Corporate Tax
UAE Corporate Tax: A Practical Guide to Registration, Returns and Deadlines
Who must register for UAE Corporate Tax, how the registration deadlines work, when your first return is due, and the reliefs that can reduce your bill to zero.
- Author
- Muhammad Rafy
- Published
- Reading
- 4 min read
UAE Corporate Tax (CT) applies to financial years starting on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022. For many businesses the tax itself turns out to be modest — or zero — but the compliance obligations apply to almost everyone. The most common and expensive mistakes we see are administrative: missed registrations and late returns.
Who has to register?
In short: almost every business.
- UAE companies and other juridical persons — mainland and free zone alike — must register, even if they expect to pay no tax.
- Natural persons (sole establishments, freelancers) must register once their business turnover exceeds AED 1 million in a calendar year.
- Non-residents must register if they have a permanent establishment or another taxable nexus in the UAE.
Registration is done on the FTA’s EmaraTax portal and results in a Corporate Tax Registration Number (TRN).
Registration deadlines
The FTA set staggered deadlines (FTA Decision No. 3 of 2024). For companies that existed before 1 March 2024, the deadline depended on the month their trade licence was first issued — the year was ignored:
| Licence issue month | Registration deadline |
|---|---|
| January or February | 31 May 2024 |
| March or April | 30 June 2024 |
| May | 31 July 2024 |
| June | 31 August 2024 |
| July | 30 September 2024 |
| August or September | 31 October 2024 |
| October or November | 30 November 2024 |
| December | 31 December 2024 |
Companies incorporated on or after 1 March 2024 have three months from incorporation. Natural persons who cross the AED 1 million threshold register by 31 March of the following year.
All of the 2024 deadlines have now passed. If your business has not registered, it is already late: the administrative penalty for late registration is AED 10,000. The FTA has offered relief from this penalty in some circumstances, so it is worth checking whether you qualify before paying — but the first step is always to register now.
Check your own deadline with our free CT registration deadline checker.
When is the return due?
The Corporate Tax return — and any tax payable — is due within nine months of the end of your tax period. For a business with a 31 December year-end, the first return covering calendar year 2024 was due on 30 September 2025, and the return for 2025 is due on 30 September 2026.
Late filing and late payment attract separate penalties that escalate with time, so it pays to start preparing well before the deadline. Our CT filing helper shows your deadline and a document checklist.
How much tax?
- 0% on taxable income up to AED 375,000
- 9% on taxable income above AED 375,000
- 0% on qualifying income of a Qualifying Free Zone Person that meets the substance, audit and income conditions
- Large multinational groups (consolidated revenue of EUR 750 million or more) are subject to a 15% Domestic Minimum Top-up Tax from 2025
Taxable income is your accounting profit under IFRS, adjusted for items such as non-deductible expenses, exempt income and limited interest deductions. It is not your revenue. Try our Corporate Tax calculator for an estimate.
Small Business Relief
Resident businesses whose revenue is AED 3 million or less in the relevant tax period (and in each previous period) can elect Small Business Relief, which treats them as having no taxable income. Relief is available for tax periods ending on or before 31 December 2026, and it is not available to Qualifying Free Zone Persons or members of large multinational groups. You still have to register and file a return to claim it.
Do you need audited financial statements?
Audited financial statements are required for Corporate Tax purposes where revenue exceeds AED 50 million, and for all Qualifying Free Zone Persons regardless of size (Ministerial Decision No. 82 of 2023). Many free zones and mainland authorities separately require audited accounts for licence renewal. Use our financial statements checker to see what applies to you.
Records and de-registration
- Keep accounting and tax records for seven years after the end of the tax period.
- If your business stops trading, you must apply to de-register within three months of cessation — after filing the final return and settling any liabilities. A licence cancelled without CT de-registration can leave penalties accruing.
A sensible annual routine
- Close your books monthly or quarterly so year-end is not a scramble.
- Within three months of year-end, finalise IFRS financial statements (audited if required).
- Prepare the tax computation and assess Small Business Relief or free zone status.
- File and pay on EmaraTax well before the nine-month deadline.
If you would rather hand the whole process over, our UAE Corporate Tax service covers registration, computations, returns and de-registration.
This article is general guidance based on rules in force at the time of writing. Tax law changes frequently and individual circumstances differ — please speak to us before acting on it.
Filed under: UAE Corporate Tax · FTA · EmaraTax · Small Business Relief · Free Zones