UAE corporate tax runs at 0 percent on taxable income up to AED 375,000 and 9 percent above that, under Article 3 of Federal Decree-Law 47 of 2022. The part founders miss is that 0 percent is a rate, not an exemption from registering. A free zone company pays nothing on qualifying income and still has to register, and so does a company that has not yet earned a dirham. The deadline runs from your own dates, not from a general date in the calendar. For a resident company incorporated on or after 1 March 2024, Federal Tax Authority Decision 3 of 2024 gives three months from the date of incorporation, establishment or recognition, and it says in terms that this includes a Free Zone Person. Miss it and an administrative penalty applies under Cabinet Decision 75 of 2023.



