UAE Corporate Tax Filing Guide 2026: Registration, Returns & Deadlines

What Is UAE Corporate Tax?

UAE Corporate Tax (CT) is a federal tax on business profits introduced under Federal Decree-Law No. 47 of 2022. It is administered by the Federal Tax Authority (FTA), with policy set by the Ministry of Finance (MoF), and took effect for financial years starting on or after 1 June 2023.

Corporate Tax applies in addition to, not instead of, VAT and Excise Tax — these are separate regimes with their own registrations and filings. If you are still assessing VAT, see our guide on whether you need to register for VAT in the UAE, and try our UAE VAT calculator.

The headline message for every founder: whether you are on the mainland or in a free zone, you generally must register for Corporate Tax, determine your taxable income, and file an annual return — even where the tax due is zero.

Who Must Register and Pay UAE Corporate Tax

Corporate Tax applies to:

• UAE-incorporated companies and other juridical persons (LLCs, PJSCs, and free zone entities such as FZCOs and FZEs).
• Natural persons (individuals) conducting a business in the UAE, once turnover exceeds AED 1 million in a calendar year.
• Foreign legal entities that are effectively managed and controlled in the UAE.
• Non-resident juridical persons with a Permanent Establishment (PE), UAE-sourced income, or a nexus in the UAE.

Some entities are exempt (generally subject to conditions and often a registration or notification requirement), including government and government-controlled entities, qualifying public benefit entities, qualifying investment funds, qualifying pension and social security funds, and certain natural-resource businesses taxed at the Emirate level.

UAE Corporate Tax Rates

The UAE Corporate Tax rate structure is one of the most competitive in the world:

Free Zone Companies: The Qualifying Free Zone Person (QFZP) Rules

Free zone status does not mean automatic exemption. Free zone entities remain inside the Corporate Tax system. A free zone entity that meets a specific set of conditions can qualify as a Qualifying Free Zone Person (QFZP) and pay 0% on its Qualifying Income, with 9% applying only to Non-Qualifying Income. A free zone entity that fails any condition is taxed as an ordinary taxable person (0% up to AED 375,000, 9% above).

Conditions to qualify as a QFZP (all must be met)

• Maintain adequate substance in the free zone — core income-generating activities carried out there with adequate assets, qualified full-time employees, and operating expenditure.
• Derive Qualifying Income as defined by Cabinet and Ministerial decisions.
• Not have elected to be subject to the standard Corporate Tax regime.
• Comply with the arm's-length principle and UAE transfer pricing documentation rules.
• Meet the de-minimis test: Non-Qualifying Revenue must not exceed the lower of 5% of total revenue or AED 5,000,000.
• Prepare and maintain audited financial statements (mandatory for QFZPs regardless of revenue).

Breaching any condition causes loss of QFZP status for the current tax period and the following four tax periods — a costly consequence, so monitor these conditions continuously, not just at year end.

Qualifying vs. Excluded activities

Qualifying Activities that can generate 0% income include manufacturing and processing of goods, trading of qualifying commodities, holding of shares and securities, ship operation, regulated fund and wealth management, headquarter and treasury services to related parties, distribution from a Designated Zone, logistics, and ancillary activities. Excluded Activities (taxed at 9%) include transactions with individuals, most banking and insurance, ownership of most immovable property, and income from intellectual property beyond the nexus calculation.

Important for consultancies and service businesses: professional advisory and consultancy services to clients are generally not on the Qualifying Activities list, which usually means that income is Non-Qualifying and taxed at 9% (though the 0% first-AED-375,000 bracket or Small Business Relief may still apply). Because these classifications are fact-specific, it is worth having a UAE tax agent confirm which of your income streams qualify. Our business setup and corporate services team can point you in the right direction — contact us to review your structure.

How to Register for UAE Corporate Tax on EmaraTax

Registration deadlines

Deadlines for businesses that existed before March 2024 have already passed — if you missed yours, register immediately to stop the penalty clock. For entities incorporated on or after 1 March 2024:

For more detail on timing, see our companion article on the UAE Corporate Tax filing deadline.

Step-by-step registration on EmaraTax

Corporate Tax registration is done online through the FTA's EmaraTax platform (eservices.tax.gov.ae), available 24/7.

1. Log in to EmaraTax using your FTA credentials or UAE PASS, and create a Taxable Person profile if you do not have one.
2. On the Taxable Person dashboard, select Register under the Corporate Tax panel, review the guidelines, and click Start.
3. Choose your Entity Type (e.g. UAE Private Company or Free Zone entity) and enter core details — you can save as a draft at any point.
4. Enter the trade licence details exactly as they appear in the licensing authority's records, and add all linked business activities.
5. Add owners holding 25% or more, and list any branches with their licences, activities, and owners.
6. Enter the registered business address (the entity's own address). Non-resident applicants must appoint a UAE Tax Agent.
7. Add the authorised signatory with supporting authorisation documents (Memorandum of Association, Power of Attorney, or board resolution).
8. Complete the Review and Declaration and submit. The FTA reviews the application and issues a Corporate Tax Tax Registration Number (TRN).

Documents typically needed: valid trade licence(s), passport and Emirates ID of the owners and authorised signatory, proof of authorisation, the registered address (Ejari or equivalent), and details of the ownership structure.

How to File Your UAE Corporate Tax Return

Filing deadline

A Corporate Tax return — and payment of any tax due — must be filed within 9 months from the end of your tax period. For example, a business with a tax period ending 31 December 2025 must file and pay by 30 September 2026. Every taxable person must file an annual return regardless of income level, including a QFZP with 0% tax and a company that made a loss. Exempt persons that are required to register submit an annual declaration instead.

What the return covers

The Corporate Tax return is a self-assessment filed electronically via EmaraTax. It captures your tax period and TRN, taxpayer details, accounting standard used, the taxable income (or loss) computation starting from accounting net profit with the required adjustments, any reliefs claimed (Small Business Relief, loss relief, tax group relief), available tax credits, and the final Corporate Tax payable or nil liability.

Step-by-step filing

1. Log in to EmaraTax and open the Corporate Tax dashboard for the relevant Taxable Person.
2. Select the open tax period and choose File Tax Return.
3. Confirm the entity details (pre-populated from registration where possible).
4. Enter or upload the financial data needed to compute taxable income. Small taxpayers often use a shorter, more automated return; larger entities complete detailed schedules (elections, adjustments, transfer pricing, group relief).
5. Apply any elections and reliefs you are eligible for.
6. Review the computed taxable income and Corporate Tax liability.
7. Complete the declaration and submit.
8. Pay any tax due via the generated GIBAN bank transfer or by card. File and pay well before the deadline — the FTA warns that last-minute bank transfers can miss the cut-off.

Small Business Relief

Resident taxable persons — other than Qualifying Free Zone Persons and members of large multinational groups (consolidated revenue of AED 3.15 billion or more) — can elect Small Business Relief if their revenue is below AED 3,000,000 in the relevant tax period and in every previous tax period.

• If elected, the business is treated as having no taxable income for that period (broadly, no Corporate Tax due), but cannot carry forward tax losses or disallowed net interest from that period.
• The AED 3 million threshold has been extended and now applies through tax periods ending on or before 31 December 2029.
• Relief must be actively elected in the return — it is not automatic — and the entity must still register and file.
• Artificially splitting a business to stay under the threshold is treated as an anti-abuse arrangement and can be disregarded by the FTA.

Record-Keeping and Audited Financial Statements

• Keep financial and supporting records for at least 7 years after the end of the relevant tax period.
• Audited financial statements are mandatory for any Qualifying Free Zone Person (regardless of revenue) and for any taxable person (not in a Tax Group) whose revenue reaches AED 50,000,000 or more.
• All Tax Groups must prepare audited or audit-reviewed special-purpose financial statements regardless of revenue.
• Businesses below these thresholds still need proper, IFRS-consistent bookkeeping, since it forms the base of the taxable income calculation.

For a deeper look, read our guide to UAE company audit requirements.

UAE Corporate Tax Penalties

Penalty amounts and waiver terms are periodically updated — confirm current figures on the FTA's published penalties schedule before relying on them.

UAE Corporate Tax Compliance Checklist

• Confirm your Corporate Tax registration status and TRN in EmaraTax — if not registered, register immediately.
• Identify your tax period (aligned to your financial year) and calendar the filing deadline: 9 months after the period ends.
• With a tax agent, assess whether your income is Qualifying (0%) or Non-Qualifying (9%) under the free zone rules.
• If revenue is below AED 3 million and you are not a QFZP, evaluate electing Small Business Relief.
• Maintain bookkeeping to support the return, and check whether audited financial statements are required (mandatory if QFZP, or if revenue is AED 50 million or more).
• File the return and pay any tax due via EmaraTax before the deadline — not in the final week.
• Retain all supporting records for at least 7 years.
• Re-check QFZP conditions (substance, de-minimis, audited accounts, transfer pricing) every tax period.

Not sure where your business stands? Entityz helps founders register, structure, and stay compliant in the UAE. Talk to our team or explore our business setup services.

Frequently Asked Questions

Who must register for UAE Corporate Tax?

Almost every UAE business must register, including mainland and free zone companies and other juridical persons, and individuals whose business turnover exceeds AED 1 million in a calendar year. Registration is mandatory even if the tax due is zero.

What is the Corporate Tax rate in the UAE?

0% on taxable income up to AED 375,000 and 9% above it. Large multinational groups in scope of OECD Pillar Two may face a 15% domestic minimum top-up tax.

When is the Corporate Tax return due?

Within 9 months from the end of your tax period. A period ending 31 December 2025 must be filed and paid by 30 September 2026.

Do free zone companies pay Corporate Tax?

Yes, they remain within the system. A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on Non-Qualifying Income; failing any condition means ordinary taxation.

Do I still need to file if my tax is zero?

Yes. Every taxable person files an annual return even at 0% tax, including QFZPs and loss-making companies.