UAE Corporate Tax
UAE Corporate Tax Guide: Rates, Registration and Filing
A practical overview of UAE Corporate Tax rates, taxable persons, registration, Small Business Relief, returns and records.
Reviewed against official UAE sources ·
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What is the UAE Corporate Tax rate?
The general UAE Corporate Tax rate is 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000, subject to special regimes and rules. Registration, return filing and record-keeping obligations can apply even where no tax is payable.
0% up to AED 375,000 of taxable income and 9% above that threshold, subject to the law.
A Tax Return and payment are generally due within nine months after the end of the Tax Period.
The relief was extended for eligible periods ending on or before 31 December 2029, subject to conditions.
Who may be subject to UAE Corporate Tax?
UAE companies and other juridical persons, qualifying foreign persons and natural persons conducting taxable UAE business activity can fall within the regime. A natural person is generally within scope only when UAE business turnover exceeds AED 1 million in a Gregorian calendar year; wages, personal investment income and real-estate investment income are excluded from that business test.
- Identify the taxable person before calculating income.
- Do not treat a domestic branch as a separate taxable person from its UAE head office.
- Review non-resident permanent-establishment and nexus rules separately.
- Assess Free Zone status and income streams rather than assuming a universal 0% rate.
How the 0% and 9% bands work
For a person subject to the general rates, the bands apply to taxable income—not gross revenue. Accounting profit is the starting point, followed by the adjustments, exemptions, reliefs and deduction limits required by the Corporate Tax Law.
- 0% applies to taxable income up to and including AED 375,000.
- 9% applies to the portion of taxable income above AED 375,000.
- Qualifying Free Zone Persons and large multinational groups require separate analysis.
- Revenue thresholds for registration or relief are different from taxable-income rate bands.
Registration, filing and records
Taxable persons must register within the timeline that applies to their legal category. A return and payment are generally due within nine months after the end of the Tax Period, and supporting records should be retained for the legally required period.
- Confirm the Tax Period and registration status.
- Close the accounts and reconcile taxable-income adjustments.
- Review related-party and connected-person transactions.
- File through EmaraTax and retain the return, calculations and supporting evidence.
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Common questions
What is the UAE Corporate Tax rate?
The general rates are 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000, subject to special regimes and legislation.
Is Corporate Tax charged on revenue or profit?
The general rate is applied to taxable income, which starts from accounting income and is adjusted under the Corporate Tax Law. Revenue is relevant for separate tests such as natural-person scope and Small Business Relief.
Does a company need to file if no Corporate Tax is payable?
Yes, a registered taxable person may still have to file a return even if no tax is payable, including when taxable income falls within the 0% band or an eligible person elects for Small Business Relief.
Who can claim UAE Small Business Relief?
Eligible Resident Persons with revenue not exceeding AED 3 million may elect for Small Business Relief for qualifying Tax Periods, subject to exclusions and the detailed conditions. The Ministry of Finance extended the relevant period to Tax Periods ending on or before 31 December 2029.
Official sources
These primary UAE sources support the figures and rules summarised above. Review the source and any later amendment before acting.