UAE Corporate Tax Registration & Filing
9% above the threshold, 0% for qualifying free zone income - but only if the Qualifying Free Zone Person conditions are actually met, and kept met.
Corporate Tax applies to almost every UAE business now, and the free zone 0% rate is conditional, not automatic. Registration is one of the first things we assess after company incorporation, then we file on schedule and revisit your position every year, because it can change.
Last updated: September 8, 2026
Who must register
Corporate Tax registration is mandatory for UAE mainland and free zone companies, regardless of whether tax is ultimately payable. Registration is a separate step from incorporation and has its own deadline tied to your trade licence issue date.
Rates
- 0% on taxable income up to AED 375,000
- 9% on taxable income above AED 375,000
- 0% on qualifying income for a Qualifying Free Zone Person, subject to conditions
Registration deadlines and late-registration penalty
Natural persons whose UAE business turnover crosses AED 1,000,000 in a Gregorian calendar year must register for Corporate Tax by 31 March of the following year. Companies must register within the deadline tied to their trade licence issue date, regardless of expected liability.
Missing the deadline carries a fixed AED 10,000 late-registration penalty under Cabinet Decision No. 75 of 2023. A waiver is available if your first tax return or annual declaration is filed within 7 months of your first tax period's end - but the penalty applies by default if that window is missed. See the Federal Tax Authority's registration page for the current position.
Qualifying Free Zone Person status
Free zone companies may qualify for the 0% rate on qualifying income, but this requires meeting substance, income-type, and de minimis conditions - and staying within them. Assuming exemption without assessing it, and re-assessing it, is one of the most common and costly mistakes we see.
Registration & filing process
Register with the FTA
Corporate Tax registration is completed shortly after incorporation, using your trade licence and shareholder documents, through the Federal Tax Authority.
Assess your position
We determine whether standard rates or Qualifying Free Zone Person treatment applies, based on your actual income streams.
Prepare the return
Built on your audited or reviewed financial statements, ahead of the nine-month filing deadline.
File & monitor
The return is filed with the FTA, and your qualifying status is reassessed the following year rather than assumed unchanged.
Corporate Tax questions, answered.
Corporate Tax applies at 9% on taxable income above AED 375,000. Free zone companies may qualify for 0% on qualifying income if they meet Qualifying Free Zone Person conditions, which require ongoing assessment.
Generally within nine months of your financial year end. The exact date depends on your company's specific year end, which we track for you.
Registration is required within a set window after incorporation regardless of expected tax liability. We handle this as part of the handover immediately following company incorporation.
Get your tax position assessed properly.
We'll confirm your Corporate Tax registration status, filing deadline, and whether Qualifying Free Zone Person conditions apply.