Essential Information on UAE Corporate Tax for Businesses

Sep 9, 2026

74 min

Sep 9, 2026 16:31

UAE Corporate Tax: Key deadlines, thresholds and filing rules businesses need to know

## Registration Requirements

Businesses in the UAE must adhere to specific registration timelines for Corporate Tax. Companies established from March 1, 2024, need to register within three months of their establishment. Individuals conducting business must register if their annual turnover exceeds Dh1 million, excluding income from salary, personal investments, and real estate.

## Tax Rates and Thresholds

Corporate Tax is levied at 0% on taxable income up to Dh375,000, with income above this threshold taxed at 9%. Taxable income is calculated from accounting income, adjusted according to tax rules.

## Filing Deadlines

Taxpayers are required to file their Corporate Tax Return and pay any due tax within nine months after the end of their tax period. For instance, a company with a financial year ending December 31, 2025, must file by September 30, 2026. Returns are submitted via the EmaraTax platform.

## Free Zone Companies

Free Zone entities must still register and file tax returns. Qualifying Free Zone Persons may benefit from a 0% tax rate on qualifying income, but other income is taxed at 9%.

## Small Business Relief

Eligible businesses with revenue not exceeding Dh3 million can opt for Small Business Relief for tax periods ending on or before December 31, 2029. Despite the relief, these businesses must still file tax returns.

## Record Keeping

Companies are required to maintain supporting documents for their tax returns, such as accounting records and invoices, for at least seven years after the relevant tax period.

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