Free tool
Do I need to register and file for Corporate Tax?
Answer up to five questions to see whether you must register and file for UAE Corporate Tax, and whether Small Business Relief may apply.
The check
Five questions at most.
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The rules it applies
In brief, with sources.
Checked 22 October 2026 against FTA and Ministry of Finance pages: FTA: Corporate Tax registration (opens in a new tab) · FTA: natural persons (opens in a new tab) · FTA: Small Business Relief (opens in a new tab) · FTA: exempt persons (opens in a new tab) · Ministry of Finance: Corporate Tax (opens in a new tab) · Ministry of Finance: Small Business Relief extended to 2029 (opens in a new tab)
- Companies
- UAE companies, including free zone companies, must register for Corporate Tax and file a return, whatever their revenue or profit.
- Individuals
- An individual doing business must register when business turnover in a calendar year exceeds AED 1 million. Salary, personal investment income and personal real estate investment income are not counted.
- Small Business Relief
- Resident businesses with revenue of AED 3 million or less in the current and every previous tax period can elect it, for tax periods ending on or before 31 December 2029. Qualifying Free Zone Persons and members of multinational groups with revenue above AED 3.15 billion cannot.
- Rates
- 0% on taxable income up to AED 375,000 and 9% above that.
- Deadlines and penalty
- Returns are due within 9 months of the end of each tax period. Late registration carries an AED 10,000 penalty, waived if the first return is filed within 7 months of the end of the first tax period.
Questions
Common questions, answered.
Do I need to file a Corporate Tax return if I made no profit?
Yes, if you are required to register. Companies file a return for every tax period even when no tax is due.
Do free zone companies pay Corporate Tax?
Free zone companies must register and file. A Qualifying Free Zone Person pays 0% on qualifying income if it meets the conditions, and must keep audited financial statements.
Does a freelancer need to register for Corporate Tax?
Only once business turnover in a calendar year exceeds AED 1 million. Below that, keep records and check again each year.
What is Small Business Relief?
An election for resident businesses with revenue of AED 3 million or less to be treated as having no taxable income for the period. It is claimed in the return, so you still register and file.
Let’s talk about Corporate Tax.
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