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🚨 Legal Requirement — No Exceptions

UAE Corporate Tax — Effective June 2023

REGISTER.
FILE.
STAY COMPLIANT.
AVOID THE FINE.

UAE Corporate Tax (CT) is not optional. Every business in the UAE — mainland, free zone, branch — must register with the Federal Tax Authority (FTA). Deadlines are active now. Penalties for non-compliance start at AED 10,000 per violation.

⚠️

AED 10,000 Penalty for Late Registration Imposed per the FTA Administrative Penalties resolution. No grace period. No exceptions for small businesses or free zone companies.

AED 10K

Min Penalty

9%

CT Rate

AED 3M

SBR Threshold

12+

Years KDHA

🚨 Register Now — Avoid Penalties WhatsApp Us Now

⚠️ Penalties are already being issued. Don’t wait.

Check My CT Status

Get a free compliance check — we’ll tell you exactly where you stand. Response in under 30 minutes.

Company Type Free Zone Company (SHAMS / SPC / IFZA / DMCC / Other) UAE Mainland LLC Sole Establishment Branch of Foreign Company Not Sure — Need Guidance Corporate Tax Status Not registered yet Registered — need to file return Not sure if I need to register Received FTA notice / penalty 🚨 Get My Free CT Check Now Chat on WhatsApp Instead

UAE Corporate Tax Rates 2025

How Much Corporate Tax
Will Your Business Pay?

The UAE CT rate depends on your taxable income and whether your business qualifies as a Qualifying Free Zone Person (QFZP).

✅

0%

On First AED 375,000

Taxable income up to AED 375,000 is taxed at 0%. Most small businesses and startups will pay nothing — but must still register and file.

📊

9%

Above AED 375,000

Taxable income exceeding AED 375,000 is taxed at 9%. This is among the lowest corporate tax rates globally — competitive by any standard.

🏢

0%*

Qualifying Free Zone Persons

Free zone companies meeting QFZP criteria may pay 0% on qualifying income. Strict conditions apply — KDHA Prive will assess your eligibility.

⚠️

0% rate does NOT mean 0 obligations Even if you pay zero Corporate Tax — because your income is under AED 375,000 or you qualify for Small Business Relief — you are still legally required to register with the FTA and file an annual CT return. Failure to do either triggers the AED 10,000 penalty.

⚠️ Mandatory Registration

Who Must Register
for Corporate Tax?

If you operate a business in the UAE — in any form — you are required to register. There are no exceptions based on size, revenue, or free zone status.

🏢

Free Zone Companies

SHAMS, SPC, IFZA, DMCC, JAFZA, ADGM and every UAE free zone — all must register.

🏬

Mainland LLCs

All mainland limited liability companies, SPCs and civil companies operating in UAE.

👤

Sole Establishments

Individual trader licenses, sole proprietorships and one-person businesses conducting commercial activity.

🌐

Foreign Branches

Branches of foreign companies operating inside the UAE, regardless of their parent company’s location.

💼

Professional Freelancers

Freelancers with a UAE trade license or professional license conducting business commercially.

🏗️

Joint Ventures

Partnerships, joint ventures and unincorporated entities carrying on business in the UAE.

📱

E-Commerce Businesses

Online stores, drop-shippers and digital businesses operating through a UAE license of any kind.

🏦

Holding Companies

UAE holding structures, investment companies and entities receiving passive income through a UAE entity.

🚨 Check My Registration Status — Free →

Know the Penalties

What Happens If You
Don’t Comply?

The FTA is actively enforcing Corporate Tax obligations. Penalties are fixed and non-negotiable. Here’s exactly what’s at stake.

🚫

AED 10,000 — Late Registration A fixed administrative penalty of AED 10,000 for failing to register with the FTA within the prescribed deadline based on your trade license issuance date. This penalty applies regardless of your revenue or tax liability.

📅

AED 500–20,000 — Late Filing Penalties for failing to file your annual Corporate Tax return on time range from AED 500 for the first month to AED 20,000 for continued non-compliance. Returns are due 9 months after your financial year end.

📋

AED 10,000–50,000 — Record-Keeping Failures Businesses that fail to maintain proper accounting records and supporting documentation as required under UAE CT law face penalties between AED 10,000 and AED 50,000 per violation.

⚠️

Late Payment Surcharge A monthly penalty of 14% per annum on any unpaid Corporate Tax amounts. This compounds month-on-month and can significantly escalate the total amount owed if CT liabilities are not settled by the due date.

Our CT Services

Everything You Need
Handled by KDHA Prive

📝

CT Registration (EmaraTax)

Full FTA registration via the EmaraTax portal. We handle your TRN application, entity setup and portal configuration — fast, accurate, compliant.

⚠️ Legally Mandatory

📊

Annual CT Return Filing

Annual Corporate Tax return preparation and submission to the FTA. Includes income calculation, deductions review, and Small Business Relief election where applicable.

⚠️ Legally Mandatory

🏢

QFZP Eligibility Assessment

We assess whether your free zone company qualifies for the 0% Qualifying Free Zone Person rate — and ensure you meet and maintain all qualifying conditions.

💡 Free Zone Businesses

💰

Small Business Relief Election

Businesses with revenue under AED 3 million may elect Small Business Relief. We handle the election, documentation and ensure you claim it correctly and legitimately.

💡 Revenue Under AED 3M

📁

Bookkeeping & Record-Keeping

Compliant bookkeeping, financial statement preparation and record-keeping to satisfy UAE CT documentation requirements and support your annual return filing.

⚠️ Legally Required

🛡️

FTA Notice & Penalty Support

Already received an FTA notice or penalty? We help you respond, remediate and get compliant — fast. Our team liaises with the FTA on your behalf.

🚨 Urgent Help Available

Corporate Tax Packages

Transparent Pricing.
Full Compliance Guaranteed.

Pick your package. We handle everything. You stay compliant, penalty-free.

📝

CT Register

Registration Only · One-Off

AED499

FTA Registration handled · Fast turnaround

• EmaraTax Portal Registration
• FTA Tax Registration Number (TRN)
• Entity Type Assessment
• Registration Document Handling
• Confirmation & Certificate
• KDHA Support Throughout

Register Now →

Most Popular

📊

CT Complete

Registration + Annual Return Filing

AED1,499

Full annual compliance · All-inclusive

• Everything in CT Register
• Annual CT Return Preparation
• Taxable Income Calculation
• Small Business Relief Election (if applicable)
• QFZP Assessment for Free Zone Companies
• FTA Return Submission
• Compliance Certificate Support
• Priority Support Channel

Get Full Compliance →

🛡️

CT Shield

Full Compliance + Bookkeeping

From AED2,500

Annual plan · Price varies by transaction volume

• Everything in CT Complete
• Monthly / Quarterly Bookkeeping
• Financial Statement Preparation
• FTA Record-Keeping Compliance
• Transfer Pricing Guidance
• FTA Notice Response Support
• VAT Compliance Integration
• Dedicated Compliance Manager

Get Protected →

🚨 Not sure which package? Get a free assessment →

How It Works

Get CT-Compliant
in 4 Simple Steps

1

Free Assessment

Fill the form or WhatsApp us. We assess your CT obligations, deadline, and liability — completely free.

2

Submit Documents

Share your trade license and basic details. We prepare your EmaraTax registration and handle all FTA submissions.

3

Registration Confirmed

Your Corporate Tax TRN issued. You’re officially registered — penalty clock stopped. Usually within 1–3 working days.

4

Annual Filing

We prepare and file your annual CT return before the deadline, with ongoing compliance reminders built in.

Client Stories

Businesses We’ve Protected
from CT Penalties

★★★★★

“I had no idea my SHAMS free zone company needed to register for Corporate Tax. KDHA Prive flagged it, registered us within 2 days and handled our first return. Saved me from a very expensive penalty.”

AM

Ahmed M.

SHAMS Free Zone Company · UAE

★★★★★

“Our accountant back home told us free zone companies were exempt. KDHA Prive corrected this immediately — we had to register and file regardless. They handled everything within days. Couldn’t be more grateful.”

PK

Priya K.

IFZA Free Zone Company · UAE

★★★★★

“We received an FTA notice and panicked. KDHA Prive responded the same day, got us registered and filed immediately, and negotiated the penalty response on our behalf. Professional, calm, and incredibly efficient.”

JR

James R.

Dubai Mainland LLC · UAE

⚠️ Must-Know FAQs

Corporate Tax Questions
Every UAE Business Is Asking

🚨 Is Corporate Tax mandatory for free zone companies in UAE?▾

Yes — without exception. UAE Corporate Tax registration is mandatory for ALL businesses registered in the UAE, including every free zone — SHAMS, SPC, IFZA, DMCC, JAFZA, ADGM, and all others. There is no exemption from registration based on free zone status. Free zone companies that meet Qualifying Free Zone Person (QFZP) criteria may pay 0% tax on qualifying income, but they must still register with the FTA and file an annual Corporate Tax return. Failure to register incurs an immediate AED 10,000 penalty.
⚠️ Penalty: AED 10,000 for late registration

🚨 What is the Corporate Tax registration deadline in UAE?▾

The FTA has set rolling Corporate Tax registration deadlines based on the month in which your trade license was issued. These deadlines began activating for most businesses in 2024 and continue through 2025. There is no single universal deadline — your deadline is specific to your license issuance date. If you are not registered yet, you are likely already past your deadline. Contact KDHA Prive immediately for a free deadline assessment.
⚠️ Penalty: AED 10,000 for every missed deadline

What is the UAE Corporate Tax rate in 2025?▾

The UAE Corporate Tax rate is structured in two tiers: 0% on taxable income up to AED 375,000, and 9% on taxable income above AED 375,000. For free zone companies that qualify as Qualifying Free Zone Persons (QFZP), a 0% rate applies to qualifying income — but strict conditions must be met and maintained. The 9% rate is one of the world’s most competitive corporate tax rates.

What is Small Business Relief (SBR) and do I qualify?▾

Small Business Relief (SBR) allows UAE businesses with revenue of AED 3,000,000 (AED 3 million) or less in the relevant tax period to elect to be treated as having zero taxable income — effectively paying 0% Corporate Tax. SBR must be actively elected in your CT return; it is not automatic. Critically, even if you qualify for SBR, you must still register with the FTA and file a CT return to claim it. KDHA Prive assesses your SBR eligibility as part of every CT Complete and CT Shield package.

What is a Qualifying Free Zone Person (QFZP)?▾

A Qualifying Free Zone Person (QFZP) is a free zone entity that meets specific conditions under UAE Corporate Tax law, including: deriving qualifying income (income from transactions with other free zone entities or qualifying activities), maintaining adequate substance in the free zone, not electing to be subject to the standard CT regime, and not having non-qualifying income exceeding a de-minimis threshold. QFZPs pay 0% CT on qualifying income and 9% on non-qualifying income. KDHA Prive conducts a full QFZP eligibility assessment as part of our free zone CT services.

When does my Corporate Tax return need to be filed?▾

UAE Corporate Tax returns must be filed within 9 months of the end of the relevant tax period (financial year). For example, if your financial year ends on 31 December 2024, your CT return is due by 30 September 2025. The CT payment (if any liability exists) is also due at the same time. KDHA Prive tracks all filing deadlines for our clients and sends reminders well in advance.

🚨 What happens if I miss my Corporate Tax registration deadline?▾

Failing to register for Corporate Tax by your FTA-prescribed deadline triggers an immediate fixed administrative penalty of AED 10,000. This penalty is applied regardless of whether your business has any tax liability, regardless of your revenue size, and regardless of your free zone or mainland status. The penalty cannot be waived by simply registering afterwards — it is logged at the point of missed deadline. Act immediately if you are unregistered.
⚠️ Penalty: AED 10,000 — No exceptions, no waiver

My company made no revenue — do I still need to register and file?▾

Yes. Zero revenue does not exempt you from UAE Corporate Tax obligations. Even if your company made no income, conducted no transactions, or is dormant, you are still legally required to register with the FTA and file an annual CT return for the relevant tax period. Many business owners mistakenly believe no revenue means no obligation — this is incorrect and results in AED 10,000 penalties. KDHA Prive handles dormant and nil-return filings at competitive rates.

Does UAE Corporate Tax apply to foreign income or overseas clients?▾

UAE resident entities are generally subject to Corporate Tax on their worldwide income. However, UAE CT law provides several reliefs: participation exemption for dividends and capital gains from qualifying shareholdings, and potential exemption for income already taxed in a foreign jurisdiction (with a credit mechanism). For free zone entities with overseas client income, the QFZP analysis is critical to determine which income is qualifying and taxed at 0% versus non-qualifying. KDHA Prive provides a full income analysis as part of the CT Complete package.

Can KDHA Prive handle my Corporate Tax if I’m based outside UAE?▾

Absolutely. KDHA Prive handles CT registration, filing and compliance for UAE companies whose owners are based overseas — India, UK, Europe, GCC and beyond. We manage the entire process remotely through the EmaraTax portal and communicate with you via WhatsApp, email or video call. Your physical presence in the UAE is not required for CT compliance purposes.

I already received an FTA penalty notice — what do I do?▾

Contact KDHA Prive immediately. If you have received a penalty notice from the FTA, the priority is to get registered and compliant as fast as possible to prevent further penalties from accumulating. In some cases, a reconsideration request can be submitted to the FTA — KDHA Prive handles this process on your behalf. Do not ignore FTA notices; delayed response increases your exposure significantly.

Stop the Penalty Clock — Act Now

Don’t Let an AED 10,000
Penalty Catch You Out.

UAE Corporate Tax is mandatory. Deadlines are active. The FTA is enforcing.
KDHA Prive registers, files and keeps you compliant — so you never have to worry.

🚨 Register Now — Avoid Penalties WhatsApp Instantly

Disclaimer: Information on this page is for general guidance only and does not constitute formal tax or legal advice. UAE Corporate Tax law is subject to FTA clarifications and ministerial decisions. KDHA Prive FZC LLC acts as a registered business and tax compliance facilitator. Consult a licensed tax advisor for advice specific to your situation.