Corporate Tax in the UAE: registration and filing
Corporate Tax registration and filing for UAE companies. 0 percent up to AED 375,000, 9 percent above. Deadlines, free zone status and the end of Small Business Relief.
UAE Corporate Tax is 0 percent on the first AED 375,000 of taxable profit and 9 percent above that. Registration is mandatory regardless of profit, so it applies at zero as well. We handle registration, the return and deadline monitoring, and we check whether your free zone status actually carries the 0 percent.
Do I have to register even without profit?
Yes, and this is the most expensive misunderstanding in the whole area. Registration attaches to the company, not to its profit. A company with zero turnover still has to register and file a return. For late registration the authority applies a penalty of AED 10,000.
Equally common is the assumption that Small Business Relief removes the filing obligation altogether. It does not. The return is still due, it is simply simpler.
Does my free zone company really pay 0 percent?
Not automatically. The preferential rate depends on Qualifying Free Zone Person status, and that status is tied to conditions, among them adequate economic substance on the ground and the nature of the income. Holding a licence alone does not meet them.
Important for planning: even at 0 percent you sit fully inside the Corporate Tax regime. Registration, filing, record retention and documentation duties apply unchanged.
What changes for small companies from 2027?
Since the August 2026 extension, Small Business Relief applies to tax periods ending on or before 31 December 2029. Anyone relying on it should adjust their cash planning for the following period in good time, because the regular system applies after that.
In parallel the move to electronic invoicing is under way. For most companies 31 March 2027 is the deadline by which an accredited service provider must be appointed.
Deadlines at a glance
| What | When | Note |
|---|---|---|
| Registration with the tax authority | regardless of profit | AED 10,000 penalty if late |
| Corporate Tax return | after the end of the tax period | also due for a nil return |
| Small Business Relief | periods ending up to 31.12.2029 | the return is still due |
| E-invoicing, appoint a provider | 31.03.2027 below AED 50m | 30.10.2026 from AED 50m |
Frequently asked questions
How much is Corporate Tax in the UAE?
It is 0 percent on the first AED 375,000 of taxable profit and 9 percent on the portion above that. The 9 percent therefore does not apply to the whole profit, only to the excess.
Do I file a return if there was no profit?
Yes. The filing obligation applies regardless of the result. A nil return is a full return and must be filed on time. Missing it is one of the most common reasons for a penalty.
What does late registration cost?
The authority applies a penalty of AED 10,000 for late Corporate Tax registration. Further penalties for late returns can be added on top. Both are entirely avoidable by registering on time.
Do I keep 0 percent as a free zone company?
Only if the conditions for Qualifying Free Zone Person status are met, in particular adequate substance on the ground and qualifying income. We check that for your actual structure before it becomes an assumption in your tax planning.
What happens when Small Business Relief ends?
Since the August 2026 extension it applies to tax periods ending on or before 31 December 2029. After that the regular system applies, 0 percent up to AED 375,000 and 9 percent above. It is worth modelling the cash impact well before the cut-off rather than in the final months.
Keep reading: Corporate Tax in Dubai: the guide ·Small Business Relief eligibility in the UAE ·UAE Corporate Tax filing deadline ·The UAE e-invoicing mandate