# UAE corporate tax: rates, registration and filing

> Who pays UAE corporate tax, the 0% and 9% rates, the relief for small businesses and free zone companies, and how to register and file with the Federal Tax Authority.

- Section: Business › Accounting and tax › Corporate tax
- Last updated: 2026-10-02
- Source: https://nuzan.ai/en/knowledge/uae-corporate-tax-basics

## Overview

The UAE introduced a federal corporate tax under Federal Decree-Law No. 47 of 2022. It applies to financial years that start on or after 1 June 2023 and is administered by the **Federal Tax Authority (FTA)**.

## Who this is for

Companies and other legal entities in the UAE, including free zone companies, and individuals whose business turnover is more than AED 1 million in a calendar year.

## Rates

| Taxable income | Rate |
| - | - |
| Up to AED 375,000 | 0% |
| Above AED 375,000 | 9% |
| Qualifying income of a Qualifying Free Zone Person | 0% |

Large multinational groups with global revenue of EUR 750 million or more are also subject to a domestic minimum top-up tax that brings their effective rate to 15%.

## Small Business Relief

A resident business with revenue of AED 3 million or less in a tax period can choose to be treated as having no taxable income, for tax periods that end on or before 31 December 2026. It must still register and file a return.

## Requirements

- Register with the FTA through **EmaraTax**, even if you expect to pay no tax.
- Keep accounting records and financial statements for at least seven years.
- File the return and pay the tax within **nine months** of the end of the tax period.

## Step by step

1. Create an EmaraTax account and add your trade licence and the owners' details.
2. Apply for corporate tax registration and receive your tax registration number.
3. Keep books that follow accepted accounting standards.
4. File and pay within nine months of your financial year end.

## Common mistakes

Missing the registration deadline because the business expects no profit; a late registration carries a penalty. Free zone companies assuming 0% applies to everything: only qualifying income does, and only when every condition is met.

## Frequently asked questions

### Do I need to register if my company makes no profit?

Yes. Registration is required for every taxable person, whatever its profit, and a late registration is penalised.

### Is my salary subject to corporate tax?

No. Employment income is not subject to corporate tax; it applies to business activity.

Arabic version: https://nuzan.ai/ar/knowledge/uae-corporate-tax-basics