Federal Tax Authority Mandate: All UAE business entities must register for Corporate Tax via the EmaraTax portal. Late registration carries a statutory FTA penalty of AED 10,000.
UAE Corporate Tax Brackets (2026)
| Taxable Income Bracket | Corporate Tax Rate | Applicability |
|---|---|---|
| Up to AED 375,000 | 0% Tax | Applies to all UAE resident businesses and individuals. |
| Exceeding AED 375,000 | 9% Tax | Standard corporate tax rate on taxable income above threshold. |
Frequently Asked Questions (FAQs)
Under Federal Decree-Law No. 47 of 2022, taxable business income up to AED 375,000 is taxed at 0%, while taxable income exceeding AED 375,000 is taxed at a flat rate of 9%.
Yes. All UAE mainland companies, Free Zone entities, and foreign branch offices must register for Corporate Tax with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN), even if eligible for 0% tax.
Small Business Relief allows eligible UAE resident businesses with gross revenue not exceeding AED 3,000,000 in a tax period to elect to be treated as having no taxable income, paying 0% corporate tax.
Free Zone entities that qualify as a 'Qualifying Free Zone Person' (QFZP) can enjoy 0% corporate tax on Qualifying Income (such as wholesale distribution, fund management, and headquarter services).
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