Corporate Tax Consultants in Dubai, UAE
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A&A Associate is a leading firm of corporate tax consultants in Dubai, UAE, helping businesses register, file, and stay compliant with the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022). From mainland enterprises to free zone companies and multinational groups, our FTA-approved tax experts deliver end-to-end corporate tax solutions tailored to your business.
What is UAE Corporate Tax?
Quick Answer: UAE Corporate Tax is a federal direct tax of 9% levied on the net profits of businesses operating in the UAE. It came into effect on June 1, 2023, under Federal Decree-Law No. 47 of 2022, and is administered by the Federal Tax Authority (FTA).
The introduction of corporate tax aligns the UAE with global tax standards (OECD BEPS framework) while preserving the country's competitive position. The law applies to all UAE-incorporated businesses, foreign entities with a UAE presence, and certain natural persons conducting business activities.
Key Highlights of UAE Corporate Tax Law
- Effective Date: June 1, 2023
- Standard Rate: 9% on taxable income above AED 375,000
- Small Business Threshold: 0% on the first AED 375,000
- MNE Rate (Pillar Two): 15% Domestic Minimum Top-up Tax (effective 1 Jan 2025)
- Governing Body: Federal Tax Authority (FTA)
- Filing Portal: EmaraTax (eservices.tax.gov.ae)
Who Needs to Register for Corporate Tax in the UAE?
All UAE businesses — mainland, free zone, and certain foreign entities — must register for corporate tax with the FTA, regardless of income. Even businesses earning below AED 375,000 must register and file an annual tax return.
Taxable Persons Under UAE Corporate Tax Law
The following entities are required to register:
- UAE-incorporated companies (LLCs, PJSCs, PSCs)
- Free zone companies (including QFZPs)
- Foreign legal entities with a Permanent Establishment (PE) in the UAE
- Natural persons conducting business with annual turnover > AED 1 million
- Branches of foreign companies operating in the UAE
- Partnerships (unincorporated, where elected)
Exempt Persons & Entities
Certain entities are exempt from corporate tax (subject to FTA approval):
What Are the Corporate Tax Rates in the UAE?
UAE corporate tax rates are 0% on taxable income up to AED 375,000 and 9% on taxable income exceeding AED 375,000. Qualifying Free Zone Persons (QFZPs) pay 0% on qualifying income, while large multinationals fall under the 15% global minimum tax (Pillar Two).
UAE Corporate Tax Rate Table 2025
| Taxable Person Category | Tax Rate | Threshold |
|---|---|---|
| Resident Business – Standard | 0% | Up to AED 375,000 |
| Resident Business – Standard | 9% | Above AED 375,000 |
| Qualifying Free Zone Person (QFZP) | 0% | On Qualifying Income |
| Qualifying Free Zone Person (QFZP) | 9% | On Non-Qualifying Income |
| MNE (Revenue ≥ EUR 750M) | 15% | Effective Jan 1, 2025 |
| Small Business Relief | 0% | Revenue ≤ AED 3M |
Key Points to Remember
- The AED 375,000 threshold applies once per tax group
- Qualifying Income includes income from qualifying activities (e.g., trading with other free zone persons)
- Pillar Two applies only to large multinationals as per OECD GloBE rules
How to Register for Corporate Tax in the UAE? (Step-by-Step)
To register for UAE corporate tax, businesses must apply through the EmaraTax portal, submit trade license documents, financial details, and obtain a Corporate Tax Registration Number (TRN). The process typically takes 20 business days post-submission.
7-Step Corporate Tax Registration Process
Step 1 Create an EmaraTax Account
Visit eservices.tax.gov.ae and sign up using UAE Pass or email.
Step 2 Add Taxable Person
Link your business entity to your EmaraTax profile.
Step 3 Upload Required Documents
Submit trade license, MOA, Emirates ID, passport copies, and contact details.
Step 4 Provide Business Activity Details
Specify business activity, turnover, and financial year.
Step 5 Submit Authorized Signatory Information
Add the signatory's identification and Power of Attorney (if applicable).
Step 6 Review & Submit
Verify all details and submit the registration application.
Step 7 Receive Corporate Tax TRN
Upon approval, the FTA issues a unique Corporate Tax Registration Number.
Late registration attracts an AED 10,000 penalty under Cabinet Decision No. 75 of 2023. Deadlines are staggered by trade license issuance month.
Documents Required for Corporate Tax Registration
Corporate Tax Registration Deadlines: The FTA has set staggered deadlines based on the month of trade license issuance. Late registration attracts an AED 10,000 penalty under Cabinet Decision No. 75 of 2023.
How to File Corporate Tax Returns in the UAE?
UAE businesses must file their corporate tax return through the EmaraTax portal within 9 months from the end of their financial year. The filing must include audited financials, taxable income computation, and applicable adjustments.
Step-by-Step Corporate Tax Filing Process
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Maintain audited financial statements as per IFRS
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Compute taxable income with permitted adjustments and exemptions
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Apply applicable reliefs — Small Business Relief, QFZP, Tax Group
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Login to EmaraTax and access the Corporate Tax dashboard
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Complete the CT Return form — income, adjustments, deductions
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Upload supporting documents — financials, TP disclosures
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Submit the return and pay any tax liability
Tax Period & Filing Deadline Example
| Financial Year End | Filing Deadline |
|---|---|
| 31 December 2024 | 30 September 2025 |
| 31 March 2025 | 31 December 2025 |
| 30 June 2025 | 31 March 2026 |
Corporate Tax Compliance Checklist (FTA-Approved)
Free Zone vs Mainland Corporate Tax in UAE
Mainland companies in the UAE are subject to 9% corporate tax on profits above AED 375,000, while qualifying free zone companies enjoy a 0% rate on qualifying income. To benefit, free zones must meet QFZP conditions.
Free Zone vs Mainland Comparison Table
| Feature | Free Zone (QFZP) | Mainland |
|---|---|---|
| Tax Rate on Qualifying Income | 0% | N/A |
| Tax Rate on Non-Qualifying Income | 9% | 9% |
| AED 375,000 Threshold | Not applicable to qualifying income | Applicable |
| Audit Requirement | Mandatory | Mandatory (above thresholds) |
| Transfer Pricing Compliance | Required | Required |
| FTA Registration | Mandatory | Mandatory |
| Substance Requirements | Yes (Adequate substance in FZ) | N/A |
Qualifying Free Zone Person (QFZP) Explained
- Maintains adequate substance in the UAE free zone
- Earns qualifying income (e.g., transactions with other free zone persons)
- Complies with transfer pricing rules
- Has audited financial statements
- Does not elect to be subject to standard corporate tax
- Meets the De Minimis rule (non-qualifying revenue ≤ 5% or AED 5M)
What is Small Business Relief in UAE?
Small Business Relief allows UAE resident businesses with revenue of AED 3 million or less to be treated as having no taxable income, effectively paying 0% corporate tax. This relief is available for tax periods ending on or before 31 December 2026.
Small Business Relief vs Standard Corporate Tax
| Feature | Small Business Relief | Standard Corporate Tax |
|---|---|---|
| Eligibility | Revenue ≤ AED 3M | All taxable persons |
| Tax Rate | 0% | 0% / 9% |
| Tax Return Filing | Simplified | Full return required |
| Transfer Pricing Disclosure | Not Required | Required |
| Loss Carry Forward | Not Available | Available |
| Election Required | Yes (per tax period) | No |
| Available Until | 31 December 2026 | Indefinite |
Eligibility Criteria
- Must be a Resident Person
- Annual revenue ≤ AED 3 million in current and all previous tax periods
- Not a member of a Multinational Enterprise Group
- Not a Qualifying Free Zone Person
Exempt Income Under UAE Corporate Tax
The following income categories are exempt from UAE corporate tax:
Corporate Tax Penalties and Fines in UAE
Penalties for non-compliance with UAE corporate tax law range from AED 500 to AED 50,000+, including AED 10,000 for late registration, monthly fines for late filing, and substantial penalties for tax evasion.
Corporate Tax Penalty Table
| Violation | Penalty (AED) |
|---|---|
| Failure to register on time | 10,000 |
| Failure to file CT return on time | 500/month (first 12 months); 1,000/month thereafter |
| Failure to settle tax payable | 14% per annum on outstanding tax |
| Incorrect tax return | 500 (if not corrected) |
| Failure to maintain records | 10,000 (first); 20,000 (repeat) |
| Failure to submit records in Arabic | 5,000 |
| Failure to inform FTA of changes | 1,000 (first); 5,000 (repeat) |
| Failure to deregister within 3 months | 1,000/month (max 10,000) |
Why Do Businesses Need Corporate Tax Consultants in Dubai?
UAE Corporate Tax is a complex regime involving QFZP rules, transfer pricing, exempt income, tax groups, and Pillar Two compliance. Hiring an experienced corporate tax consultant in Dubai offers the following benefits:
Get expert guidance from FTA-approved tax agents.
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Required Documents Checklist for UAE Corporate Tax
To ensure smooth registration and filing, prepare the following:
- Trade License (valid)
- MOA / AOA
- Emirates ID & Passport copies
- Company contact details
- Authorized signatory documents
- Financial Year information
- Existing TRN (if VAT-registered)
- Audited Financial Statements
- Trial Balance & General Ledger
- Bank Statements
- Tax Adjustments Working
- Transfer Pricing documentation
- Related party transaction details
- Prior year tax computations (if any)
Download our Complete Corporate Tax Documents Checklist (PDF)
UAE Corporate Tax Filing Deadlines 2025
| Financial Year | Tax Period End | Registration Deadline | Filing Deadline |
|---|---|---|---|
| Jan 1 – Dec 31 | Dec 31, 2024 | As per FTA staggered schedule | Sep 30, 2025 |
| Apr 1 – Mar 31 | Mar 31, 2025 | As per FTA staggered schedule | Dec 31, 2025 |
| Jul 1 – Jun 30 | Jun 30, 2025 | As per FTA staggered schedule | Mar 31, 2026 |
| Oct 1 – Sep 30 | Sep 30, 2025 | As per FTA staggered schedule | Jun 30, 2026 |
Don't miss your deadline.
Faq
Here are some common questions about Corporate Tax
What is UAE corporate tax?
UAE corporate tax is a 9% federal direct tax on business net profits exceeding AED 375,000, effective from June 1, 2023, under Federal Decree-Law No. 47 of 2022.
When did UAE corporate tax come into effect?
UAE corporate tax became effective on June 1, 2023, applying to financial years beginning on or after this date.
Who is subject to UAE corporate tax?
All UAE-incorporated companies, free zone entities, foreign companies with a Permanent Establishment in the UAE, and natural persons earning over AED 1M annually from business activities.
What is the corporate tax rate in UAE?
The UAE corporate tax rate is 0% on profits up to AED 375,000 and 9% on profits above AED 375,000. Multinationals subject to Pillar Two pay 15%.
Is corporate tax applicable to free zone companies?
Yes. Free zone companies must register and file corporate tax. However, Qualifying Free Zone Persons (QFZPs) enjoy 0% on qualifying income.
What is a Qualifying Free Zone Person (QFZP)?
A QFZP is a free zone company meeting specific conditions—adequate substance, qualifying income, transfer pricing compliance, audited financials—that allow it to benefit from 0% corporate tax.
How do I register for corporate tax in the UAE?
Register through the EmaraTax portal at eservices.tax.gov.ae by submitting your trade license, MOA, Emirates ID, and authorized signatory details.
What is the deadline for corporate tax registration?
Registration deadlines are staggered based on your trade license issuance month. Late registration attracts an AED 10,000 penalty.
What is the deadline for filing corporate tax returns?
Returns must be filed within 9 months from the end of the relevant tax period.
What documents are required for corporate tax registration?
Trade license, MOA/AOA, Emirates ID, passport copies, authorized signatory information, contact details, and financial year information.
What is Small Business Relief?
Small Business Relief enables UAE resident businesses with revenue ≤ AED 3 million to be treated as having no taxable income, effectively paying 0% corporate tax until 31 Dec 2026.
What income is exempt from UAE corporate tax?
Exempt income includes dividends from UAE companies, qualifying foreign dividends, capital gains on qualifying shareholdings, and intra-group transactions.
Are individuals subject to UAE corporate tax?
Only natural persons conducting business in the UAE with annual turnover exceeding AED 1 million are subject to corporate tax. Salaries, personal investments, and real estate income (non-business) are exempt.
What are the penalties for late corporate tax registration?
Late registration attracts a fixed penalty of AED 10,000.