Banking, Tax & Accounting
UAE Corporate Tax Registration & Filing
UAE corporate tax applies at 9% on taxable profits above AED 375,000, with 0% below that threshold. Every taxable entity, including free zone companies, must register with the Federal Tax Authority and file an annual return. Qualifying Free Zone Persons can keep 0% on qualifying income.
Last reviewed · Reviewed by Mahmoud Mansour, Founder & Managing Director (lawyer in the UAE since 2006) · EH Management Consultancy LLC, Dubai
At a glance
Key facts about corporate Tax
- Standard rate
- 9% on taxable income above AED 375,000
- Below threshold
- 0%
- Free zone regime
- 0% on qualifying income for Qualifying Free Zone Persons that meet the conditions
- Registration
- Required for taxable persons, including free zone companies
- Return
- Annual, due within nine months of the tax period end
Who it is for
Is this the right service for you?
- Mainland and free zone companies
- Holding and offshore entities
- Freelancers with a licence
- Groups assessing QFZP eligibility
Process
How it works, step by step
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01
Assess status
Determine if you are a taxable person and whether QFZP conditions can be met.
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02
Register with the FTA
Apply for a Corporate Tax registration number.
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03
Maintain records
Keep accounting records and substance evidence.
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04
Prepare financials
Produce accounts on the required basis, audited where applicable.
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05
File the annual return
Submit the return and pay tax by the deadline.
Documents
What you typically need
- Trade licence
- Owner and manager identification
- Financial statements
- Group structure and related-party records
- Substance evidence for QFZP
Cost
What drives the price
Fees depend on your situation, so we quote after a short consultation with no hidden extras. The main factors are:
- Complexity of the entity
- Related-party transactions
- Audit requirement
- Return volume and deadlines
Frequently asked
Questions about corporate Tax
What is the UAE corporate tax rate?
The standard rate is 9% on taxable income above AED 375,000. Income up to that threshold is taxed at 0%.
Do free zone companies need to register?
Yes. Free zone entities must register with the FTA, even if they qualify for a 0% rate on qualifying income.
What is a Qualifying Free Zone Person?
A free zone entity that meets conditions such as adequate substance, audited accounts and the de minimis limit may apply 0% to qualifying income. Non-qualifying income is taxed at 9%.
When is the corporate tax return due?
Returns are due within nine months of the end of the tax period.
Official sources
Verify it yourself
Rules and fees change. These government and regulator pages are the authoritative references behind this page.
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