UAE Corporate Tax — Key Details
Standard Corporate Tax Rate
✔ 9% Corporate Tax on taxable profits above AED 375,000
✔ 0% Corporate Tax on taxable income up to AED 375,000 (for eligible businesses)
Who Must Register
✔ Mainland companies in the UAE
✔ Free zone businesses (even if qualifying for 0%)
✔ Foreign entities with UAE taxable presence
✔ Most commercial, industrial, and professional businesses
Corporate Tax Filing Requirement
✔ Mandatory annual Corporate Tax return filing
✔ Registration required within FTA deadlines
✔ Proper accounting records must be maintained