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UAE Corporate Tax Registration & Filing — Stay Compliant with Global Edge Corporate Services
WHAT IS UAE CORPORATE TAX?
The UAE introduced a federal Corporate Tax effective for financial years starting on or after 1 June 2023. The Corporate Tax rate is:
– 0% on taxable income up to AED 375,000
– 9% on taxable income above AED 375,000
All UAE businesses — Mainland and Freezone — are required to register for Corporate Tax regardless of whether they are profitable or not.
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WHO NEEDS TO REGISTER FOR UAE CORPORATE TAX?
Every business operating in the UAE must register for Corporate Tax including:
– UAE Mainland companies (LLC, sole establishments, branches)
– UAE Freezone companies — even those with 0% tax benefits
– Foreign companies with a permanent establishment in UAE
– Individuals conducting business activity in the UAE
Failure to register on time results in penalties starting from AED 10,000.
CORPORATE TAX RATES & EXEMPTIONS
Standard Rate
- Businesses with taxable income above AED 375,000 are taxed at 9%. This is one of the lowest corporate tax rates in the world.
Small Business Relief
- Businesses with revenue below AED 3 million can elect for Small Business Relief, reducing their taxable income to zero for tax periods ending before 31 December 2026.
Freezone Qualifying Income
- Freezone companies that earn Qualifying Income — income from transactions with other freezone entities or international business — continue to benefit from 0% Corporate Tax on that income, provided they meet the Qualifying Freezone Person conditions.
OUR CORPORATE TAX SERVICES
Corporate Tax Registration
- We register your business with the Federal Tax Authority (FTA) on the EmaraTax portal and obtain your Tax Registration Number (TRN) for Corporate Tax.
Corporate Tax Return Filing
- We prepare and file your annual Corporate Tax return accurately and on time, ensuring full compliance with FTA requirements and avoiding penalties.
Tax Planning & Advisory
- We advise on legitimate tax planning strategies — including Small Business Relief elections, transfer pricing compliance, and Freezone Qualifying Income structuring.
De-registration
- If your business ceases operations, we handle the Corporate Tax deregistration process with the FTA.
OUR CORPORATE TAX PROCESS
- Step 1 — Business Assessment: We review your business structure, activities, revenue, and financial year to determine your Corporate Tax obligations.
- Step 2 — Registration: We register your business on the EmaraTax portal and obtain your Corporate Tax TRN.
- Step 3 — Accounting Review: We review your financial records and ensure they meet FTA standards for Corporate Tax purposes.
- Step 4 — Return Preparation: We prepare your Corporate Tax return, calculate your tax liability, and identify any available reliefs or exemptions.
- Step 5 — Filing & Payment: We file your return before the FTA deadline and guide you through tax payment if applicable.
Key deadlines
- Registration deadline — businesses must register within 3 months of their financial year end
- Filing deadline — Corporate Tax return must be filed within 9 months of financial year end
Penalties for non-compliance:
- Failure to register: AED 10,000
- Failure to file on time: AED 500 per month for first 12 months, AED 1,000 per month thereafter
- Failure to maintain proper records: AED 10,000–50,000
CORPORATE TAX DEADLINES & PENALTIES
Corporate tax is a form of direct tax levied on the net income or profit of corporations.
Corporate Tax
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Stay compliant with UAE Corporate Tax regulations.
Our Corporate Tax Services:
- Corporate Tax Registration
- Corporate Tax Filing
- Advisory & Compliance Support
- Financial Review & Structuring