UAE corporate tax registration and filing deadlines explained
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Who needs to register for UAE corporate tax?
UAE corporate tax, which came into force for financial years beginning on or after 1 June 2023, applies to juridical persons, companies and other legal entities incorporated or effectively managed in the UAE. That covers mainland LLCs and branches, freezone companies across all of Dubai’s freezones (DMCC, IFZA, Meydan and others), Abu Dhabi entities including ADGM and ADIO-registered companies, and RAK/RAKEZ, Sharjah (SHAMS) and other emirate-level freezones.
Natural persons carrying on business above the relevant threshold are also within scope. The Federal Tax Authority (FTA) is the registering and administering body.
Registration is not optional and it is not deferred until profit arises. The obligation exists from the moment an entity falls within the law’s scope.
What are the key deadlines?
The UAE corporate tax calendar is anchored to the company’s own financial year, not a fixed national date. That means deadlines vary by entity.
| Financial year end | Tax return and payment deadline |
|---|---|
| 31 December | 30 September (following year) |
| 31 March | 31 December (same calendar year) |
| 30 June | 31 March (following year) |
| 31 May | 28 February (following year) |
The rule in all cases: nine months from the end of the tax period. Registration with the FTA must be in place before that first return deadline.
When does the first tax period begin?
For most UAE companies, the first tax period began on the first day of the financial year that started on or after 1 June 2023. A company with a 1 January 2024 year-start had its first tax period run 1 January 2024 to 31 December 2024, with registration and return due by 30 September 2025.
Newly incorporated companies start their first tax period on the date of incorporation.
What is the corporate tax rate?
The headline rate is 9% on taxable income above AED 375,000. Income at or below AED 375,000 is taxed at 0%. There is no personal income tax in the UAE; the 9% applies at the company level only.
Qualifying freezone persons (QFZPs) may be eligible for a 0% rate on qualifying income, but must still register, file a return and demonstrate compliance with the substance and income-channel conditions each year. The 9% rate applies automatically to any non-qualifying income.
What does a corporate tax return require?
The return is filed through the FTA’s EmaraTax portal. It draws on the company’s audited or certified financial statements, applies the relevant adjustments under UAE CT law, transfer pricing, related-party transactions, exempt income, small business relief elections, and arrives at taxable income.
Companies with related-party transactions above the materiality thresholds are required to maintain a transfer pricing disclosure form alongside the return. Larger groups face additional master file and local file documentation obligations.
What about small businesses?
Small Business Relief allows entities with revenue below AED 3 million per tax period to elect to be treated as having nil taxable income. The relief was made available for tax periods ending on or before 31 December 2026. It is an election, not an automatic exemption, the return must still be filed.
What records must be kept?
Companies must retain financial statements, supporting documents and any election or disclosure records for a minimum of seven years from the end of the relevant tax period. The FTA has audit and inspection powers, and the record-keeping requirement applies regardless of whether any tax was ultimately due.
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