The UAE introduced federal corporate tax for financial years starting on or after 1 June 2023. The headline is simple — 0% up to AED 375,000 of taxable income and 9% above it — but registration, filing deadlines and reliefs need to be handled correctly. Here is the practical guide.
0% on taxable income up to AED 375,000.
9% on taxable income above AED 375,000.
A separate rule set applies to large multinationals in scope of the OECD global minimum tax (Pillar Two), but for the vast majority of UAE businesses the 0% / 9% structure is what matters.
Corporate tax registration with the FTA is required for taxable persons, including many free-zone entities, regardless of whether tax is ultimately payable.
The corporate tax return is filed annually and is due within nine months of the end of the relevant financial year. A business with a 31 December year-end, for example, files by 30 September of the following year. The same nine-month window applies to payment.
Small Business Relief lets eligible resident businesses below a revenue threshold elect to be treated as having no taxable income for a tax period — reducing both tax and compliance burden. Eligibility and the applicable periods are set by the FTA, so confirm your position before relying on it.
Qualifying Free Zone Persons can access a 0% rate on qualifying income if they meet the substance and qualifying-income conditions. Getting this right depends on documentation, which is exactly where clean, filing-ready books pay off.
Consaya keeps your ledger reconciled year-round and generates a corporate-tax pack on demand, so the nine-month deadline is a review rather than a year-end scramble.
The same books drive your VAT 201 returns and e-invoicing data, keeping every obligation consistent. Consaya is software, not an FTA-registered Tax Agent — always confirm your position with a qualified adviser.
UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. A separate regime applies to large multinationals under the OECD global minimum tax.
The corporate tax return is filed annually and is due within nine months of the end of the financial year. A business with a 31 December year-end files by 30 September of the following year.
Free zone companies must register for corporate tax. A Qualifying Free Zone Person can benefit from a 0% rate on qualifying income if it meets the substance and qualifying-income conditions; other income is taxed at 9%.
Small Business Relief allows eligible resident businesses below a revenue threshold to elect to be treated as having no taxable income for a tax period, reducing tax and compliance burden. Eligibility and applicable periods are set by the FTA.