- The general rates are 0% up to AED 375,000 of taxable income and 9% above that amount.
- Free zone companies are within the corporate tax system.
- Accounting profit is the starting point, adjusted under the law.
Core framework
Corporate tax applies to taxable persons and tax periods under federal law. For individuals and juridical persons, the general rate is 0% on taxable income up to and including AED 375,000 and 9% on the amount above that threshold.
- Identify the taxable person
- Determine the financial and tax period
- Prepare compliant financial information
- Apply statutory adjustments and reliefs
Registration and filing
Businesses should assess registration obligations, keep supporting records, calculate taxable income and submit the return and payment by the applicable deadline. Group, relief and election rules require fact-specific review.
- FTA registration
- Bookkeeping and reconciliations
- Related-party analysis
- Return preparation and payment
Do not rely on headlines
Exemptions, free-zone treatment, small-business relief, loss use and international matters have conditions. Use current FTA guidance for the relevant period.
Consult our tax experts today
Get advice shaped around your activity, ownership, market, residency and long-term plans.
Request a consultation ↗Official sources
This guide is informed by current official guidance. Rules, fees and authority practice can change.
Important: This article is general information, not legal, tax, immigration or financial advice. Eligibility and obligations depend on your facts and the current rules of the relevant authority.