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UAE corporate tax registration and filing
Every UAE company must register for corporate tax and file a return each year, even with no profit. My Eloah Business Hub handles the registration, the accounts and the return.
- Registration service from AED 129
- Profit and loss prepared from your bank statements
- Return due 9 months after your tax period ends
Estimate your corporate tax
A guide only. Taxable income is your accounting profit after tax adjustments, and Freezone and relief rules depend on your facts. We work out the real figure with you.
Corporate tax in the UAE, in brief.
UAE corporate tax is a federal tax on business profit under Federal Decree-Law No. 47 of 2022. It is charged at 0% on taxable income up to AED 375,000 and 9% above that, for financial years starting on or after 1 June 2023.
Every company incorporated in the UAE, Mainland or Freezone, must register with the Federal Tax Authority (FTA) and file a return each year. My Eloah Business Hub prepares the registration, builds your profit and loss statement from your bank statements, and prepares the return.
- Rates
- 0% up to AED 375,000 of taxable income, 9% above
- Who registers
- All UAE companies. Individuals above AED 1,000,000 business turnover
- Return due
- 9 months after the end of the tax period
- Our fees
- Registration AED 129. Return filing from AED 480
What you must do
Which of these describes your business?
What you must do
Which of these describes your business?
A Mainland company must register whatever its turnover or profit. There is no threshold for companies. It then files one return for each tax period.
- Registration
- 3 months from incorporation
- Tax rate
- 0% up to AED 375,000, then 9%
- Return
- 9 months after the tax period ends
General guidance from the published rules. The 3-month deadline applies to companies incorporated on or after 1 March 2024, so send us your trade licence to confirm yours.
Who has to register, and by when.
Registration and tax payable are two separate things. The 0% rate and the reliefs reduce the tax. They do not remove the duty to register.
| Type of business | Must register | Deadline |
|---|---|---|
| Mainland company | Yes, whatever the turnover or profit | 3 months from incorporation |
| Freezone company, including one on the 0% rate | Yes | 3 months from incorporation |
| Dormant or loss-making company | Yes | Same as any other company |
| Foreign company managed and controlled from the UAE | Yes, it is treated as UAE resident | 3 months from the end of its financial year |
| Non-resident with a UAE permanent establishment | Yes | 6 months from when the permanent establishment exists |
| Individual, freelancer or sole establishment | Only if business turnover is more than AED 1,000,000 in a calendar year | 31 March of the following year |
| Government entities and natural resource businesses | No, these are excepted | Not applicable |
Deadlines shown are for businesses incorporated or established on or after 1 March 2024. Companies that already held a licence on that date had deadlines during 2024, set by the month the licence was issued. All of those have passed, so an unregistered older company should register straight away.
Three ways the tax bill can be nil.
In each case you still register and still file a return.
Taxable income up to AED 375,000
The first AED 375,000 of taxable income is taxed at 0%. Only the amount above it is taxed at 9%.
Revenue of AED 3,000,000 or less
A UAE resident business under this revenue limit can elect to be treated as having no taxable income for that tax period. It is not available to Qualifying Freezone Persons.
0% on qualifying income
A Qualifying Freezone Person (QFZP) pays 0% on qualifying income, such as income from other Freezone businesses and from abroad. It must keep adequate substance in the UAE, and income from Mainland business is taxed at 9%.
Fixed fees, set by your turnover.
Return filing includes preparing your profit and loss statement. The fee band follows your revenue for the year.
| Service | Fee (AED) |
|---|---|
| Corporate tax registration | 129 |
| Return filing, basic (nil taxable income) | 480 |
| Return filing with profit and loss, turnover up to AED 375,000 | 750 |
| Return filing with profit and loss, turnover up to AED 1 million | 1,020 |
| Return filing with profit and loss, turnover up to AED 2 million | 1,470 |
| Return filing with profit and loss, turnover up to AED 3 million | 2,010 |
| Return filing with profit and loss, turnover up to AED 10 million | 2,550 |
| Return filing with profit and loss, turnover up to AED 20 million | 3,000 |
| Corporate tax filing with ongoing accounting and bookkeeping | 7,950 |
The FTA does not charge a fee to register for corporate tax. The amounts above are My Eloah Business Hub service fees. Any corporate tax due is paid to the FTA separately.
What it costs to be late.
These are the published FTA penalties for corporate tax. The monthly ones keep running until you put things right.
Late registration
A one-off penalty for each person that misses its registration deadline. It can be waived if the first return is filed within 7 months of the end of the first tax period.
Late return
AED 500 for each month the return is late for the first 12 months, then AED 1,000 a month from month 13. There is no cap.
Late payment
Charged monthly on the unpaid tax from the day after the due date.
Records not kept
AED 10,000 for each violation, and AED 20,000 for a repeat within 24 months. Records must be kept for 7 years after the end of the tax period.
What we need to register you.
Names must match exactly across every document. Mismatched names and expired documents are the most common reasons the FTA rejects an application.
Six steps from licence to filed return.
The work runs on EmaraTax, the FTA's online portal, and you approve each stage.
Start on WhatsApp →Send your trade licence
Share your licence and bank statements on WhatsApp so we can confirm your registration deadline and tax period.
We check what is already registered
A VAT number does not cover corporate tax, so we confirm which registrations your EmaraTax profile actually holds.
We prepare the registration
We complete the application and attach your documents, then you review it and submit the declaration. FTA approval usually takes up to 20 business days from a complete application.
We prepare your profit and loss
We sort every transaction in your bank statements into income and expenses and produce a profit and loss statement for the period.
We work out taxable income
We add back non-deductible items such as fines, owner drawings and half of entertainment costs, then check Small Business Relief and Freezone eligibility.
We prepare the return
The return is due within 9 months of the end of the tax period, or within 7 months where the late registration waiver is in play.
UAE corporate tax, answered.
Ask anything else on WhatsApp and we will answer for your company.
Do I need to register for corporate tax in the UAE if my company made no profit?
Yes. Every UAE company must register whatever its turnover or profit, including companies that are dormant, loss-making or not yet trading. The 0% rate reduces the tax payable but does not remove registration.
What is the corporate tax rate in the UAE?
The rate is 0% on taxable income up to AED 375,000 and 9% on taxable income above that. A Qualifying Freezone Person pays 0% on qualifying income and 9% on other income.
Do Freezone companies pay corporate tax?
A Freezone company must register and file a return like any other company. If it meets the Qualifying Freezone Person conditions it pays 0% on qualifying income, while income from Mainland business and other non-qualifying income is taxed at 9%.
What is Small Business Relief?
Small Business Relief lets a UAE resident business with revenue of AED 3,000,000 or less in a tax period elect to be treated as having no taxable income. The business still registers and files a return, and Qualifying Freezone Persons cannot use it.
When is the UAE corporate tax return due?
The return and any payment are due 9 months after the end of the tax period. A company with a 31 December year end files by 30 September of the following year.
What is the penalty for late corporate tax registration, and can it be waived?
The penalty is AED 10,000. The FTA waives it if you file your first corporate tax return within 7 months of the end of your first tax period. A penalty already paid is credited to your EmaraTax account.
Does my VAT registration cover corporate tax?
No. Corporate tax and VAT are separate registrations with separate numbers, even though both sit in the same EmaraTax account. A VAT number does not register you for corporate tax.
How much does My Eloah Business Hub charge for corporate tax?
Corporate tax registration is AED 129. Return filing starts at AED 480 for a nil return and runs from AED 750 to AED 3,000 with a profit and loss statement, depending on your turnover.
Send your licence and we will confirm what you owe and when
Message My Eloah Business Hub on WhatsApp with your trade licence and we will tell you your registration status, deadline and fee.