UAE corporate tax applies a 9% rate on taxable income above AED 375,000, with 0% on income below that threshold. Free zone entities may still qualify for a 0% rate on qualifying income if they meet substance and activity requirements. Every taxable entity, regardless of profit level, is required to register with the Federal Tax Authority. Missing the registration deadline carries a fixed penalty, so it's worth confirming your obligation early rather than waiting until your first filing is due.
UAE Tax
UAE Corporate Tax Explained: What Every Business Owner Needs to Know
18 May 2026