UAE corporate tax

The 9% corporate tax, handled from registration to return

UAE corporate tax is here. We register your business, calculate your taxable income correctly, check whether Small Business Relief applies, and file your return on time — so the new regime is one less thing to worry about.

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above AED 375k profit

The essentials

How UAE corporate tax actually works

Corporate tax applies to financial years starting on or after 1 June 2023, at a headline rate of 9%.

The first AED 375,000 of taxable income is taxed at 0%; profit above that is taxed at 9%. Almost every business must register for corporate tax and obtain a registration number, even if it ends up owing nothing. Returns are filed through EmaraTax within nine months of the end of your financial year. We handle the registration, the calculation and the filing — and flag the reliefs that could reduce your bill to zero.

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What's included

The whole corporate tax cycle

Registration, computation and compliance — nothing left for you to chase.

CT registrationFull registration on EmaraTax and issuance of your corporate tax registration number.

Taxable income calculationAccounting profit adjusted for exempt income, disallowable costs and the rules that apply to you.

Small Business ReliefWe check whether your revenue qualifies you to elect for relief and effectively pay no CT.

Free-zone analysisAssessment of whether you're a Qualifying Free Zone Person eligible for the 0% rate on qualifying income.

Return filingYour CT return prepared and submitted within nine months of your financial year-end.

Transfer pricing supportGuidance on related-party transactions and the documentation the law expects you to keep.

Provision & planningWe help you set aside the right amount through the year so the bill is never a surprise.

Record-keepingFinancial records and supporting documents maintained for the period the FTA requires.

Why work with us

A new tax shouldn't mean a new headache

Corporate tax is unfamiliar territory for most UAE businesses. We make the transition genuinely painless.

Pay only what's due

We apply every relief and exemption you qualify for, so you never overpay corporate tax.

Filed on time

Your nine-month deadline is tracked and met, so late-filing penalties never enter the picture.

No nasty surprises

We forecast your liability through the year so the final number is one you already saw coming.

The process

From registration to filed return

Register

We complete your EmaraTax corporate tax registration and secure your registration number.

Review

We assess your structure, free-zone status and revenue to identify the rate and reliefs that apply.

Compute

We calculate taxable income from your accounts, with all the adjustments the law requires.

File

We submit your return within nine months of year-end and confirm exactly what's payable.

Common questions

UAE corporate tax, answered

Does my business have to register for corporate tax?

In almost all cases, yes. Taxable persons — including mainland and free-zone companies — are required to register for corporate tax and obtain a registration number, even if their profit falls within the 0% band or they qualify for a relief.

What is the corporate tax rate?

The first AED 375,000 of taxable income is taxed at 0%, and income above that at 9%. Certain large multinational groups fall under separate global minimum-tax rules, but for most UAE SMEs the 0% and 9% bands are what matter.

What is Small Business Relief?

Small Business Relief lets a resident business with revenue at or below AED 3 million in the relevant and previous tax periods elect to be treated as having no taxable income for that period — meaning no corporate tax to pay. We check whether you qualify and make the election for you.

When is the corporate tax return due?

The return and any payment are due within nine months of the end of your financial year. For a year ending 31 December, for example, the deadline is the following 30 September.

Do free-zone companies pay corporate tax?

A Qualifying Free Zone Person can benefit from a 0% rate on its qualifying income, with 9% applying to non-qualifying income, provided it meets the conditions in the law. Free-zone status doesn't remove the obligation to register and file — and the qualifying-income rules are detailed, so we assess each case individually.

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Stay ahead of corporate tax

Book a free consultation and we'll map your obligations, check your reliefs and quote a fixed fee.

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