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Small Business Relief (Revenue ≤ AED 3M)
AED 0
Eligible to elect Small Business Relief (SBR) under Ministerial Decision No. 73 of 2023, resulting in AED 0 corporate tax liability for revenue up to AED 3,000,000.
Effective Tax Rate: 0% (Small Business Relief)
UAE Corporate Tax Bands
| Up to AED 375,000: | 0% Tax Rate |
| Above AED 375,000: | 9% Tax Rate |
| Small Business Relief: | 0% if Revenue ≤ AED 3M |
| Freezone QFZP: | 0% on Qualifying Income |
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Under UAE Federal Decree-Law No. 47 of 2022, Corporate Tax is levied at 0% on net taxable profit up to AED 375,000, and 9% on net taxable profit exceeding AED 375,000. See details in our Corporate Tax Federal Law Free Zone Guide.
Small Business Relief (SBR) under Ministerial Decision No. 73 of 2023 allows resident taxable businesses with annual gross revenue of AED 3,000,000 or less to elect to be treated as having no taxable income (0% tax liability) for tax periods ending on or before Dec 31, 2026. Explore our Small Business Relief Guide.
Free Zone companies that qualify as a 'Qualifying Free Zone Person' (QFZP) under Cabinet Decision No. 100 of 2023 pay 0% Corporate Tax on Qualifying Income derived from transactions with non-mainland entities, subject to meeting substance, audited IFRS financials, and De Minimis (5%) rules. Read our QFZP 0% Free Zone Guide.
Pursuant to Cabinet Decision No. 10 of 2024 and FTA Decision No. 3 of 2024, an administrative penalty of AED 10,000 is assessed on any taxable person failing to submit its registration application within the designated FTA deadline. Check the timeline in our Late Registration Penalty Guide.
No. Personal employment salary, rental income, bank interest, investment dividends, and capital gains from personal investments are 100% exempt (0% personal tax). Freelancers are only subject to corporate tax if their business income exceeds AED 1,000,000 per calendar year. Read our Personal Tax Exemption Guide.
Under Federal Decree-Law No. 8 of 2017, VAT registration is mandatory if taxable turnover exceeds AED 375,000 in the past 12 months or next 30 days. Voluntary registration is available at AED 187,500. See our VAT Registration Guide.
FTA VerifiedOfficial Tax Source
• UAE Federal Tax Authority Corporate Tax Portal: tax.gov.ae/corporate-tax