0% on taxable income up to AED 375,000 and 9% on the portion above, subject to QFZP and other rules.
Corporate Tax
Corporate Tax in the UAE — Guide for Businesses
UAE Corporate Tax applies at 9% on taxable profits above AED 375,000 with 0% on the first AED 375,000 — plus Small Business Relief and Qualifying Free Zone Person rules. Register and file via EmaraTax.
- FTA-Aligned Guidance
- EmaraTax Support
- Dubai Tax Advisors
Tax compliance
Corporate Tax UAE
1Assess
2Register
3Record
4File
Avoid FTA penalties
Register and file on time via EmaraTax.
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Overview
Corporate Tax UAE — what UAE businesses need to know
UAE Corporate Tax took effect for financial years starting on or after 1 June 2023. Standard rate is 9% on taxable income exceeding AED 375,000, with 0% on income up to that threshold for non-QFZP entities.
Small Business Relief may apply to resident persons with revenue up to AED 3 million per tax period. Qualifying Free Zone Persons may obtain 0% on qualifying income subject to substance and classification rules.
All UAE taxable persons must register on EmaraTax and file returns within 9 months of financial year end. KPM Global provides registration, planning, and filing for mainland, free zone, and sole establishment businesses.
Who This Is For
Corporate Tax UAE clients
- New UAE companies registering for first CT TRN
- SMEs evaluating Small Business Relief election
- Free zone entities assessing QFZP versus 9% mainland income
- Natural persons and freelancers with business income
- Groups with foreign branches or permanent establishments
How We Help
KPM Global corporate tax uae support
CT registration
EmaraTax TRN application and financial year setup.
Tax computation
Adjust accounting profit to taxable income.
SBR & QFZP planning
Model 0% elections versus standard rate exposure.
Return filing
Prepare and submit within 9-month deadline.
Integrated accounting
Books that support CT and VAT concurrently.
Process
Steps for corporate tax uae
- 1
Classification
Confirm taxable person status and financial year.
- 2
Registration
Apply for Corporate Tax TRN on EmaraTax.
- 3
Year-end close
Prepare accounts and tax adjustments.
- 4
Return filing
File within 9 months of FY end.
- 5
Payment
Pay CT due via EmaraTax if applicable.
Documents
Documents typically required
- Trade licence and incorporation documents
- Audited or management financial statements
- Trial balance and general ledger
- CT TRN certificate
- Related-party transaction documentation
Pricing
Advisory cost factors
Scope depends on entity type, turnover, and whether registration, filing, or full retainer is needed.
- First-time registration versus ongoing compliance retainer
- VAT-only versus combined VAT and Corporate Tax support
- Volume of transactions and accounting clean-up required
- Free zone QFZP analysis versus standard mainland CT
- Penalty remediation or voluntary disclosure complexity
Indicative guidance only — KPM Global Services provides formal quotes after reviewing your licence, turnover, and EmaraTax status.
Timeline
Typical compliance timeline
Post-licence
Tax assessment
Confirm VAT and CT registration obligations.
Week 1–4
EmaraTax setup
UAE Pass, TRN application, and document upload.
Ongoing
Records & returns
Maintain books; file VAT and CT by FTA deadlines.
Annual
Review
Licence renewal, UBO updates, and tax planning.
Avoid Mistakes
Common corporate tax uae mistakes
- Confusing VAT registration with Corporate Tax registration
- Assuming free zone licence means 0% on all income
- Not electing or documenting SBR correctly on return
- Missing registration while actively trading
- Using accounting profit without tax adjustments
Why KPM
Why Choose KPM Global Services
UAE-focused advisory
Practical guidance on Corporate Tax UAE from a Dubai-based team that works with authorities, banks, and regulators daily.
Clear documentation
Structured checklists, realistic timelines, and transparent scope so you know what is included before you proceed.
Connected services
Link setup, visas, banking, accounting, VAT, Corporate Tax, PRO, and legal support through one coordinated advisory journey.
No generic templates
Advice is tailored to your activity, shareholders, jurisdiction, and operational plans — not a one-size-fits-all package.
Free tool
Estimate 0% / 9% CT
Calculate and check before you speak to an advisor — FTA-aligned thresholds, instant results, PDF export.
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Free Consultation
Request a Quote — Corporate Tax UAE
Share your requirements and our UAE advisory team will respond with practical next steps and a transparent scope.
FAQ
Corporate Tax UAE — Frequently Asked Questions
Practical answers about corporate tax uae in the UAE.
Ready to get started with Corporate Tax UAE?
Speak with KPM Global Services for practical UAE guidance — free consultation, no obligation.