The UAE introduced federal corporate tax effective June 2023, applying a 9% tax on taxable profits exceeding AED 375,000. Our expert team ensures your business stays fully compliant with FTA regulations through seamless registration and ongoing advisory.
Corporate tax is a direct tax imposed on the net income of corporations and other business entities. The UAE introduced a federal corporate tax regime effective for financial years starting on or after 1 June 2023, positioning the country alongside global best practices while maintaining one of the most competitive tax environments worldwide.
The UAE corporate tax regime is designed to tax business profits at a competitive rate, support the country's strategic objectives, and reinforce its commitment to international tax transparency standards.
Corporate tax applies to all UAE businesses and commercial activities, unless specifically exempt. The following entities are required to register:
The UAE corporate tax applies a progressive structure designed to support small businesses while ensuring large corporations contribute fairly:
Taxable profits up to AED 375,000
Taxable profits exceeding AED 375,000
Free zone qualifying income meeting conditions
Submit required financial documents & company information
Register with the Federal Tax Authority (FTA)
Receive your Tax Registration Number (TRN)
Ongoing compliance & quarterly tax filing support