UAE Corporate Tax applies at 9% on taxable income above AED 375,000. Whether you are a mainland company, a free zone business or a first-time filer, SKM International handles registration on EmaraTax, return preparation and filing, and the planning around it — so you stay compliant and avoid penalties. Big Four-experienced chartered accountants, serving the UAE since 2006.
Jump straight to the area you need — registration, VAT, or understanding a penalty you have received.
Corporate Tax is no longer the "new" tax it was. The Federal Tax Authority has moved from awareness to enforcement — registration and filing deadlines are real, and the penalties are automatic. Getting it right is now a core compliance task for every UAE business.
The UAE introduced federal Corporate Tax under Federal Decree-Law No. 47 of 2022. It applies to financial years starting on or after 1 June 2023, at 9% on taxable income above AED 375,000 — with a 0% rate on the first AED 375,000 to protect smaller businesses.
Almost every business is affected. Mainland companies, free zone companies and qualifying individuals must register for Corporate Tax on the FTA's EmaraTax portal and obtain a Corporate Tax Registration Number. Even a free zone company expecting a 0% rate as a Qualifying Free Zone Person must still register and file a return. Filing is required even when no tax is due.
SKM International takes the whole obligation off your desk — registration, the annual return, the computation behind it, and the judgement calls in between. Our chartered accountants have Big Four experience and have worked across the UAE since 2006, so the work is done to a standard that holds up to scrutiny.
From first registration to annual filing and the planning around it — we cover the full Corporate Tax cycle.
For almost every UAE business, the answer is yes — registration is required even if you end up paying 0%.
A mainland company of any size. A free zone company — including one expecting the 0% Qualifying Free Zone Person rate, which still has to register and file. A qualifying individual or freelancer whose business turnover exceeded AED 1 million in a calendar year. A holding company, a branch, or a newly incorporated entity (which must register within three months of incorporation).
The 9% rate only bites on taxable income above AED 375,000 — so many small businesses pay little or nothing. But the obligation to register and file is separate from whether tax is due, and missing it triggers automatic penalties. If you are unsure where you stand, a short conversation will settle it.
Small Business Relief: UAE resident businesses with revenue not exceeding AED 3 million can elect to be treated as having no taxable income — for tax periods ending on or before 31 December 2026. It is not automatic: it must be actively elected on EmaraTax when you file your return, and it is not available to Qualifying Free Zone Persons or members of multinational groups. With the relief due to end after 2026, it is worth checking now whether you qualify — we will run the trade-off for you.
Send us your trade licence and year-end and we will tell you exactly what applies, what is due, and by when. No obligation.
A clear path from registration to a filed return.
Corporate Tax is charged at 0% on taxable income up to AED 375,000, and 9% on taxable income above that. It was introduced under Federal Decree-Law No. 47 of 2022 and applies to financial years starting on or after 1 June 2023. A separate global minimum tax framework can apply to very large multinational groups, but for most UAE businesses the 0% and 9% rates are what matter.
Yes. Even if your free zone company expects to qualify for the 0% Qualifying Free Zone Person rate, it must still register for Corporate Tax on EmaraTax and file an annual return. The 0% rate is not automatic — it depends on meeting specific conditions — and registration and filing are required regardless.
You must file your Corporate Tax return, and pay any tax due, within nine months of the end of your tax period. For a company with a financial year ending 31 December 2025, that means filing and paying by 30 September 2026. There is one return per year per company, and it must be filed even if your taxable income is zero.
Yes. Registration and filing are required even if your taxable income is below AED 375,000 and no tax is payable, and even for a free zone company on the 0% rate. The penalties for late registration or late filing apply regardless of whether any tax is owed, so filing on time matters even at zero.
The FTA applies automatic administrative penalties for late registration, late filing and late payment — and they apply even when no tax is due. The exact amounts and how they build up are set out on our Tax Penalties page. If you have already received a penalty, or think you have missed a deadline, talk to us early; in some cases relief or a waiver may be available.
Small Business Relief lets a UAE resident business with revenue not exceeding AED 3 million elect to be treated as having no taxable income for a tax period — introduced under Ministerial Decision No. 73 of 2023. It is a transitional measure available for tax periods ending on or before 31 December 2026, it must be actively elected on EmaraTax when you file, and it is not open to Qualifying Free Zone Persons or members of multinational groups. Because it can mean paying no Corporate Tax but also forfeits losses and certain deductions for that period, it is worth checking the trade-off — which we will do for you.
Yes, and that is the most efficient way to do it. As chartered accountants we prepare your financial statements and your Corporate Tax return together, so the figures reconcile and nothing falls between the two. We also handle VAT, registration and audit, so your whole compliance picture sits with one team.
Mon–Fri 9:00AM–6:30PM | Sat 9:00AM–3:00PM | Office 102, Al Tawhidi Building, Al Mankhool, Dubai UAE