Source: https://rivet.global/blog/uae-corporate-tax-registration-and-filing-deadlines
Published: 2026-06-29 · Updated: 2026-11-04 · By Alexia M.

# UAE corporate tax: registration, filing deadlines and penalties

UAE corporate tax for small companies: the 9% rate, the AED 375,000 threshold, registration, the nine-month filing deadline and the late registration penalty.

## Key takeaways

- UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% above it, under Federal Decree-Law No. 47 of 2022.
- Taxable companies, including most free zone companies, must register with the FTA on EmaraTax and file a return each year.
- The return and payment are due within nine months after the end of the financial year; a 31 December year end means 30 September.
- Late registration carries an AED 10,000 administrative penalty; the FTA has run waiver schemes for companies that file their first return early, so check its current guidance.

"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](/blog/uae-free-zone-companies-corporate-tax-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](https://www.aani.ae/). 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](/accounts).

## Questions

### 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.