Insights · Corporate Tax
UAE corporate tax guides & deadlines.
UAE corporate tax took effect for financial years starting on or after 1 June 2023, applying a headline 9% rate on taxable profit above AED 375,000 and 0% below it. For most Dubai SMEs the first real question is not the rate but the process — when to register on EmaraTax, how small business relief works, whether a free zone company can keep a 0% qualifying position, and when the first corporate tax return is actually due. This hub collects our corporate tax guides so you can find those answers quickly. You'll find the corporate tax registration deadline rules for each licence type, walkthroughs of taxable-income adjustments, the nine-month filing window, transfer-pricing basics and the records to keep before year end. Each guide is framed for practical preparation and decision-making. Read to understand your position, then talk to us about corporate tax registration and filing support tailored to your structure.
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What you'll find
All 50 Corporate Tax guides we've published for UAE SMEs, newest first. Each one translates the rule into what your books, filing calendar and next decision actually need.
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Corporate Tax Corporate Tax
Corporate Tax Registration UAE: Who Must Register, and How to Do It on EmaraTax
Corporate tax registration UAE — who must register, how to register on EmaraTax step by step, the documents the FTA asks for, and the AED 10,000 penalty.
Guide 04 Aug 2026 19 min read -
Corporate Tax Corporate Tax
Permanent Establishment in the UAE: When a Foreign Company Gets Taxed
What is permanent establishment under UAE corporate tax? The Article 14 fixed-place and agent tests, the six-month construction rule and exclusions.
Guide 27 Jul 2026 18 min read -
Corporate Tax Corporate Tax
Cash or Accrual Basis: Were Your UAE Financial Statements Prepared Under Cash or Accrual Accounting?
Cash or accrual basis for UAE corporate tax — which basis your financial statements use, the AED 3 million ceiling, and the realisation election.
Guide 26 Jul 2026 18 min read -
Corporate Tax Corporate Tax
UAE Participation Exemption: Tax-Free Dividends and Share Sales, Explained
How the UAE participation exemption makes qualifying dividends and capital gains corporate-tax-free — the 5%, 12-month and 9% tests, in plain English.
Guide 25 Jul 2026 22 min read -
Corporate Tax Corporate Tax
Corporate Tax Advisors in the UAE: How to Choose One and What They Actually Do
What corporate and business tax advisors actually do in the UAE, how an advisor differs from an FTA-registered tax agent, and the checks to run before you sign.
Guide 14 Jul 2026 19 min read -
Corporate Tax Corporate Tax
Corporation Tax in the UAE: A Plain-English Guide for Business Owners
How corporation tax works in the UAE: the 9% rate above AED 375,000, who must register with the FTA, filing deadlines, and how free zones are treated.
Guide 14 Jul 2026 17 min read -
Corporate Tax Corporate Tax
Dubai Tax Rate: What Businesses and Residents Actually Pay
What is the Dubai tax rate? A clear 2026 guide to the 9% corporate tax, 5% VAT, excise, customs duty and the zero personal income tax.
Guide 14 Jul 2026 18 min read -
Corporate Tax Corporate Tax
Investment Tax Allowance in the UAE Explained
The UAE has no investment tax allowance. What replaces it — depreciation, the Article 22 exemptions, and the R&D tax credit rates for 2026.
Guide 14 Jul 2026 16 min read -
Corporate Tax Corporate Tax
India–UAE Double Tax Treaty (DTAA) — Residency, Treaty Rates, TRC and Form 10F Relief
The India-UAE tax treaty article by article — residency tie-breakers, dividend and royalty caps, and the TRC and Form 10F steps that make a claim stick.
Guide 11 Jul 2026 17 min read -
Corporate Tax Corporate Tax
Is Dubai Really Tax-Free? Every Dubai Tax That Actually Exists in 2026
Dubai has no personal income tax. A business still meets 9% corporate tax, 5% VAT, excise and municipal fees — every Dubai tax that actually applies in 2026.
Guide 11 Jul 2026 17 min read -
Corporate Tax Corporate Tax
GCC Tax Comparison 2026 — VAT, Corporate and Income Tax Across All Six Gulf States
GCC tax compared for 2026 — VAT rates in UAE, Saudi Arabia, Bahrain, Oman, Qatar VAT status, Kuwait, corporate tax, excise and Oman's new personal income tax.
Guide 11 Jul 2026 23 min read -
Corporate Tax Corporate Tax
Dubai Income Tax: What Residents and Businesses in the UAE Actually Pay
There is no personal income tax in the UAE, so a Dubai salary is take-home pay. But 9% corporate tax, 5% VAT and excise still apply in 2026.
Guide 11 Jul 2026 19 min read -
Corporate Tax Corporate Tax
Profit Repatriation from the UAE to India — Dividends, Salary and the Tax on Each Route
Repatriating UAE profits to India — dividends, salary, service fees and exit proceeds compared, with NRI vs resident tax outcomes and NRE/NRO mechanics.
Guide 11 Jul 2026 17 min read -
Corporate Tax Corporate Tax
Arm's Length Principle UAE: How Related-Party Pricing Works Under Corporate Tax
How the arm's length principle works under UAE Corporate Tax — the five OECD transfer pricing methods, benchmarking, and FTA adjustments.
Guide 04 Jul 2026 20 min read -
Corporate Tax Corporate Tax
BEPS Explained for UAE Businesses: What It Means for Your Group
What BEPS means for UAE businesses — Country-by-Country Reporting, transfer pricing in Corporate Tax, Economic Substance and the Pillar Two 15% minimum tax.
Guide 04 Jul 2026 24 min read -
Corporate Tax Corporate Tax
CbC Filing Deadline UAE: Notification, Report and Penalties
UAE CbCR filing guide — CbC notification by the last day of the reporting year, the CbC Report within 12 months, MoF portal filing and the penalties that apply.
Guide 04 Jul 2026 19 min read -
Corporate Tax Corporate Tax
CbCR Reporting in the UAE: CbC Notification vs Report, Two Filings, Two Deadlines
CbCR reporting in the UAE means two filings — the CbC notification and the CbC report — with two deadlines, two filers and separate penalties.
Guide 04 Jul 2026 19 min read -
Corporate Tax Corporate Tax
Corporate Tax Exempt Persons in the UAE: Who Qualifies and Why
UAE corporate tax exempt persons under Article 4 of Federal Decree-Law 47 of 2022 — the nine categories and the filings exemption does not remove.
Guide 04 Jul 2026 22 min read -
Corporate Tax Corporate Tax
Corporate Tax for Freelancers and Sole Establishments in the UAE
Corporate tax for freelancers in the UAE: when freelance tax filing applies, the AED 1m threshold, out-of-scope income, and Small Business Relief.
Guide 04 Jul 2026 28 min read -
Corporate Tax Corporate Tax
Corporate Tax Financial Statements in the UAE: What You Must Prepare
What financial statements UAE corporate tax requires: the IFRS basis, the AED 50m audit threshold, the cash-basis option, and why bookkeeping drives it.
Guide 04 Jul 2026 18 min read -
Corporate Tax Corporate Tax
Corporate Tax Group UAE: How Parent and Subsidiaries File as One
How a UAE Corporate Tax Group works under Article 40 of Federal Decree-Law 47 of 2022 — the 95% tests and the audited statements the FTA now demands.
Guide 04 Jul 2026 18 min read -
Corporate Tax Corporate Tax
Corporate Tax Free Zone UAE: How a QFZP Keeps 0%
How a qualifying free zone person keeps the 0% corporate tax rate — Article 18 conditions, qualifying income, the de minimis test and substance.
Guide 04 Jul 2026 17 min read -
Corporate Tax Corporate Tax
Corporate Tax Rate UAE: The 0% and 9% Brackets and the AED 375,000 Threshold
The corporate tax rate UAE businesses pay is 0% up to AED 375,000 and 9% only on the excess — it is marginal, not a cliff, plus the free zone 0%.
Guide 04 Jul 2026 24 min read -
Corporate Tax Corporate Tax
Corporate Tax Registration Deadline UAE: Who Files When
The UAE corporate tax registration deadline runs on a staggered schedule by licence-issue month. Who registers when, and the late-registration penalty.
Guide 04 Jul 2026 19 min read -
Corporate Tax Corporate Tax
Corporate Tax Registration for a New Company in the UAE
How a new UAE company registers for corporate tax on EmaraTax within three months, sets its first tax period, and still files within 9 months at 0%.
Guide 04 Jul 2026 20 min read -
Corporate Tax Corporate Tax
Corporate Tax Return Filing UAE: The 9-Month Deadline Explained
UAE corporate tax return filing — one return per tax period via EmaraTax within 9 months, the Article 53 contents, and 7-year record-keeping.
Guide 04 Jul 2026 21 min read -
Corporate Tax Corporate Tax
Country-by-Country Reporting UAE: The AED 3.15 Billion Threshold Explained
Country-by-country reporting UAE — the AED 3.15 billion threshold, who files the report and notification, and why most SMEs escape CbCR reporting.
Guide 04 Jul 2026 26 min read -
Corporate Tax Corporate Tax
Late Corporate Tax Registration in the UAE: What to Do Now
Missed the FTA corporate tax registration deadline? Register on EmaraTax now and file within 7 months to have the AED 10,000 penalty waived.
Guide 04 Jul 2026 20 min read -
Corporate Tax Corporate Tax
Related Party Transactions UAE: The Corporate Tax Disclosure Explained
How the UAE corporate tax related party disclosure works — the AED 40m and AED 500,000 thresholds, who counts, and the arm's-length rule.
Guide 04 Jul 2026 23 min read -
Corporate Tax Corporate Tax
Small Business Relief and UAE Corporate Tax: The AED 3M Rule Explained
How UAE Small Business Relief works — the AED 3 million revenue test, the election on your return, and the 31 December 2029 end date.
Guide 04 Jul 2026 21 min read -
Corporate Tax Corporate Tax
Tax Domicile Certificate UAE: How to Apply Step by Step
How to apply for a UAE tax domicile certificate — the FTA fees, the 183-day and 90-day residency tests, and the documents each applicant needs.
Guide 04 Jul 2026 19 min read -
Corporate Tax Corporate Tax
Corporate Tax Deductions UAE: What Counts as Taxable Income
How UAE corporate tax deductions work — Article 20 accounting profit to taxable income, the wholly-and-exclusively test and the 50% entertainment cap.
Guide 04 Jul 2026 20 min read -
Corporate Tax Corporate Tax
183 Day Rule UAE Tax Residency, Explained Test by Test
The 183 day rule UAE tax residency test, read from Cabinet Decision 85 of 2022 — the day count, the 90-day route and what a TRC actually proves.
Guide 04 Jul 2026 18 min read -
Corporate Tax Corporate Tax
Transfer Pricing Documentation UAE: the Thresholds Where the Master File and Local File Kick In
Transfer pricing documentation UAE thresholds — AED 200m own revenue, AED 3.15bn group revenue, the 30-day FTA rule, and what to prepare below the line.
Guide 04 Jul 2026 18 min read -
Corporate Tax Corporate Tax
Transfer Pricing Rules UAE: Who Must Comply and How
UAE transfer pricing rules: who must comply, the arm's-length principle, related party transactions, and the AED 200m and AED 3.15bn thresholds.
Guide 04 Jul 2026 20 min read -
Corporate Tax Corporate Tax
Corporate Tax Residency Certificate UAE vs Individual TRC Explained
Corporate tax residency certificate UAE vs the individual TRC — the substance test, the 183-day test, and the document pack each one needs.
Guide 04 Jul 2026 20 min read -
Corporate Tax Corporate Tax
Double Taxation Avoidance in the UAE: Using Your TRC to Claim Treaty Benefits
How a UAE Tax Residency Certificate unlocks double taxation avoidance — the residency tests, the FTA application, and the step-by-step treaty claim.
Guide 04 Jul 2026 19 min read -
Corporate Tax Corporate Tax
CbCR in the UAE — Who Must File a CbC Report, the Thresholds and the Notifications
CbCR in the UAE — which groups must file a Country-by-Country report, the AED 3.15 billion revenue test, and why a UAE subsidiary often owes nothing.
Guide 04 Jul 2026 19 min read -
Corporate Tax Corporate Tax
De Minimis Requirements UAE 2026: the QFZP 5% Ratio Worked Through Four Real Free Zone Cases
The de minimis requirements UAE free zone companies must meet: the 5% / AED 5M QFZP de minimis rule worked step by step across four real 2026 scenarios.
Guide 29 Jun 2026 19 min read -
Corporate Tax Corporate Tax
Qualifying Income UAE 2026 — The 13-Category QFZP Test Explained Line by Line
The 13 qualifying activities that earn 0% UAE corporate tax, the excluded list, and the de minimis requirements — the AED 5M ceiling, explained.
Guide 29 Jun 2026 19 min read -
Corporate Tax Corporate Tax
Holding Company UAE Corporate Tax 2026: How the Participation Exemption Works
Holding company corporate tax UAE and the Article 23 participation exemption: dividend, capital gain and subject-to-tax tests, plus the SME playbook.
Guide 29 Jun 2026 22 min read -
Corporate Tax Corporate Tax
Business Restructuring Relief UAE 2026: How Article 27 Works and Where It Trips People Up
Business restructuring relief UAE: how Article 27 transfers a business tax-neutral, the qualifying conditions and the 2-year clawback rule for 2026.
Guide 29 Jun 2026 20 min read -
Corporate Tax Corporate Tax
Master File and Local File UAE: When Transfer Pricing Documentation Actually Bites
Local file and master file UAE thresholds: the AED 200m and AED 3.15bn tests, what each document contains, the 30-day FTA window and CbCR reporting.
Guide 29 Jun 2026 18 min read -
Corporate Tax Corporate Tax
UAE Double Taxation Treaty 2026: How the 137-Treaty Network Cuts Your Cross-Border Tax
UAE double tax treaties and DTAA network: how 137 agreements cut foreign withholding tax, what to do when no treaty applies, plus PE exposure and tax residency.
Guide 29 Jun 2026 22 min read - Corporate Tax
Corporate Tax
Tax Services for ADGM Companies and Corporate Tax Services in Abu Dhabi 2026
Tax services for ADGM companies plus corporate tax services in Abu Dhabi for AD DED mainland LLCs and KEZAD, Masdar and ADAFZ free-zone entities.
Guide 27 Jun 2026 18 min read - Corporate Tax
Corporate Tax
Corporate Tax Services in Sharjah 2026 for Free Zone and SEDD Mainland SMEs
Corporate tax services in Sharjah for SAIF Zone, Hamriyah, Shams QFZP claims and SEDD mainland filings — registration, computation and return prep.
Guide 27 Jun 2026 21 min read -
Corporate Tax Corporate Tax
TIN Number UAE: Do You Need a TIN in the UAE, and Why Everyone Writes the Wrong One
Do you need a TIN in the UAE? There is no separate UAE TIN number — your Dubai tax ID is the 15-digit FTA TRN. What to write on W-8BEN-E and CRS forms.
Guide 27 Jun 2026 18 min read -
Corporate Tax Corporate Tax
Qualifying Free Zone Person 2026: the QFZP Checklist That Keeps Your 0% Rate
Qualifying Free Zone Person checklist 2026: the 12 QFZP conditions a UAE free zone company must meet for the 0% corporate tax rate, and the traps that lose it.
Guide 22 Jun 2026 19 min read -
Corporate Tax Corporate Tax
UAE Corporate Tax Exemptions 2026: What Actually Qualifies You
UAE corporate tax exemptions in 2026: who really qualifies under Article 4, QFZP, Small Business Relief and the participation exemption.
Guide 22 Jun 2026 29 min read -
Corporate Tax Corporate Tax
Corporate Tax UAE 2026: What Every Business Owner Needs to Register and File
Corporate tax in UAE and Abu Dhabi — who must register, the EmaraTax steps, the 9-month filing deadline, the penalties and free zone QFZP rules.
Guide 11 Mar 2026 22 min read
FAQs
Corporate Tax questions, answered
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What is the corporate tax rate in the UAE?
UAE corporate tax applies at 0% on taxable income up to AED 375,000 and 9% on income above that threshold. A different rate can apply to large multinational groups under the global minimum-tax rules. The regime took effect for financial years starting on or after 1 June 2023.
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Who needs to register for UAE corporate tax?
Broadly, all taxable persons — including mainland companies, many free zone entities and certain individuals carrying on business — must register for corporate tax and obtain a registration number, even if they expect to pay 0%. The FTA sets registration deadlines by licence issue date.
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What is the last date for corporate tax registration in the UAE?
There is no single last date — the FTA set deadlines by licence issue month under FTA Decision No. 3 of 2024, and most companies that existed before March 2024 had staggered deadlines falling during 2024. New companies must generally apply within three months of incorporation. If your deadline has passed and you have not registered, register now: a late-registration penalty may apply, but staying unregistered adds exposure with every period. Check your licence date against the FTA's published schedule to confirm your position.
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When is the corporate tax return due?
A corporate tax return must be filed within nine months of the end of the relevant tax period. For a financial year ending 31 December, the return and any payment fall due by the following 30 September. There is one combined deadline for filing and payment.
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What is small business relief?
Small business relief lets eligible resident businesses with revenue at or below AED 3 million elect to be treated as having no taxable income for a tax period, simplifying their filing. It is an election with conditions, so it is worth checking eligibility before relying on it.
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Can free zone companies still pay 0%?
A free zone company may keep a 0% rate on its qualifying income if it meets the conditions of a Qualifying Free Zone Person — including adequate substance, qualifying activities and staying within the de-minimis limits for non-qualifying income. Falling outside those conditions can bring the standard 9% into play.
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