Who must register for UAE Corporate Tax?

Almost every business with a UAE presence must register for Corporate Tax (CT). This includes mainland companies, free-zone entities, branches of foreign companies, and certain natural persons conducting business activities, regardless of whether they will owe any tax.

Tax rates ^[1]

• 0% on taxable income up to AED 375,000
• 9% on taxable income above AED 375,000
• 15% under Pillar Two for Multinational Enterprises with consolidated revenue over EUR 750 million (effective from financial years starting on or after 1 January 2025).

Free Zone businesses can qualify for 0% on Qualifying Income if they meet the Qualifying Free Zone Person conditions (substance, audited accounts, transfer-pricing compliance) ^[2]. Non-qualifying income is taxed at 9%.

Small business relief ^[3]: a Resident Person whose Revenue does not exceed AED 3,000,000 for the relevant and prior tax periods can elect to be treated as having no Taxable Income. The election must be claimed in the tax return.

Registration deadlines depend on incorporation date or licence issue date and are published by the FTA. Penalties apply for late registration even if the eventual tax due is zero.