UAE Corporate Tax 2026 Explained — Rates, SBR & Deadlines

Welcome. This guide covers UAE Corporate Tax for SMEs in 2026.

The standard rate structure is zero percent on the first three hundred seventy-five thousand dirhams of taxable income, and nine percent on any amount above that threshold.

Juridical persons — including mainland LLCs and most free zone companies — are generally in scope unless a specific exemption applies.

Natural persons doing business in the UAE are out of scope if turnover is one million dirhams or below.

Small Business Relief allows eligible resident persons with revenue up to three million dirhams per tax period to elect zero percent Corporate Tax, subject to conditions. You must elect on EmaraTax.

Qualifying Free Zone Persons may pay zero percent on qualifying income and nine percent on non-qualifying income — substance and de minimis rules apply.

Registration: obtain your Corporate Tax TRN on eservices.tax.gov.ae using UAE Pass, trade licence, and signatory documents.

Filing deadline: within nine months after your financial year end. Late registration and late filing attract FTA penalties.

Use our free Corporate Tax Calculator on kpmglobal.ae to estimate your position, then speak with an advisor for your exact filing plan.