Corporate Tax

UAE Corporate Tax Registration & Filing — Stay Compliant with Global Edge Corporate Services

Global Edge Corporate Services is a certified UAE Corporate Tax consultant basedin Dubai. Since the introduction of UAE Corporate Tax in June 2023, all businesses operating in the UAE are required to register with the Federal Tax Authority (FTA) and file Corporate Tax returns annually. We help businesses of all sizes stay fully compliant from initial registration to annual filing and ongoing tax planning.

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.

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.

CORPORATE TAX DEADLINES & PENALTIES

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

FREQUENTLY ASKED QUESTIONS — UAE CORPORATE TAX

Does my Freezone company need to register for Corporate Tax?
Yes. All Freezone companies must register for Corporate Tax. However, Qualifying Freezone Persons may still benefit from 0% tax on Qualifying Income if they meet the required conditions.

What is the Corporate Tax filing deadline in UAE?
The Corporate Tax return must be filed within 9 months from the end of your financial year. For companies with a December 31 financial year end, the deadline is September 30 of the following year.

Can a small business avoid paying Corporate Tax?
Yes. Businesses with revenue below AED 3 million can elect for Small Business Relief and pay zero Corporate Tax for periods up to 31 December 2026.

Do I need an audited financial statement for Corporate Tax?
Not all businesses are required to have audited accounts, but proper financial records must be maintained for a minimum of 7 years. Global Edge advises on the specific requirements for your business.

What happens if I miss the Corporate Tax registration deadline?
A penalty of AED 10,000 is imposed for late registration. Register immediately to avoid further penalties Global Edge Corporate can complete your registration quickly.

Contact Global Edge Corporate Services for a free Corporate Tax consultation.
+971 55 545 8662 | info@globaledgecorporate.com