UAE Corporate Tax Compliance Guide
Everything you need to know about the 9% corporate tax, thresholds, exemptions, and filing deadlines.
Download Complete Guide
30+ pages covering all aspects of UAE corporate tax compliance, deadlines, and strategies.
1What is UAE Corporate Tax?
The UAE introduced corporate tax under Federal Decree-Law No. 47 of 2022, effective from June 1, 2023. The standard rate is 9% on taxable income exceeding AED 375,000.
- 0% on taxable income up to AED 375,000
- 9% on taxable income exceeding AED 375,000
- 0% for qualifying Free Zone income
2Who Must Register?
Must Register
- • UAE resident companies
- • Branches of foreign companies
- • Free Zone companies
- • Natural persons with business income > AED 1M
- • Non-residents with UAE permanent establishment
Generally Exempt
- • Government entities
- • Pension funds
- • Qualifying public benefit entities
- • Employment income
- • Personal investment income
3Key Deadlines
| Deadline | Requirement | Penalty |
|---|---|---|
| Registration | Within 3 months of first tax period | AED 10,000 - 50,000 |
| Tax Return | Within 9 months of tax period end | AED 5,000 - 20,000 |
| Payment | With tax return submission | 4% per month |
| Records | Maintain for 7 years | AED 10,000 - 20,000 |
4Free Zone Benefits
Free Zone companies can benefit from 0% corporate tax on qualifying income if they meet specific conditions:
Substance
Adequate presence and employees in the Free Zone
Qualifying Income
Income from transactions with other Free Zone entities
Compliance
No election to be subject to standard CT rate
5Small Business Relief
Businesses with revenue below AED 3 million may elect for Small Business Relief, treating their taxable income as zero for the relevant tax period.
Note: This relief is available for tax periods starting on or before December 31, 2026. Even with relief, registration and filing requirements still apply.
Need Personalized Advice?
Every business is different. Get a free consultation to understand your specific tax obligations and optimization strategies.
Get Free Consultation