UAE Corporate Tax Guide 2024: Rates, Registration and Filing

UAE corporate tax is no longer new, but a significant share of businesses are still entering their first filing cycle without a complete picture of what is required. The Federal Tax Authority (FTA) introduced the tax under Federal Decree-Law No. 47 of 2022, with an effective date of financial years beginning on or after 1 June 2023. The three-tier rate structure applies at 0% up to AED 375,000 in taxable income, 9% above that threshold, and 15% for large multinationals qualifying under OECD Pillar Two criteria. Small Business Relief (SBR) is available for businesses with annual revenue at or below AED 3 million, through tax periods ending 31 December 2026. Registration penalties reach AED 10,000 for late filings. The 9-month post-year-end deadline applies to all standard taxable persons. And the mandatory record retention window is 7 years from the end of the relevant tax period (Federal Tax Authority, 2023).

This UAE corporate tax guide 2024 walks you through every major obligation: the current corporate tax rates, the AED 375,000 small business relief threshold, the step-by-step registration process on EmaraTax, filing deadlines, record-keeping rules, transfer pricing requirements, and the treatment of dividends. By the end, you'll know exactly what to do, in what order, and when.

What Is UAE Corporate Tax and Who Must Pay It

UAE corporate tax is a federal tax on the net profits of businesses operating in the UAE, introduced under Federal Decree-Law No. 47 of 2022. It applies at 0% on taxable income up to AED 375,000, 9% above that threshold, and 15% for large multinationals meeting the OECD Pillar Two criteria. The tax applies to UAE resident juridical persons, non-resident persons with a UAE permanent establishment, and individuals conducting business in the UAE. Government entities, qualifying public benefit organisations, and certain investment funds may be exempt, but every other business must register regardless of whether tax is ultimately payable. For a broader overview, see our guide to UAE corporate tax explained.

The Three-Tier Rate Structure Explained

The 0% rate applies to taxable income at or below AED 375,000. This is not an exemption, it is a zero-rated band. You still owe the registration and filing obligations even if your entire income falls within it. The 9% rate applies to all taxable income above AED 375,000 for standard taxable persons, and it applies only to the portion above the threshold, not the full amount. The threshold itself was set by Cabinet Decision No. 116 of 2022 (still accurate as of 2026).

The 15% Domestic Minimum Top-Up Tax applies to UAE constituent entities of Multinational Enterprise (MNE) groups with consolidated global revenues of AED 3.15 billion (EUR 750 million) or more. This aligns with OECD Pillar Two and is designed to ensure large MNEs pay a minimum effective rate globally.

Worth flagging: Qualifying Free Zone Persons can access 0% on qualifying income, but that rate is conditional, not automatic. They must still register, file, and maintain audited accounts. For the full breakdown of what counts as qualifying income, see our guide on understanding qualifying income for UAE corporate tax.

Worked example: A trading company based in Dubai mainland with AED 600,000 net profit pays 0% on the first AED 375,000 and 9% on the remaining AED 225,000. Total tax: AED 20,250, not 9% of the full AED 600,000. That distinction matters for cash flow planning.

Small Business Relief: The AED 375,000 Threshold in Practice

Small Business Relief (SBR) allows eligible resident persons with revenue of AED 3 million or less to be treated as having no taxable income for the relevant tax period. It's available through tax periods ending on or before 31 December 2026, a temporary measure, not a permanent exemption. You must actively elect SBR on your return; it is not applied automatically by the FTA.

• Revenue must not exceed AED 3 million in the relevant tax period

• The business must be a UAE resident taxable person

• SBR is not available to Qualifying Free Zone Persons or members of a Multinational Enterprise group

• Artificial revenue splitting to stay below the AED 3 million ceiling is flagged as an anti-abuse red flag by the FTA

A freelance consultant operating as a sole establishment with AED 2.4 million annual revenue can elect SBR and reduce their effective tax liability to zero for that period, provided they still register and file. The filing obligation does not disappear just because no tax is due.

How to Complete Corporate Tax Registration UAE Through EmaraTax

Corporate tax registration UAE requires creating or logging into an EmaraTax account on the FTA portal, selecting 'Corporate Tax' from the dashboard, submitting entity details, trade license, and financial year information. Registration must be completed before the deadline tied to your license issuance month, penalties of up to AED 10,000 apply for late registration. The registration deadline matrix was published in Ministerial Decision No. 43 of 2023; most licenses issued in Q1 2023 or earlier carried a May 2023 deadline. If you haven't registered yet, do it now, the penalty clock is already running.

A process timeline showing the four steps to complete UAE corporate tax registration through EmaraTax, from document gathering to receiving a Tax Registration Number. UAE Corporate Tax Registration: 4 Steps 1GatherDocuments 2Log In toEmaraTax 3SubmitRegistration Form 4Receive TRN(~20 days)

UAE corporate tax registration through EmaraTax: four steps from document gathering to Tax Registration Number (TRN) receipt. Source: Federal Tax Authority, 2023.

Step 1: Gather Your Required Documents Before You Log In

Getting your documents in order before you open EmaraTax saves time and reduces the risk of a stalled application. Here's what you'll need:

• Trade license (current, valid copy, scanned copies are accepted; originals are not required for online registration)

• Emirates ID or passport of the authorised signatory

• Memorandum and Articles of Association (for corporate entities)

• Confirmed financial year end date, this determines every downstream deadline

• Details of any related-party transactions or group structure, if applicable

A logistics company incorporated in Dubai South with a 31 December financial year end should confirm that year-end before registration. Changing it post-registration requires FTA approval and can shift your filing deadline by months. Group registration is also available for UAE resident companies under a single UAE parent, worth considering if you operate multiple entities.

Step 2: Create Your EmaraTax Profile and Submit the Registration Form

1. Go to tax.gov.ae and sign in using UAE Pass or create a new account with your email address.

2. Select 'Register for Corporate Tax' from the dashboard. The form covers five sections: entity details, contact information, business activity, financial year, and authorised signatory.

3. Enter your trade license number. EmaraTax auto-populates registered address and activity details from the DED or free zone registry in most cases.

4. Submit and wait for your Tax Registration Number (TRN), most businesses receive it within 20 business days of a successful submission.

Businesses already VAT-registered will find their entity data pre-filled, cutting registration time significantly. But you must still complete the corporate tax-specific fields. VAT registration does not auto-enrol you for corporate tax, they are separate obligations on separate timelines.

Step 3: Confirm Your Tax Period and Financial Year End

Your tax period is typically your financial year. Most UAE companies use 1 January to 31 December, but free zone entities and those aligned with a parent company's reporting calendar may use different year-ends. The financial year end you register determines when your first return is due: 9 months after the end of your first tax period, or up to 15 months from the start of your first period if it began mid-year.

A company incorporated on 1 September 2023 with a 31 December year-end will have its first tax period run from 1 September 2023 to 31 December 2024, 16 months, making the filing deadline 30 September 2025. That extended first period catches many first-time filers off guard. Confirm your scenario with the FTA or a registered tax agent before submitting your registration.

For accounting and tax compliance at Dubai South, DSBH tenants can access on-the-ground support specific to the free zone regulatory environment, including guidance on Qualifying Free Zone Person election status during registration.

How to File Your UAE Corporate Tax Return: Step-by-Step

To file UAE corporate tax, log into EmaraTax, select your tax period, complete the return form using your audited or certified financial statements, declare any exemptions or elections, and submit before the 9-month deadline from your financial year end. Payment is due on the same date as the return submission, there is no separate payment window.

Step 1: Prepare Financial Statements to the Required Standard

The audit threshold is a hard line. Companies with revenue above AED 50 million must prepare audited financial statements, and the audit must be completed before the return can be filed. Companies below AED 50 million can use certified (unaudited) financial statements, though the FTA retains the right to request audited accounts during a review. Free zone entities claiming Qualifying Free Zone Person status must maintain audited financial statements regardless of revenue size.

• AED 50 million revenue: mandatory IFRS audit required before filing

• Below AED 50 million: certified financial statements accepted (IFRS for SMEs is permitted)

• Qualifying Free Zone Persons: audited accounts required at all revenue levels

A Dubai South-based manufacturing company with AED 80 million in annual revenue must complete its IFRS audit before filing. Submitting a return based on draft management accounts puts the filing at risk of rejection, and if that pushes you past the UAE CT filing deadline, the late-filing penalty clock starts immediately.

Step 2: Complete the Return Form and Declare Exemptions

The EmaraTax return form maps directly to your income statement. You report accounting net profit and then apply adjustments: add back non-deductible expenses, deduct exempt income, and apply any reliefs. Key adjustments to know:

• Dividends from UAE subsidiaries are exempt, declare them in the exempt income section to reduce your taxable base

• Interest deductions are capped at 30% of EBITDA under the General Interest Deduction Limitation Rule; excess carries forward to future periods

• Transfer pricing adjustments for related-party transactions above the materiality threshold must be disclosed

• Small Business Relief election, if applicable, is made on the return itself

If your company received AED 1.2 million in dividends from a wholly owned UAE subsidiary, that full amount is deducted from taxable income on the return, reducing your tax base before the 9% rate is applied. The dividend exemption applies to participations meeting the 5% ownership and 12-month holding period criteria.

How does the UAE CT filing deadline work in practice?

The UAE CT filing deadline falls 9 months after the end of your tax period. For a 31 December year-end, that is 30 September of the following year. Tax payment is due on the same date. Late filing incurs AED 500 per month for the first 12 months, then AED 1,000 per month. Late payment carries a 14% per annum charge on unpaid tax (Federal Tax Authority Administrative Penalties Schedule, 2023).

A company with a 31 March 2024 financial year end has until 31 December 2024 to file and pay. Missing that date by a single day triggers the monthly penalty. Payment is made through EmaraTax via bank transfer, e-Dirham, or credit/debit card. Free zone companies filing as Qualifying Free Zone Persons must also complete additional disclosures confirming their qualifying income breakdown. See our guide on economic substance regulations UAE for how ESR compliance intersects with the corporate tax return.

Record-Keeping, Transfer Pricing and Dividend Treatment

UAE corporate tax law requires businesses to retain financial records for 7 years. Related-party transactions must be conducted at arm's length, with a Master File and Local File required for groups above specified thresholds. Dividends from UAE subsidiaries meeting the participation exemption criteria are fully excluded from taxable income. These three areas, records, transfer pricing, and dividends, are where most compliance gaps appear in practice, particularly for businesses with cross-border structures.

UAE Corporate Tax Filing Deadlines by Financial Year End

What Records You Must Keep and for How Long

All taxable persons must retain financial and accounting records, supporting documents, and any information used to prepare the tax return for 7 years from the end of the relevant tax period. The FTA can request records at any point within that window. Gaps in documentation can result in reassessment of your tax position, and the burden of proof sits with you, not the FTA.

Records that must be retained include: financial statements, bank statements, contracts, invoices, payroll records, and asset registers. Digital records are acceptable; cloud storage is permitted provided the records are accessible and retrievable within the UAE. A trading company that filed its 2023 return in September 2024 must retain all supporting records until at least September 2031, including supplier invoices, bank statements, and the working papers behind its return figures.

Transfer Pricing Rules for Related-Party Transactions

All transactions between related parties must be priced on an arm's length basis, the price a willing buyer and seller would agree in an open market. The documentation requirements depend on the size of your group and the volume of related-party transactions.

• Master File required: groups with consolidated revenues above AED 3.15 billion (aligned with OECD BEPS Action 13)

• Local File required: where total related-party transactions exceed AED 40 million in a tax period

• Acceptable methods: Comparable Uncontrolled Price (CUP), Cost Plus, Resale Price, and Profit Split

• Method selection must be documented and retained as part of your Local File

A UAE holding company charging its subsidiary a management fee must benchmark that fee against what an independent service provider would charge for equivalent services, and retain the benchmarking analysis in its Local File. The FTA can adjust the taxable income of a UAE entity if related-party pricing departs from arm's length. Free zone entities transacting with mainland related parties face an additional risk: such transactions may constitute non-qualifying income, taxed at 9% rather than 0%. For more context, see our guide to UAE corporate tax explained.

How Dividends from Subsidiaries Are Treated

Dividends received by a UAE taxable person from a UAE resident subsidiary are exempt under the Participation Exemption. No corporate tax is payable on those dividends. For dividends from foreign subsidiaries, the exemption applies if three conditions are met:

• The UAE company holds at least 5% of the foreign entity's shares

• The holding has been maintained for at least 12 consecutive months

• The foreign entity is subject to a corporate tax of at least 9% in its home jurisdiction

A Dubai holding company receiving dividends from its wholly owned subsidiary in Germany, where the corporate tax rate exceeds 9%, can apply the participation exemption and exclude those dividends from UAE taxable income entirely. Where the foreign subsidiary is in a low-tax or zero-tax jurisdiction, the exemption may not apply. Capital gains on the disposal of shares in subsidiaries meeting the participation criteria are also exempt, which matters significantly for holding company structures.

UAE Corporate Tax Compliance Calendar and Next Steps

Key UAE corporate tax dates are tied to your financial year end: registration must be completed before the deadline set by the FTA for your license month, returns and payments are due 9 months after year-end, and records must be retained for 7 years. A 31 December year-end means a 30 September filing and payment deadline. The FTA's registration deadline matrix, published in Ministerial Decision No. 43 of 2023, sets out the specific registration windows by license issuance month.

Key Dates by Financial Year End

The filing deadlines above apply to all standard taxable persons. But the compliance calendar involves more than just the filing date. Build in these milestones:

• Appoint auditors 3–4 months before year-end if your revenue exceeds AED 50 million

• Allow 6–8 weeks minimum for audit completion after year-end

• Complete return preparation and internal review within 2–3 weeks of receiving final audited accounts

• Submit and pay through EmaraTax before the 9-month deadline, same date, same portal

A company with a 30 June 2024 financial year end must file and pay by 31 March 2025. If its revenue exceeds AED 50 million, auditors need to complete their work by mid-March at the latest to allow time for return preparation. That's a tight window, and it's why early planning is the single most effective compliance tool available to you.

UAE Corporate Tax: Key Numbers and Deadlines at a Glance

A single-view timeline showing the critical thresholds, rates, and deadlines every UAE business needs to track for corporate tax compliance in 2024 and beyond.

• 0% / 9% / 15%, the three-tier corporate tax rate structure

• AED 375,000, taxable income threshold where 9% kicks in

• AED 3 million, Small Business Relief revenue ceiling (available through 31 December 2026)

• 9 months after financial year end, filing and payment deadline

• AED 50 million, revenue threshold triggering mandatory audit

• 7 years, mandatory record retention period

Suggested alt text: Infographic showing UAE corporate tax rates, key thresholds, and filing deadlines for 2024, including the 9-month return window and AED 375,000 income threshold.

Is there a penalty for missing the UAE corporate tax registration deadline?

Yes. The FTA imposes a penalty of AED 10,000 for late corporate tax registration, per the administrative penalties schedule published in 2023. Registration deadlines vary by trade license issuance month and were set out in Ministerial Decision No. 43 of 2023. There is no grace period once the deadline passes.

Where to Get Expert Support for Your First Filing

First-time filers consistently underestimate the time required to gather compliant financial statements, complete transfer pricing documentation, and work through the EmaraTax return form. The form itself is not complex, but the inputs it requires (audited accounts, arm's length benchmarking, qualifying income analysis) take weeks to prepare correctly.

DSBH banking and taxation services provides integrated support for companies in the Dubai South ecosystem, covering registration, return preparation, and ongoing compliance. For businesses already operating in the free zone, accounting and tax compliance at Dubai South offers on-the-ground expertise specific to the DSBH regulatory environment. FTA-registered tax agents also carry formal representation rights, meaning your agent can communicate directly with the FTA on your behalf during an audit or query.

A newly incorporated DSBH logistics company preparing its first return can work with the DSBH tax services team to confirm its Qualifying Free Zone Person status, prepare compliant financial statements, and submit through EmaraTax, reducing the risk of errors that trigger FTA queries. That combination of registration support, financial statement preparation, and return filing in one ecosystem is a practical advantage for free zone tenants that mainland businesses typically have to source from multiple providers.

UAE corporate tax is now a permanent feature of doing business in the Emirates. This UAE corporate tax guide 2024 has covered every major obligation: the 0%/9%/15% rate structure, the AED 375,000 threshold, registration through EmaraTax, the 9-month filing deadline, record-keeping requirements, transfer pricing rules, and the dividend participation exemption. The businesses that handle this well are not necessarily the largest, they're the ones that started their compliance process early, got their financial statements in order, and understood exactly which elections and exemptions applied to them. If you're preparing your first UAE corporate tax return or want to confirm your free zone entity's qualifying status, connect with DSBH banking and taxation services for expert support tailored to the Dubai South ecosystem.