UAE Corporate Tax 2026: Registration & Compliance Guide

UAE Corporate Tax applies to most businesses carrying on activity in the country. This guide sets out the main points to check for 2026. It is general information, so please speak to us about your specific facts.

Who needs to register

Companies and other juridical persons must register with the Federal Tax Authority (FTA), including free zone companies. Individuals running a business may also fall within Corporate Tax once their turnover passes the threshold set by the FTA. Registration is done through EmaraTax, and late registration can lead to administrative penalties. Our Corporate Tax registration service covers the full process.

Rates and reliefs

Corporate Tax is charged at 9% on taxable income above AED 375,000. Qualifying Free Zone Persons may be taxed at 0% on qualifying income, but must meet the conditions and may be taxed at 9% on other income. Small Business Relief may be available to eligible businesses with limited revenue, and it is subject to conditions and time limits.

Filing deadlines

A Corporate Tax return is normally due within nine months of the end of the tax period. For a financial year ending 31 December, that means 30 September of the following year. The tax payable is also due by that date.

Records and accounts

You need complete accounting records to prepare an accurate return, and records must be kept for the period required by law. Good bookkeeping throughout the year makes the filing far easier.

Related parties

Transactions with related parties and connected persons must be at arm's length, and some businesses must file a disclosure form with the return. See our transfer pricing advisory.

Practical checklist

• Confirm your registration status on EmaraTax
• Keep your accounting up to date each month
• Review any free zone or relief position before year end
• Identify related-party transactions early
• Diarise the filing and payment deadline

To discuss your position, contact Safeway Tax Consultancy.

← All insights