UAE Corporate Tax Registration and Filing:
Deadlines, Rates and Compliance
UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% above that. Every taxable business, including free zone businesses, must register with the Federal Tax Authority (FTA) on EmaraTax, even if it expects to pay no tax. Maven& handles your registration, accounts, tax return and filing, and checks whether Small Business Relief or Qualifying Free Zone Person status applies.
- Registration on EmaraTax
- Return filed within the nine-month deadline
- Relief and free zone position checked
- Get your free setup quote
- UAE corporate tax partner
Rate above AED 375,000
Taxable income up to AED 375,000 is taxed at 0%.
Months to file after period end
The return and any tax due are generally payable within nine months of the end of the tax period.
Team for tax and accounts
One consultant handles your registration, accounts, return and filing.
- Who must register
Who needs to register for UAE corporate tax
Mainland companies
Companies licensed in the UAE must register for corporate tax, whether they make a profit, a loss or expect to pay nothing.
Free zone companies
Free zone entities must register too. A 0% rate applies only to qualifying income of a Qualifying Free Zone Person.
Individuals running a business
Individuals with business or professional turnover above AED 1 million in a calendar year may need to register. Check your turnover.
Non-resident businesses with a UAE presence
A permanent establishment or UAE-sourced income can trigger registration and filing duties.
What are the key corporate tax rules, deadlines and penalties?
Corporate tax applies to tax periods starting on or after 1 June 2023. These are the points that catch most businesses out.
- Registration: companies set up on or after 1 March 2024 must generally apply within three months of incorporation.
- Late registration: a missed deadline carries an AED 10,000 administrative penalty, though the FTA has applied a waiver in some cases.
- Filing: the return and any tax due are generally payable within nine months of the end of the tax period, through EmaraTax.
- Records: keep accounting records and supporting documents for at least seven years.
- Small Business Relief: eligible resident businesses with revenue under AED 3 million can elect relief for tax periods ending on or before 31 December 2026, and must still register.
- Corporate tax vs VAT
UAE corporate tax vs VAT
Corporate tax is charged on profit, while VAT is charged on sales. Most businesses need to manage both with the FTA.
| Feature | Corporate tax | VAT |
|---|---|---|
| What it taxes | Net taxable profit | Most goods and services supplied |
| Rate | 0% up to AED 375,000, then 9% | 5% |
| Registration | Mandatory for taxable persons, even at 0% | Mandatory above AED 375,000 of taxable supplies, voluntary from AED 187,500 |
| Filing | Annual return within nine months of period end | Return and payment due 28 days after each tax period |
| Portal | EmaraTax (FTA) | EmaraTax (FTA) |
| Where we help | Registration, accounts and the annual return | VAT registration and filing |
See VAT registration and filing or accounting and bookkeeping.
- Tax positions
Three common corporate tax positions
Taxable Person
For most businesses
- 0% up to AED 375,000
- 9% on taxable income above that
- Annual return within nine months
- Records kept for seven years
Final cost depends on your business size, accounts and the work in your return, and is confirmed in your itemised quote.
Relief
For smaller resident businesses
- Revenue under AED 3 million in the period
- Elective relief from tax
- Available for periods ending by 31 December 2026
- Registration still required
Final cost depends on your business size, accounts and the work in your return, and is confirmed in your itemised quote.
Zone Person
For eligible free zone businesses
- 0% on qualifying income only
- 9% on other income above AED 375,000
- Needs real substance in the zone
- Audited accounts and transfer pricing apply
Final cost depends on your business size, accounts and the work in your return, and is confirmed in your itemised quote.
How much do corporate tax registration and filing cost?
The FTA charges no fee to register. Our cost depends on the size of your business, the state of your accounts and the work in your return. Maven& gives you an itemised quote before you start.
- Corporate tax registration on EmaraTax
- Bookkeeping or accounts review
- Tax computation and annual return
- Small Business Relief or free zone assessment
- Audit support, where required
- Ongoing compliance reminders
- How it works
How to register and file UAE corporate tax in 5 steps
Confirm your tax position
We check your licence date, entity type, free zone status and revenue to confirm what applies to you.
Register on EmaraTax
We prepare your details and register you for corporate tax with the FTA.
Prepare your accounts
We review your bookkeeping and prepare financial statements for the tax period.
Calculate and file
We compute your taxable income, apply any relief and file the return before the deadline.
Pay and keep records
We confirm any tax due, help you pay on time and set up the records you must keep.
Documents required for corporate tax registration
Most registrations need only a few documents to start. Send us what you have and we will tell you what is missing for your tax position.
- Trade licence copy
- Memorandum of Association or constitutional documents
- Passport and Emirates ID of owners and managers
- Authorised signatory details
- Financial year end and accounting records
- Free zone licence and activity details, if applicable
- Financial statements, for the annual return
- Previous tax or VAT registration details, if any
- Why Maven&
Why choose Maven& for UAE corporate tax registration and filing
One dedicated consultant
One consultant handles your trade licence, visas, Ejari and bank account introductions, so you never repeat yourself to a new team.
Transparent, itemised pricing
Every quote lists government fees, office, visa and service costs line by line, with no hidden extras after you sign.
Right tax position before you file
Relief, free zone status and deadlines depend on your facts. We check your position first, so you do not miss a relief or overpay.
Licence, visas and bank in one process
Company formation, residence visas, corporate tax registration and bank introductions are handled as one coordinated plan.
- Corporate tax FAQs
UAE corporate tax: frequently asked questions
Every taxable person must register with the FTA, including mainland and free zone companies, whether they make a profit, a loss or expect to pay no tax. Some individuals with business turnover above AED 1 million also need to register.
The rate is 0% on taxable income up to AED 375,000 and 9% on taxable income above that. Qualifying free zone income can be taxed at 0% if the business is a Qualifying Free Zone Person.
The return and any tax due are generally payable within nine months of the end of the tax period. For a year ending 31 December, that is 30 September of the following year.
Missing the registration deadline carries an AED 10,000 administrative penalty. The FTA has applied a waiver in some cases where the return is filed on time, so check your situation.
They must register. A free zone company pays 0% only on qualifying income if it is a Qualifying Free Zone Person, and 9% on other income above AED 375,000. A free zone licence does not by itself mean zero tax. See free zone company formation.
It lets eligible resident businesses with revenue under AED 3 million elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026. You must still register and file.
No. Corporate tax applies to profit, at 0% then 9%, while VAT is 5% on most goods and services. Both are managed through EmaraTax. See VAT registration and filing.
It depends. Qualifying Free Zone Persons need audited financial statements, and larger businesses may need them for other reasons. Most businesses need proper accounts to support the return. See audit and assurance.
Keep accounting records and supporting documents for at least seven years after the end of the relevant tax period.
Yes. We register you on EmaraTax, prepare your accounts, calculate your tax, file the return and set up your records. See accounting and bookkeeping.
Reviewed by the Maven& corporate setup team. Last reviewed: October 2026. Rules and fees change, so we confirm current requirements with the relevant authority before you commit.
Ready to register and file your corporate tax?
Get a clear, itemised quote and a tax plan built around your business. Talk to a Maven& consultant today.
Related services
More from Corporate Services.
Business setup guides
