Registration, annual computation and filing for mainland and free zone companies — built from your books and double-checked before filing.
Corporate Tax applies to financial years starting on or after 1 June 2023. Every UAE company and free zone entity is a taxable person that must register with the Federal Tax Authority (FTA) and file an annual return — even when no tax is payable.
| Standard rate | 9% on taxable income above AED 375,000 |
| Taxable income up to AED 375,000 | 0% |
| Qualifying Free Zone Person | 0% on qualifying income, 9% on the rest |
| Return and payment deadline | 9 months after the tax period ends |
| Late registration penalty | AED 10,000 |
| Record retention | 7 years |
Annual UAE Corporate Tax return: computation, adjustments, disclosures and filing — every return checked by a second accountant before filing.
Mainland companies with revenue up to AED 3 million
Mainland companies with revenue up to AED 15 million
Free zone persons seeking the 0% rate
Yes. Every taxable person files an annual return, whether the result is a profit, a loss or nil. Losses can generally be carried forward against future profits, subject to the rules.
Within 9 months of the end of your tax period. For a 31 December year end, the return and any tax due are payable by 30 September of the following year.
No. The 0% rate applies only to qualifying income of a Qualifying Free Zone Person that meets substance, audit and de minimis conditions. Other income is taxed at 9%.
Audited statements are required for Qualifying Free Zone Persons and for businesses with revenue above AED 50 million. We coordinate with your auditor where this applies.
Corporate Tax records must be kept for 7 years after the end of the tax period they relate to.
Send us your year end and last accounts — we'll confirm the package and the deadline.
If your financial year ended 31 December 2025, your UAE Corporate Tax return and any tax payable are due by 30 September 2026. Late filing attracts FTA penalties from AED 500 a month.
