UAE Corporate Tax is 0% on taxable income up to AED 375,000 and 9% above that. We register your business with the FTA, work out what you owe and file your return before the deadline.
Reviewed by Michel E. Maamary, CPA
Talk to us if any of these sound like you.
Pick what you need, or let us handle all of it.
What it isWe register your business on the FTA's EmaraTax portal and get your Corporate Tax registration number. When you close or restructure, we de-register you.
Why you need itRegistration is required even if you owe nothing, and registering late can cost an AED 10,000 penalty.
What it isWe review your companies, income, expenses and records against the law and give you a short list of what to fix.
Why you need itYou find the gaps before you file, when they're cheap to fix, not after the FTA does.
What it isWe turn your accounting profit into taxable income, applying the allowed adjustments, and file your return.
Why you need itThe return and payment are due nine months after your year ends. Errors and late filing both lead to penalties.
What it isWe test whether your company is a Qualifying Free Zone Person and which of your income streams qualify for 0%.
Why you need itFail one condition and you pay 9%, and you lose the 0% rate for five tax periods.
What it isWe advise whether your companies should form a tax group, move losses between them or use restructuring relief.
Why you need itA tax group files one return and can offset one company's losses against another's profits.
What it isWe check whether you qualify and make the election in your return.
Why you need itYou can be treated as having no taxable income if your revenue is AED 3 million or less in the current tax period and in every previous one. It is available for tax periods ending on or before 31 December 2029.
What it isWe record your tax losses correctly and plan how to use them in future years.
Why you need itCarried-forward losses can reduce up to 75% of your taxable income in a later year.
What it isWe review your tax positions, prepare your evidence and represent you if the FTA opens an audit.
Why you need itYou must keep records for seven years, and the FTA can review past returns. Already fined? See reducing or appealing an FTA fine.
What it isWe advise on payments you make to companies abroad and how tax treaties apply.
Why you need itUAE withholding tax is currently 0%, but the other country's tax rules and treaties still affect what you pay and claim.
| Taxable income up to AED 375,000 | 0% |
|---|---|
| Taxable income above AED 375,000 | 9% |
| Qualifying income of a Qualifying Free Zone Person | 0% |
| Small Business Relief | Revenue of AED 3m or less in the period and every previous period; tax periods ending by 31 Dec 2029 |
| Return and payment deadline | 9 months after your tax period ends |
| Late registration penalty | AED 10,000 |
| Audited financial statements required | Revenue above AED 50m, or Qualifying Free Zone Persons |
| Record keeping | 7 years |
Or a WhatsApp message. We ask about your licence, year end and revenue.
You get a short list of documents to send and a fixed fee.
We prepare the registration or return and walk you through it before anything is filed.
We file with the FTA, send you the confirmation and remind you before the next deadline.
Every UAE company, including free zone companies, must register with the Federal Tax Authority, even if it expects to pay 0%. Individuals doing business in the UAE must register once their business turnover passes AED 1 million in a calendar year.
The return and any tax owed are due nine months after the end of your tax period. For a financial year ending 31 December 2025, that was 30 September 2026.
Only on qualifying income, and only if the company is a Qualifying Free Zone Person that meets every condition, including adequate substance in the free zone, audited financial statements and keeping non-qualifying revenue within the de minimis limit (the lower of 5% of total revenue or AED 5 million). Other income is taxed at 9%. A company that fails a condition loses the 0% rate for that tax period and the following four.
The FTA can charge an AED 10,000 administrative penalty for late registration. The FTA has waived this penalty in some cases where the first return was filed on time, so speak to an adviser before you file.
Yes if your revenue is above AED 50 million in the tax period, or if you are a Qualifying Free Zone Person claiming the 0% rate. Other businesses must still keep proper financial records.
Your trade licence, Memorandum and Articles of Association, passport and Emirates ID of the owners and authorised signatory, and the company's contact details. For the annual return we also need your financial statements or bookkeeping records for the year.
Send us your licence type and financial year end. We'll reply with what you need to do and a fixed quote.
Or reach us directly: +971 56 219 0155 michel.maamary@ctcgcc.com
