UAE Corporate Tax registration: what every business needs to know
Corporate tax applies at 9% on taxable profits above AED 375,000. Here is how registration, filing and Free Zone status actually work.
Roots Global Tax Team · 18 June 2026 · 6 min read
The UAE Ministry of Finance introduced corporate tax under Federal Decree-Law No. 47 of 2022. Taxable profits above AED 375,000 are taxed at 9%, while qualifying Free Zone income can benefit from a 0% rate — provided the conditions are met.
Registration is required within the timelines following incorporation, and corporate tax returns are due within nine months of the end of the tax period. Missing these deadlines can lead to penalties, so early registration and a clear filing calendar matter.
Free Zone businesses need to assess whether their income qualifies for the 0% rate. This is not automatic — it depends on the nature of the activity and meeting substance and compliance requirements. A proper impact assessment is the safest starting point.
Our approach is simple: assess your position, register you correctly, and put a filing routine in place so compliance becomes predictable rather than stressful.
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