Natural persons with UAE business income may be taxable persons — confirm based on activity and income level.
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Corporate Tax in UAE for New Companies
Quick answer
New UAE companies that are taxable persons must register for Corporate Tax on EmaraTax. CT is 0% on taxable profit up to AED 375,000 and 9% on the excess, with Small Business Relief available up to AED 3M revenue for eligible resident persons.
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Open toolPost-licence priority
Your trade licence does not auto-register you for CT. After banking and first invoices, assess CT TRN registration, VAT thresholds, and accounting records together.
Full service page: corporate tax uae →
Last verified: June 2026
Fees and rules traced to official UAE authorities. KPM Global review cadence: monthly or on FTA/GDRFA updates.
Official source basis
Federal Tax Authority (tax.gov.ae) public guidance. KPM Global simplified this for business owners — not a substitute for official FTA advice or EmaraTax records.
Fees & rules last reviewed: June 2026
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