UAE Corporate Tax: registration and filing
We handle Corporate Tax registration, compliance and filing in the UAE. The general regime applies 0% to the portion of taxable income up to AED 375,000 and 9% to the portion exceeding that amount; free zones have specific rules, and the 0% rate on Qualifying Income is subject to conditions.
When it applies
This applies to juridical persons and other persons subject to UAE Corporate Tax legislation.
Requirements
TRN/registration, trade licence, financial statements, accounting records, shareholder details, transactions, related parties and supporting documentation.
Timeframes
The return is normally filed, and the tax paid, within 9 months of the end of the Tax Period, unless specific rules apply.
Common mistakes
Thinking free zone = 0% automatically; not registering; incomplete accounting; mixing in personal expenses; not reviewing related parties.
Content reviewed · August 2026. Fees, timeframes and requirements change: check them before you decide.
Also part of Accounting
Let's talk for 30 minutes
First conversation free of charge. No obligation. No sales pitch. We tell you whether the UAE or the Gulf countries are the right fit for your case. And if they are not, we tell you that too.
We review the case before calculating the tax position. You will find the full service, with its form and frequently asked questions, under Accounting.