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UAE Corporate Tax Welcome to

UAE Corporate Tax UAE Corporate Tax

Register with Confidence, File with Ease

Corporate tax in the UAE doesn’t need to be complicated. At Oasis Start, we make registration and filing smooth, compliant, and timely—so you’ll never miss an FTA deadline. 

With an FTA-approved team, 10,000+ satisfied clients, and your own dedicated tax expert, you get more than registration—you get business that is meeting legal standards, and ahead of the curve.

Introduction

The introduction of corporate tax in the UAE has left many business owners unsure about what’s required and when. It’s new territory for most companies—but it doesn’t have to feel that way. Some businesses may qualify for tax exemptions or reliefs, but every company—no matter its size or turnover—must still register and maintain proper accounting records. That’s a non-negotiable part of compliance.

From registration on the Federal Tax Authority (FTA) portal to financial reporting and tax filings, we manage the process end-to-end.

You’ll get accurate guidance that keeps your submissions compliant and your operations uninterrupted.

Here’s what every UAE business needs to do:

  • Register for Corporate Tax — Registration became mandatory from June 2023.
  • Registration Process: Register via the FTA portal with Emirates ID, trade license, passport, financial records, and business structure details. Approval typically takes 20 days. 
  • File a Corporate Tax Return — Submit your tax return to the Federal Tax Authority within nine months after the end of your tax period. Businesses starting from July 2023 or January 2024 calculate tax from their fiscal year structure.
  • Corporate Tax is not the same as VAT– VAT is a consumption tax levied on the sale of goods and services. The customer pays for it.  On the other hand, corporate tax is levied on businesses’ net profits for the year.
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Even if your business doesn’t meet the AED 1 million taxable threshold, you’ll still need to file a ‘nil’ return unless you’ve officially deregistered.

Unsure about your eligibility?

Corporate Tax Filing in the UAE - Process

Filing your Corporate Tax Return (CTR) on time isn’t just about meeting a deadline—it’s about protecting your business from unnecessary fines and keeping your operations running smoothly. 

Every UAE-based business must file its CTR within nine months from the end of its financial year. Here’s how to stay fully aligned to government-approved standards .

1. Prepare Financial Statements

Start with complete, up-to-date financial records. Your statements of income, expenses, and profits are the backbone of your tax return. When these are clear and accurate, everything else falls into place.

2. Assess Eligibility for Tax Reliefs

Don’t miss out on legitimate savings. Check if your business qualifies for reliefs like Small Business Relief (SBR), Free Zone Relief, or Foreign Tax Credit Relief. These can make a real difference to your final tax liability.

3. Calculate Your Taxable Income

Accuracy matters here. Determine your taxable income according to the latest UAE corporate tax rules, ensuring you claim only what’s allowed and nothing slips through.

4. File Your Corporate Tax Return

Submit your CTR through the FTA portal before the deadline. Even a short delay could trigger penalties that are easily avoidable.

5. Settle Outstanding Tax Payments

Once you’ve filed, clear any payable taxes promptly. It’s the simplest way to stay in good standing and show the FTA your business takes compliance seriously.

Deadlines don’t wait—your compliance shouldn’t either.

UAE Corporate Tax- Eligibility, Rates & Exemptions

Who Must Register?

All UAE-based companies, including mainland and free zone entities, must register for corporate tax. Foreign companies with permanent establishments in the UAE are also liable. Registration is mandatory from June 2023 onwards, regardless of income level.

Corporate Tax Rates

Businesses earning up to AED 375,000 annually pay 0% tax. Profits above this threshold are taxed at 9%. Large multinationals with global revenue over EUR 750 million face a minimum 15% rate under OECD guidelines.

Exempt Entities

Government bodies, natural resource extraction companies, registered charities, pension funds, and qualifying investment funds are fully exempt from corporate tax. These entities don't need to file returns or pay tax if they meet specific criteria.

Free Zone Companies (QFZP)

Free zone entities can qualify for 0% tax on "qualifying income" if they maintain economic substance, comply with transfer pricing rules, and ensure non-qualifying income stays below 5% of revenue or AED 5 million.

Freelancers & Individuals

Self-employed professionals and freelancers must register once annual revenue exceeds AED 1 million. Below this threshold, no corporate tax applies. A valid professional license is required to operate as a freelancer in the UAE.

Tax Groups

Companies with 95%+ ownership of subsidiaries can register as a Tax Group and file consolidated returns. All entities must share the same financial year, accounting practices, and residency status to qualify for group registration.

Allowable Deductions

Businesses can deduct operational expenses, charitable donations, interest costs (capped at 30% EBITDA or AED 12M), employee entertainment (50%), doubtful debts, and license renewal fees. Remuneration must reflect market rates for deductibility.

Exempt Income

Dividends from UAE or foreign subsidiaries (5%+ ownership), capital gains from share sales, and income from qualifying foreign branches are exempt. Foreign tax credits can offset UAE tax liability on international earnings.

Want to know which exemptions apply to your business?

Our UAE Corporate Tax Services

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Corporate Tax Advice

Every Country has its own corporate tax policy and rules. Understanding corporate tax is more than just knowing the rates—it’s about strategic planning to minimize liability and claim reliefs. Our advisors review your operations and help you structure your business for maximum efficiency.

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Corporate Tax Registration

We’ll handle the entire registration process with the Federal Tax Authority (FTA), making sure every detail is correct and every deadline is met. You focus on running your business—we’ll take care of the compliance side.

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Corporate Tax Returns

When it’s time to file, our accountants assess your position, calculate your liabilities, and prepare all submissions accurately. We are trusted by 10,000+ UAE Businesses for our Tailored Corporate Tax Strategies and FTA-Approved Tax Consultants. You get tax eturn right all the time.