UAE corporate tax: registration, filing deadlines and penalties

UAE corporate tax is 9% on taxable income above AED 375,000. Every taxable company must register and file, even with nothing to pay, and returns are due nine months after the financial year ends.

Alexia M.Comparisons and market guides editor

Published: 29 June 2026
Updated: 4 November 2026
Reading time: 2 min read

"UAE corporate tax filing deadline 2026" is one of Google's top suggestions after "UAE corporate tax". Many small companies registered late in the first cycle, and 2026 is when the first full returns land.

The basics

Item	Rule
Rate	0% up to AED 375,000 of taxable income; 9% above
Who registers	Taxable persons, including most free zone companies
Return and payment	Within 9 months after the financial year ends
Late registration	AED 10,000 administrative penalty
Records	Keep for at least 7 years

A company with AED 600,000 of taxable income pays 9% on AED 225,000: AED 20,250.

Small Business Relief

Eligible resident companies with revenue up to AED 3 million can elect Small Business Relief and be treated as having no taxable income, for tax periods ending by 31 December 2026. They still register and file. Members of multinational groups and Qualifying Free Zone Persons cannot use it.

Free zone companies

A Qualifying Free Zone Person pays 0% on qualifying income and 9% on the rest. To keep the status it must have adequate substance in the free zone, prepare audited financial statements and stay under the de minimis limit for non-qualifying income. Our article on UAE free zone qualifying income covers it in detail.

Penalty waivers

The FTA has offered waivers of the late registration penalty to companies that filed their first return within a set window. Advisers report different dates for each company's window. Check your EmaraTax account and the FTA's current notices before you assume a penalty is waived.

Records that make filing easier

Your accountant builds the return from your financial statements, and those come from your bank and payment records. One ledger per company, in the company's name, with receipts for each payment, makes the work faster and an audit simpler.

Paying into the United Arab Emirates: the local rail

What	Detail
Local rail	Aani instant payments
Run by	Al Etihad Payments, owned by the Central Bank of the UAE
Settlement	Seconds, around the clock

UAEFTS carries larger same-day transfers between banks.

Source: Al Etihad Payments: Aani. Checked when this guide was last updated; the scheme's own page has the current figures.

Where Rivet fits

Rivet keeps every receipt, conversion and payout on one ledger in the company's name, and exports bank-style statements and receipts. Check our eligibility list for UAE companies. Rivet is not a bank; regulated partner institutions hold the funds. See Accounts.

Questions people ask

When is the UAE corporate tax deadline?

Nine months after the end of the tax period. For a calendar-year company, the return and payment for 2025 were due by 30 September 2026.

Does a free zone company pay corporate tax?

A Qualifying Free Zone Person can pay 0% on qualifying income, but must still register, meet substance and audit conditions, and file. Non-qualifying income is taxed at 9%.

Do I have to file if I owe nothing?

Yes. Registration and filing apply to taxable persons whether or not tax is due. Small Business Relief can be elected for eligible companies with revenue up to AED 3 million for tax periods ending by 31 December 2026.

What records do I need?

Financial statements, and records that support revenue and expenses for at least seven years. Bank and payment records are part of that.

Sources

Written by

Alexia M.

Comparisons and market guides editor

Alexia compares the accounts, cards and payment tools companies weigh before they switch, and writes Rivet's market guides for founders in a specific country. Prices in Alexia's comparisons come from each provider's own pricing page on the date given in the article, rules come from the regulator or tax authority that sets them, and every source is listed at the end.