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UAE Corporate TaxRegistration & Filing
Corporate Tax registration, tax computation and annual returns for mainland, free zone and offshore companies, including Small Business Relief and free zone 0% qualifying income.
- 9% Above AED 375k
- Registration & Returns
- Small Business Relief
- Free Zone QFZP
- Transfer Pricing
Published Updated
Corporate Tax Handled from Registration to Return
UAE Corporate Tax applies to financial years starting on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022. Taxable income above AED 375,000 is taxed at 9%, every company must register, and returns are due within nine months of the financial year end.
The headline rate is simple. The work is in the detail: which reliefs apply, how free zone income is split, which expenses are deductible, and how related-party dealings are priced and disclosed. We register your company, keep the books in a shape that supports the return, compute the tax and file on time, alongside your VAT so both regimes tell the same story.
How Corporate Tax Compliance Works
Six steps across the Corporate Tax year.
- 01
Registration
We register the company with the FTA on EmaraTax and obtain its Corporate Tax registration number, within the deadline that applies to your licence.
- 02
Position Review
We confirm your tax period, whether Small Business Relief or free zone 0% treatment applies, and any related-party or group issues.
- 03
Books & Records
Accounts kept to IFRS standards, with the records the FTA expects retained for at least seven years.
- 04
Tax Computation
Accounting profit adjusted for non-deductible expenses, exempt income, reliefs and losses carried forward.
- 05
Return Filing
The Corporate Tax return filed on EmaraTax within nine months of the financial year end, with any tax paid by the same date.
- 06
Ongoing Review
Changes to your structure, revenue or free zone income reviewed before they affect next year’s return.
What You Need to Provide
Documents for Corporate Tax registration and the first return.
- Trade licence copy
- Memorandum and Articles of Association
- Passport and Emirates ID of owners and authorised signatory
- Financial year end and accounting records
- Details of related parties and group companies
- Free zone lease and substance details, if applicable
- Prior-year financial statements, if any
Why Use TMFS for Corporate Tax
Most Corporate Tax risk comes from missed deadlines and unexamined assumptions, not the 9% rate.
Registration filed within your deadline
Small Business Relief checked and claimed where it applies
Free zone qualifying income tested every year
Non-deductible expenses identified before year end
Related-party transactions documented and disclosed
Books kept so the return can be supported
VAT and Corporate Tax reconciled together
Reminders well ahead of each filing date
The TMFS Advantage
What sets our Corporate Tax work apart.
One View of Your Tax
Corporate Tax and VAT handled by the same team, so revenue, expenses and related-party flows match across both.
Free Zone Expertise
Qualifying income and the de minimis test reviewed for free zone clients, so 0% status isn’t lost by accident.
Books That Support the Return
Bookkeeping set up with the tax computation in mind, not tidied up after year end.
Transfer Pricing Basics
Related-party dealings priced at arm’s length and disclosed in the return.
Deadline Tracking
Registration and filing dates tracked for you, with reminders well before they fall due.
Setup to Filing
Companies we form are registered for Corporate Tax as part of setup, not months later.
Why Founders Choose TMFS for Corporate Tax
Three things clients mention most.
Plain answers
What you owe, why, and what would change it, explained without jargon.
No missed deadlines
Registration and returns filed on time, every year.
Planning, not just filing
Structure and free zone questions raised before year end, while they can still be acted on.
What Clients Say
Feedback from founders who set up with TMFS.
UAE Corporate Tax: Frequently Asked Questions
Common questions about UAE Corporate Tax.
What is the UAE Corporate Tax rate?
0% on taxable income up to AED 375,000 and 9% above it. Qualifying income of a Qualifying Free Zone Person is taxed at 0%. Large multinational groups may also be subject to a 15% domestic minimum top-up tax.
Does every company need to register?
Yes. Every UAE company must register for Corporate Tax, even if it expects to pay no tax, including free zone companies and offshore companies incorporated in the UAE.
When is the Corporate Tax return due?
Within nine months of the end of the financial year. Any tax due must be paid by the same date.
What is Small Business Relief?
Resident businesses with revenue up to AED 3 million can elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026. They must still register and file a return.
Do free zone companies pay Corporate Tax?
A free zone company that meets the Qualifying Free Zone Person conditions pays 0% on qualifying income and 9% on other taxable income. If it fails the conditions, it is taxed at the standard rates.
What records do I need to keep?
Accounting records and supporting documents for at least seven years after the end of the tax period they relate to.
Sources & official references
Federal Tax Authority (FTA) · Federal Decree-Law No. 47 of 2022 (Corporate Tax) · Ministerial Decision No. 73 of 2023 (Small Business Relief) · Cabinet Decision No. 100 of 2023 & Ministerial Decision No. 265 of 2023 (Qualifying Free Zone Persons)
Verification & independence
Prepared from publicly available guidance from the Federal Tax Authority and UAE federal law as of October 2026. Time Machine Financial Services is independent of the Federal Tax Authority and is not affiliated with or acting for any UAE government authority.
Corporate Tax rates, reliefs, free zone conditions and deadlines change. Confirm the current position for your situation with the Federal Tax Authority, or ask us, before acting on this page.
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- A reply within one working day
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Talk to a TMFS consultant about registration, returns or free zone 0% treatment, handled alongside your VAT and books.
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