UAE Corporate Tax: One-Page Checklist

A practical reference for business owners and finance teams operating in the UAE. Use this checklist to confirm you have met all key corporate tax obligations.

Who Does Corporate Tax Apply To?

UAE Corporate Tax applies to all businesses and commercial activities conducted in the UAE, with the exception of certain exempt entities. The following are within scope:

• All UAE mainland companies (LLCs, sole establishments, partnerships)

• Free zone companies earning mainland-sourced income or failing to meet qualifying conditions

• Foreign entities with a permanent establishment or nexus in the UAE

• Individuals conducting business activity exceeding AED 1 million annual turnover

Exempt entities include government bodies, qualifying public benefit organisations, qualifying investment funds, and public or private pension/social security funds that meet specific conditions.

Note that even if CT does not apply to you, you may still need to register and/or file for exemptions each year. 

Key Tax Rates

Taxable Income Band	Rate
First AED 375,000 of taxable income	0%
Taxable income above AED 375,000	9%
Qualifying Free Zone Person (qualifying income)	0%
Large multinationals (global revenue > EUR 750m)	15% (Pillar Two)
Small Business relief (revenue under 3m AED)	0%

What You Need to Do

Registration

• Register for Corporate Tax on the EmaraTax portal

• Obtain your Tax Registration Number (TRN)

• Registration is mandatory even if your taxable income is below AED 375,000

• Registration deadline is 3 months after formation for companies, and within 3 months of the end of the calendar year for sole establishments.

• Failing to register on time leads to a 10,000 AED penalty.

Record-Keeping

• Maintain financial records for a minimum of 7 years

• Keep supporting documents: invoices, receipts, contracts, bank statements

• Prepare financial statements in accordance with IFRS or IFRS for SMEs

• Ensure records are sufficient to determine your taxable income accurately

Filing and Payment

• File your Corporate Tax return within 9 months of the end of your financial year

• Pay any Corporate Tax due by the same deadline

• Apply for Small Business Relief if revenue is below AED 3 million (available until 2026)

• Assess transfer pricing obligations if you have related-party transactions

Ongoing Compliance

• Review qualifying income conditions annually if you are a Free Zone Person

• Maintain arm’s length documentation for related-party transactions

• Track and carry forward any tax losses correctly

• Monitor FTA announcements for updates to deadlines and guidance

• Engage a qualified tax advisor for complex structures or cross-border activities