UAE Corporate Tax, explained by people who do the accounting behind it.
Most Corporate Tax problems in the UAE are not tax problems. They are accounting problems that become visible at filing. These guides cover what actually has to be true in your records — written for owners and finance managers, not for tax specialists.
The four questions we are asked most.
General information, not tax advice.
What is the UAE Corporate Tax rate?
0% on taxable income up to AED 375,000 and 9% above that threshold for standard taxable persons. Qualifying Free Zone Persons may access 0% on qualifying income where all conditions are met.
Do all UAE companies have to register for Corporate Tax?
Registration applies broadly to taxable persons, including free zone entities expecting a 0% rate and businesses electing for Small Business Relief. Expecting nil tax does not remove the registration obligation.
When is the Corporate Tax return due?
Within nine months of the end of the relevant tax period, with payment due by the same date.
Does a free zone licence mean 0% Corporate Tax?
No. It makes an entity eligible to be assessed as a Qualifying Free Zone Person, which requires adequate UAE substance, qualifying income, de minimis compliance, transfer pricing compliance and audited financial statements.
Get your Corporate Tax position reviewed.
Fixed-fee review covering registration status, records readiness, free zone qualifying income analysis where relevant, Small Business Relief modelling and the elections that need a decision this period.