vs VAT: What Is the Difference?
What is taxed
- Corporate tax
- Net business profit
- VAT
- Supplies of goods and services
Rate
- Corporate tax
- 0% up to AED 375,000, then 9%
- VAT
- 5% standard rate
Registration
- Corporate tax
- All companies, whatever the turnover
- VAT
- Above AED 375,000 of taxable supplies
Return
- Corporate tax
- Once a year, within 9 months
- VAT
- Usually quarterly, within 28 days
Filing checklist
Documents Needed for Corporate Tax Filing
We send you a checklist based on your business. For most companies we need:
- Trade licence, Memorandum of Association and corporate tax registration certificate
- Financial statements for the tax period (audited where required)
- Trial balance and general ledger
- Fixed asset register and depreciation schedule
- Details of related-party and connected-person transactions
- Loan agreements and interest details
- Breakdown of entertainment, donations, fines and other non-deductible items
- Prior tax losses and the previous year's return, if any
Glossary
Corporate Tax Terms Explained
- Taxable income
Accounting profit adjusted for corporate tax rules, on which tax is charged.
- Taxable person
A person that must register and file under the Corporate Tax Law.
- Tax period
The financial year a corporate tax return covers.
- Small Business Relief
Election for residents with revenue up to AED 3 million to be treated as having no taxable income.
- QFZP
Qualifying Free Zone Person: a free zone company paying 0% on qualifying income.
- Tax group
UAE companies with 95% common ownership filing one return.
- Permanent establishment
A fixed place of business through which a foreign company operates in the UAE.
- Transfer pricing
Rules requiring related-party transactions to be at arm's length.
Why SGA World
Why Choose SGA World for Corporate Tax?
Audit and tax in one team
Your corporate tax return is prepared by the same team that knows your accounts and audit, so adjustments are supported.
Transfer pricing capability
Benchmarking on Orbis and TP Catalyst databases for related-party transactions and disclosures.
FTA representation
Formal representation through our associate office, Saif Chartered Accountants, an FTA-registered tax agency.
Location: Dubai
Dubai Office
Our Dubai office in The Exchange Tower, Business Bay is the central hub for our audit, accounting and tax services across the UAE.
Dubai
Office 1923, The Exchange Tower, Business Bay, Dubai
Abu Dhabi
Khalidiya Towers M-B6, W10, Al Bateen, Al Khalidiyah, Abu Dhabi
Talk to an auditor
Tell us your company type, jurisdiction and deadline. We will confirm the scope, timeline and fee.
- WhatsApp us+971 50 627 3556
- Call us+971 4 570 1795
- Email us[email protected]
- Book an appointmentChoose a time that suits you
Prefer a form? Send us a detailed enquiry.
Insights
Related guides
Who prepared this page
Written and reviewed by SGA World's audit and tax team
This guide is prepared by chartered accountants at SGA World Auditing Accounting L.L.C S.P.C in Business Bay, Dubai, a Ministry of Economy and Tourism approved audit firm, and checked against Federal Tax Authority legislation and guidance. It is reviewed whenever the rules change.
- Last reviewed 16 October 2026
- Chartered accountants from India and the UK
- FTA representation through Saif Chartered Accountants
Have a question about your company?
Tell us your activity, jurisdiction and deadline. A chartered accountant will reply.
Ask an expertFrequently asked questions
UAE Corporate Tax – FAQs
Short answers to the questions UAE businesses ask us most. Still unsure?
Talk to our team01.What is the UAE corporate tax rate?
Taxable income up to AED 375,000 is taxed at 0% and the portion above AED 375,000 at 9%. Qualifying Free Zone Persons pay 0% on qualifying income, and large multinational groups are subject to a 15% domestic minimum top-up tax.
02.Who must register for corporate tax in the UAE?
All UAE mainland and free zone companies, foreign companies managed in the UAE or with a UAE permanent establishment, and individuals whose business turnover exceeds AED 1 million a year. Registration is required even if no tax is due.
03.What is the deadline to register a new company for corporate tax?
A company incorporated on or after 1 March 2024 must register within three months of incorporation. Late registration carries an AED 10,000 penalty, which is waived if the first return is filed within seven months of the end of the first tax period.
04.How do I register for corporate tax in the UAE?
Create an account on the FTA EmaraTax portal, add the company as a taxable person, upload the trade licence, Memorandum of Association and signatory ID, complete the application and submit it. The FTA issues a corporate tax registration number once approved.
05.When is the corporate tax return due?
The return and payment are due within nine months after the end of the tax period. For a 31 December 2025 year end, the deadline is 30 September 2026.
06.Do I have to file a corporate tax return if my company made a loss?
Yes. A registered company must file a return every year, even if it made a loss or has no tax to pay. Filing records the loss so it can be carried forward.
07.What is Small Business Relief?
A UAE resident person with revenue of AED 3 million or less can elect to be treated as having no taxable income. It applies to tax periods ending on or before 31 December 2029, following Ministerial Decision No. 131 of 2026.
08.Do free zone companies pay corporate tax?
Free zone companies must register and file. A company that meets every Qualifying Free Zone Person condition pays 0% on qualifying income and 9% on other income; otherwise the standard 9% rate applies.
09.Which expenses are not fully deductible?
Client entertainment is 50% deductible, fines and penalties are not deductible, net interest above AED 12 million is limited to 30% of tax EBITDA, and donations are deductible only to qualifying public benefit entities.
10.How are tax losses treated?
Tax losses can be carried forward with no time limit and offset against up to 75% of taxable income in later years, provided ownership and business continuity conditions are met.
11.Do I need audited financial statements for corporate tax?
Audited financial statements are required for companies with revenue above AED 50 million and for all Qualifying Free Zone Persons. Other companies can file based on their financial statements, although banks and free zones may still require an audit.
12.What is the penalty for filing a corporate tax return late?
AED 500 for each month or part of a month for the first 12 months, then AED 1,000 per month. Late payment is charged at 14% per year, calculated monthly.
13.Does corporate tax apply to salaries?
No. Salaries and other employment income of individuals are not subject to UAE corporate tax.
14.What is a UAE tax group?
UAE resident companies with 95% common ownership can apply to form a tax group, which files a single corporate tax return. Free zone QFZPs and exempt persons cannot join.
15.Is there withholding tax in the UAE?
The corporate tax law includes withholding tax on certain UAE-source payments to non-residents, but the rate is currently 0%, so no tax is withheld in practice.
16.How much does a corporate tax consultant charge in Dubai?
Fees depend on your revenue and transaction volume, the number of entities, whether you are in a free zone or claiming the QFZP 0% rate, and whether transfer pricing documentation is needed. SGA World quotes a fixed fee after a short scope call, so you know the cost before work starts.
17.Do you provide corporate tax services in Abu Dhabi?
Yes. Our Abu Dhabi office in Khalidiya Towers, Al Bateen, provides the same corporate tax registration, impact assessment and return filing services, with the same team and process as our Dubai office in Business Bay.
18.What is a corporate tax impact assessment?
It is a review of how UAE corporate tax applies to your business: a taxable income model from your accounts, the required adjustments, available reliefs such as Small Business Relief and the QFZP 0% rate, and transfer pricing exposure. You receive a written assessment and a computation file for your return.
