What is the penalty for late corporate tax registration?

AED 10,000. The FTA has offered a waiver of this penalty for businesses that file their first tax return (or annual declaration) within seven months of the end of their first tax period; we check whether it is still available to you.

When is the corporate tax return due?

Within nine months of the end of the tax period. For a financial year ending 31 December 2025, the deadline is 30 September 2026.

My company is in a free zone — do I pay corporate tax?

Your company must register. If it meets the Qualifying Free Zone Person conditions, qualifying income is taxed at 0% and other taxable income at 9% — the AED 375,000 0% band does not apply to that other income. You need audited financial statements to claim the status.

What is Small Business Relief?

Businesses with revenue up to AED 3 million can elect to be treated as having no taxable income. The relief now covers tax periods ending on or before 31 December 2029.

Do I need audited financial statements for corporate tax?

Yes if your revenue exceeds AED 50 million or you claim Qualifying Free Zone Person status. Tax groups also need audited statements.

TAX COMPLIANCE / CORPORATE TAX REGISTRATION AND FILING IN THE UAE

Corporate Tax Registration and Filing in the UAE

We register your company with the Federal Tax Authority, confirm whether Small Business Relief or the free zone 0% rate applies, and prepare and file your annual corporate tax return before the nine-month deadline.

Corporate Tax

0% up to AED 375,000; 9% above

Small Business Relief

Revenue up to AED 3M, to 2029

CT Deadline

9 months after financial year-end

Registration

Required for most UAE companies

Most UAE companies must register for Corporate Tax — including free zone companies and those that expect no taxable income — unless a specific exemption applies. Late registration attracts an AED 10,000 penalty.

How UAE corporate tax works

Most companies incorporated in the UAE, including mainland, free zone and offshore companies, must register for corporate tax with the Federal Tax Authority, even when they expect no tax liability; specific exemptions and registration exceptions apply. For most companies, taxable income up to AED 375,000 is taxed at 0% and income above it at 9%. Businesses with revenue up to AED 3 million can elect Small Business Relief for tax periods ending on or before 31 December 2029, and Qualifying Free Zone Persons pay 0% on qualifying income and 9% on other taxable income, without the AED 375,000 band. Getting registration or elections wrong is expensive: late registration carries an AED 10,000 penalty. goCorp registers you, confirms which reliefs apply and files your return each year.

For most companies, taxable income up to AED 375,000 is taxed at 0% and taxable income above it at 9%; a Qualifying Free Zone Person is taxed differently (see below). Each company files one return per tax period (normally its financial year) and pays any tax due within nine months of the period’s end — for a year ending 31 December 2025, by 30 September 2026. Records must be kept for at least seven years. Our UAE corporate tax guide explains the basics.

Who must register for corporate tax

Most companies incorporated in the UAE — mainland, free zone and offshore — must register, even when they expect no tax liability. Natural persons register once their business revenue exceeds AED 1 million in a calendar year, and foreign companies with a UAE permanent establishment or nexus register too. Specific exemptions and exceptions apply: some exempt persons, such as government entities, do not need to register unless they carry on other taxable business; some, such as qualifying public benefit entities, must still register; and a UAE branch of a UAE company is covered by its parent’s registration. We review your company’s legal structure and tax status first, then register it on the FTA’s EmaraTax platform. VAT is a separate registration: see VAT registration.

Small Business Relief and the free zone 0% rate

Relief	Who can use it	Effect	Watch out for
Small Business Relief	Resident businesses with revenue up to AED 3 million in the tax period and previous periods	Treated as having no taxable income for that period	Available for tax periods ending on or before 31 Dec 2029; must be elected in the return; not for Qualifying Free Zone Persons
Qualifying Free Zone Person	Free zone companies that meet the qualifying conditions	0% on qualifying income; 9% on all other taxable income (the AED 375,000 0% band does not apply)	Requires audited financial statements and adequate substance; non-qualifying income above the de minimis limit can remove the status

Why companies trust goCorp with corporate tax

Deadline calendar for registration, returns and payments

Small Business Relief assessment (revenue up to AED 3 million)

Free zone qualifying income analysis for the 0% rate

Group relief and related-party structuring

Bookkeeping aligned with corporate tax rules from day one

Corporate tax services included

Tax health check and corporate tax registration on EmaraTax

Election of reliefs (Small Business Relief, Qualifying Free Zone Person)

Bookkeeping alignment with corporate tax rules

Annual corporate tax return preparation and filing

Free zone qualifying-income review

FTA correspondence and query response

Transfer-pricing documentation for related-party transactions where required

How corporate tax registration works

Tax Health Check

We review your revenue streams, expense structure and record-keeping to identify your corporate tax position, the reliefs that may apply and any immediate compliance gaps.

Registration

We register your company for corporate tax on EmaraTax — required for most UAE companies, even with no tax to pay — and set your filing calendar. If you also need VAT, see VAT registration.

Bookkeeping Alignment

We align your accounting records (or connect with your bookkeeper) so every transaction is coded correctly for corporate tax. We support QuickBooks, Xero, Zoho Books, and custom ERPs.

Annual Corporate Tax Return

We prepare your CT return based on your audited or management accounts, apply all eligible reliefs (Small Business Relief, Qualifying Free Zone Person, group relief), and file with the FTA within 9 months of your financial year-end.