UAE Corporate Tax registration and filing.
UAE Corporate Tax is 9% on profits above AED 375,000 — but almost every business must register with the Federal Tax Authority regardless of whether it pays anything. We register you, assess the reliefs you qualify for, and keep your filings accurate and on time. Registration from AED 399.
Corporate Tax in the UAE, in plain terms
The UAE introduced federal Corporate Tax on business profits, and while the rates remain among the lowest in the world, the compliance obligations are real and apply broadly. Misunderstanding them is the most common — and most avoidable — mistake new businesses make.
The headline is simple: 0% on the first AED 375,000 of taxable profit, and 9% above it. But the part founders miss is that registration and annual filing are required even when your tax bill is zero. Failing to register or file on time brings administrative penalties, regardless of profit.
There are also valuable reliefs — Small Business Relief and, for qualifying free zone companies, 0% on qualifying income — but they only apply if you meet the conditions and elect for them correctly. Ambizent registers you, works out which reliefs you qualify for, and files accurately so you pay only what you genuinely owe.
How UAE Corporate Tax is applied
The headline rates and thresholds, simplified.
| Taxable profit / status | Rate |
|---|---|
| First AED 375,000 of profit | 0% |
| Profit above AED 375,000 | 9% |
| Qualifying Free Zone Person — qualifying income | 0% (conditions apply) |
| Qualifying Free Zone Person — non-qualifying income | 9% |
| Eligible small business (Small Business Relief) | Treated as nil taxable income |
Free zone qualifying income and Small Business Relief
Two reliefs matter most, and both are widely misunderstood:
Qualifying Free Zone Person. A free zone company can enjoy 0% Corporate Tax on its qualifying income — but only if it meets strict conditions, including adequate substance in the zone, qualifying activities, and not electing out. Income that doesn't qualify is taxed at 9%. Keeping this 0% status requires care, and getting it wrong is costly. We assess whether you qualify and help you keep it.
Small Business Relief. Eligible businesses below a revenue threshold can elect to be treated as having no taxable income for a tax period — simplifying compliance and reducing the burden for genuinely small operations. We check your eligibility and make the election correctly.
Both reliefs reward good record-keeping and accurate filing, which is exactly what our accounting and tax service is built around.
What our Corporate Tax service covers
From registration to your annual return.
We confirm whether and how Corporate Tax applies to you, and which reliefs you can claim.
We register your company with the Federal Tax Authority and obtain your Tax Registration Number.
For free zone companies, we assess your qualifying income and the conditions to keep 0% status.
We compute taxable income with the correct adjustments, reliefs and deductions.
We prepare and file your annual Corporate Tax return accurately and on time.
We track every deadline and keep your records audit-ready, so you avoid penalties.
What's needed to register
We guide you through gathering everything and handle the submission.
- Trade licence and certificate of incorporation
- MOA / AOA and shareholder details
- Passport and Emirates ID copies of owners
- Financial statements or management accounts (where available)
- Details of business activities and any free zone status
How Corporate Tax registration works
Assess
We confirm your obligations and identify reliefs such as Small Business Relief or free zone qualifying income.
Register
We register your company with the FTA and obtain your Corporate Tax TRN.
Prepare
We review your books and calculate taxable income with the correct adjustments.
File
We file your annual return on time and keep your records ready for any FTA review.
Frequently asked questions
In most cases, yes — the obligation to register and file applies broadly, even when your tax is 0% because profits are under AED 375,000 or you qualify for relief. We confirm your specific position and handle the registration.
Registration starts from AED 399. Ongoing annual filing is quoted based on the complexity of your accounts; we keep it transparent and predictable.
A Qualifying Free Zone Person can benefit from 0% on qualifying income if it meets the conditions, while non-qualifying income is taxed at 9%. Most free zone companies still need to register and file. We assess your qualifying income and help protect the 0% status.
It allows eligible businesses under a revenue threshold to elect to be treated as having no taxable income for a tax period, reducing both tax and compliance burden. We check whether you qualify and make the election correctly.
The Federal Tax Authority applies administrative penalties for late registration and late filing, even if no tax is due. Timely registration and filing — which we manage for you — keeps you penalty-free.
Corporate Tax returns are generally due within nine months of the end of your financial year. We track your specific deadline and file ahead of it.
Yes — and it's the most efficient approach. Running both through one team keeps your figures consistent, your records clean and your filings on time. See our VAT and accounting service for the full picture.
Ready to start your UAE company?
Book a free consultation and get a fixed, all-in quote for your licence, visas and bank account — usually within one business day.