Tax, banking and compliance
Corporate tax registration and filing in the UAE
UAE corporate tax is a federal tax on business profits under Federal Decree-Law No. 47 of 2022. The rate is 0% on taxable income up to AED 375,000 and 9% above it. Every mainland and free zone company must register with the Federal Tax Authority through EmaraTax and file a return for each tax period.
At a glance Fact sheet
- Law
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
- Rate
- 0% on taxable income up to AED 375,000, 9% on the amount above it
- Administered by
- Federal Tax Authority, with registration and filing on EmaraTax
- Registration deadline
- Three months from incorporation for a company formed on or after 1 March 2024
- Return and payment
- Within nine months of the end of each tax period
- Records
- Kept for seven years after the end of the tax period they relate to
Overview
Corporate tax applies to financial years that began on or after 1 June 2023. It is charged on the net profit shown in your financial statements, after the adjustments the law requires, and you assess it yourself in an annual return. A company incorporated in the UAE is a taxable person from the moment it exists, so the duty to register does not wait for the first sale.
Three questions decide your position. First, whether you are a taxable person, which every mainland and free zone company is. Second, whether a relief or a special regime applies, such as small business relief or the qualifying free zone person rules. Third, when your tax period ends, because that date sets the deadline for your return and your payment.
Caliph handles the registration side and keeps your tax dates on the same calendar as your licence renewal. The tax calculation and the return itself belong with your accountant or tax adviser. We coordinate with them so that the licence, the Memorandum of Association and the tax record all say the same thing.
What Caliph does for you on corporate tax
Registered inside the deadline
We prepare the EmaraTax application as soon as the licence is issued, so the three-month window for a new company is never at risk.
The right details on the tax record
Legal name, licence number, owners and financial year are entered to match your licence and Memorandum of Association, which avoids correction requests later.
The free zone rules in plain words
We explain what a qualifying free zone person has to show, so you can raise the right questions with your tax adviser before the year ends.
Deadlines you can see
Your first tax period, the return date and the payment date are written down for you at registration and tracked by your consultant.
Changes reported when they happen
When you add an activity, change owners or move address, we update the licence and the tax record together.
What to have ready for registration
- Trade licence, including any branch licences
- Memorandum of Association or other constitutional document
- Passport copy and Emirates ID of the owners and of the authorised signatory
- Proof of the signatory's authority, such as a power of attorney or a resolution, where the Memorandum of Association does not show it
- Company contact details and registered address in the UAE
- The financial year you use, with its start and end dates
- A UAE Pass login for the person who will manage the EmaraTax account
The Federal Tax Authority can ask for further documents during its review. Your consultant tells you what your case needs.
How corporate tax registration and filing work
We confirm your status
Your consultant checks the legal form, the incorporation date and the financial year, and notes whether free zone or relief rules may be relevant.
The EmaraTax account is set up
The account is created or opened through UAE Pass and linked to the company.
The application is submitted
We complete the corporate tax registration form, upload the documents and answer any query from the Federal Tax Authority.
The tax registration number is issued
The Federal Tax Authority issues the corporate tax registration number, and we record your first tax period and return date.
Books are kept through the year
Your accountant maintains the records and prepares financial statements at the end of the financial year.
The return is filed and tax paid
The return is submitted on EmaraTax and any tax is paid within nine months of the end of the tax period.
Good to know
- This page is general information. Your tax adviser confirms your company's position before you rely on it.
- Small business relief lets an eligible resident business elect, in its return, to be treated as having no taxable income for a tax period. Eligibility depends on a revenue threshold set by ministerial decision, and the Ministry of Finance has extended the relief to tax periods ending on or before 31 December 2029.
- Late registration and late filing carry administrative penalties set by Cabinet decision.
- An individual who runs a business in their own name registers only once the business turnover passes the threshold set by Cabinet decision.
Questions people ask
Who has to register for corporate tax in the UAE?
Every company and other juridical person incorporated in the UAE, mainland or free zone, registers with the Federal Tax Authority. Foreign companies managed and controlled from the UAE, or with a permanent establishment here, register too. Individuals register only when their business turnover passes the threshold set by Cabinet decision. Government entities and a few other categories are exempt under conditions.
How does corporate tax apply to free zone companies?
Free zone companies are within the law and must register and file. A company that meets the qualifying free zone person conditions can apply a 0% rate to its qualifying income. The conditions include adequate substance in the free zone, income of the qualifying kind and proper transfer pricing records. Other taxable income is charged at 9%.
What is the deadline to register a new company for corporate tax?
A resident company incorporated on or after 1 March 2024 applies within three months of its date of incorporation. Different dates applied to companies that existed before then, and other rules cover non-resident and natural persons. Your consultant checks which rule covers you and files inside the period.
When is the corporate tax return due?
The return and the payment are due within nine months of the end of the tax period. For a company whose financial year follows the calendar year, the year ending 31 December is filed and paid by 30 September of the following year.
Does a company with no profit still file a return?
Yes. A registered company files a return for every tax period, including periods with a loss, with no activity, or with taxable income below AED 375,000. The return is how the Federal Tax Authority sees that nothing is due, and an accurate record of losses can matter in later years.
What is small business relief?
It is an election that lets an eligible resident business be treated as having no taxable income for a tax period. It depends on a revenue threshold set by ministerial decision and is not open to qualifying free zone persons or to members of large multinational groups. You still register and file a return. Your tax adviser confirms whether you qualify.
Reviewed by Caliph Business Solutions on . Rules differ by activity and by authority. Your Caliph consultant confirms what applies to you.
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