What is the Corporate Tax rate?

0% on taxable income up to AED 375,000 and 9% on the portion above it, subject to the specific rules that apply to each type of taxable person.

When is the Corporate Tax return due?

Within nine months of the end of your tax period. For a financial year ending 31 December, that means the return is due by the following 30 September.

Corporate Tax · United Arab Emirates

Corporate Tax

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Registration, return filing and ongoing compliance under the UAE Corporate Tax regime — coordinated end to end, with MHBC as your single point of contact.

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The UAE introduced a federal Corporate Tax under Federal Decree-Law No. 47 of 2022, applying to financial years beginning on or after 1 June 2023. Taxable persons — including most mainland companies and many free zone companies — must register with the Federal Tax Authority, keep compliant records, and file a return within nine months of the end of each tax period. Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% above that threshold, with distinct rules for free zone persons, tax groups and transfer pricing.

What this service covers

Book a consultation

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We assess your registration obligation and deadline, then prepare and submit the application through the FTA's EmaraTax portal.

Corporate Tax registration

Registration
EmaraTax
Deadline

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Computation of taxable income, application of available reliefs and adjustments, and filing of the annual return within the statutory nine-month window.

Corporate Tax return filing

Annual return
Computation
Reliefs

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Review of eligibility where revenue stays within the AED 3 million threshold, and election of the relief where it benefits your position, for the periods in which it applies.

Small Business Relief

Eligibility
Election

Preparation of records and responses, and coordination with the authority through queries, clarifications and audits.

FTA inquiry & audit support

FTA
Queries
Audits

One-time

Registration with the FTA, and setting up the first-period computation and record-keeping.

Recurring

Annual return filing, record-keeping and advisory on a fixed compliance calendar.

Audit, legal drafting and regulated tax matters are carried out by licensed auditors, registered tax consultants and lawyers within MHBC's team and partner network. MHBC coordinates their work and remains your single point of contact throughout.

Frequently asked

Questions, answered plainly.

Who has to register for UAE Corporate Tax?: Taxable persons carrying on business in the UAE, including most mainland companies and many free zone companies, must register with the Federal Tax Authority regardless of profit level. Administrative penalties apply for late registration.
What is the Corporate Tax rate?: 0% on taxable income up to AED 375,000 and 9% on the portion above it, subject to the specific rules that apply to each type of taxable person.
When is the Corporate Tax return due?: Within nine months of the end of your tax period. For a financial year ending 31 December, that means the return is due by the following 30 September.