Rate
0%
Applies To
Taxable income up to AED 375,000
NotesApplies to all taxable persons as a banded rate
Corporate Tax
UAE Corporate Tax
The headline is straightforward: 0% up to AED 375,000 and 9% above. The detail, from free zone qualifying income to transfer pricing, is less so.
- FTA registration
- Return preparation and filing
- Free zone status assessed
Corporate Tax
UAE Corporate Tax
The headline is straightforward
The UAE introduced federal corporate tax for financial years beginning on or after 1 June 2023. The headline structure is straightforward: 0% on taxable income up to AED 375,000 and 9% above that threshold.
The detail
The detail is less straightforward. Free zone qualifying income, small business relief, transfer pricing, group relief and the interaction with your home country's tax rules all require careful handling. We register you, compute your position and file your returns.
The Numbers
UAE Corporate Tax Rates
Rate
9%
Applies To
Taxable income above AED 375,000
NotesThe standard rate, applied only to the portion above the threshold
Rate
0%
Applies To
Qualifying income of a Qualifying Free Zone Person
NotesRequires adequate substance, audited accounts and satisfaction of the qualifying conditions
Rate
15%
Applies To
Large multinational groups
NotesDomestic Minimum Top-up Tax for groups with consolidated revenue of EUR 750 million or more
Rates and thresholds summarised for general guidance and current at the time of writing. Corporate tax legislation and Cabinet Decisions are updated periodically. Speak to a Trilliant consultant for advice on your specific position.
What We Do
Our Corporate Tax Services
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01
FTA Registration
Registration with the Federal Tax Authority within your deadline, avoiding the administrative penalty for late registration.
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02
Taxable Income Computation
Adjusting accounting profit for non-deductible expenses, exempt income and available reliefs to arrive at taxable income.
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03
Return Filing
Preparation and submission of your annual return through EmaraTax, generally due within nine months of your financial year end.
-
04
Free Zone Assessment
Reviewing whether your entity meets the Qualifying Free Zone Person conditions, and what would be needed to maintain that status.
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05
Small Business Relief
Assessing eligibility and making the election where it benefits you, together with the record-keeping it still requires.
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06
Transfer Pricing
Related-party transaction documentation and disclosure requirements for groups and connected persons.
Common Questions
Corporate Tax FAQs
Yes. Free zone entities are within the scope of corporate tax and must register with the FTA, even if all of their income turns out to qualify for the 0% rate.
A free zone entity that meets specified conditions including adequate substance in the UAE, deriving qualifying income, maintaining audited financial statements and complying with transfer pricing requirements. Meeting these allows a 0% rate on qualifying income, while non-qualifying income is taxed at the standard rate.
An election available to businesses whose revenue falls below a defined threshold, allowing them to be treated as having no taxable income for the period. Registration and filing obligations still apply, as do record-keeping requirements.
Generally within nine months of the end of your relevant financial year. For a December year end, that means the following September.
The FTA applies administrative penalties for late registration, late filing, late payment and incorrect returns. These accumulate, and voluntary disclosure of an error is treated more favourably than discovery on audit.
No. The UAE does not levy personal income tax on salaries or employment income. Corporate tax applies to business profits, not to individuals in their personal capacity.
Next Step
Get Corporate Tax Right
Registration, computation and filing handled by people who follow the legislation closely.