UAE Corporate Tax Registration & Filing

Who needs to register for UAE corporate tax?

Almost every business in the UAE must register for corporate tax — there is no minimum revenue threshold for the registration obligation.

• UAE mainland companies and LLCs — register regardless of profit.
• Free-zone companies — must register and file annually, even if they qualify for a 0% rate as a Qualifying Free Zone Person.
• Freelancers / sole proprietors / natural persons conducting business — must register if total business turnover exceeds AED 1 million in a Gregorian calendar year.
• Newly incorporated companies (on or after 1 March 2024) — register within 3 months of incorporation.

How UAE corporate tax is calculated (the 0% / 9% bands)

Corporate tax applies only to the portion of taxable profit above AED 375,000. Worked example:

• Profit of AED 300,000 → tax = AED 0 (entirely within the 0% band).
• Profit of AED 500,000 → 9% on (500,000 − 375,000) = AED 11,250.

Note that large multinational groups may fall under separate global-minimum-tax rules; we assess this case by case.

Small Business Relief (pay 0% if you qualify)

Businesses with annual revenue of AED 3 million or less can elect Small Business Relief and be treated as having no taxable income — a 0% outcome — as transitional relief available for tax periods ending on or before 31 December 2026.

Important: relief is not automatic — you must still register and formally elect it in your return, and keep proper financial records to defend it in an audit.

Filing deadlines you can't miss

Your corporate tax return is due within 9 months of the end of your financial year, filed online via the FTA's EmaraTax portal; payment is due on the same date and the FTA does not grant extensions.

• Financial year ends 31 December 2025 → return + payment due 30 September 2026.
• Financial year ends 31 March 2026 → return + payment due 31 December 2026.

How FinTechPro handles it for you

1. Eligibility & deadline check — we confirm your registration window and filing date.
2. EmaraTax registration — we register your entity and obtain your Corporate Tax Registration Number.
3. FTA-ready bookkeeping — reconciled, audit-ready records in your chosen software.
4. Return preparation — taxable income computed, reliefs applied, expert-reviewed before submission.
5. Filing & confirmation — we file, you get confirmation and a calendar of next obligations.

Why FinTechPro

Expert-controlled, AI-assisted: a qualified reviewer signs off every filing. As cross-border specialists, we handle both UAE and Indian compliance for businesses operating across the two markets — a genuine edge for India–UAE founders.