Who needs to register for UAE Corporate Tax?

All UAE businesses with taxable income exceeding AED 375,000 per tax period must register for Corporate Tax with the FTA. This includes mainland companies, freezone companies earning qualifying income (which are subject to 0% CT), and foreign entities with a permanent establishment in the UAE.

What is the UAE Corporate Tax rate?

The UAE Corporate Tax rate is 0% on taxable income up to AED 375,000 (small business relief) and 9% on taxable income above AED 375,000. Qualifying freezone businesses may be subject to a 0% preferential rate on qualifying income.

When is the UAE Corporate Tax return due?

The CT return must be filed within 9 months from the end of the relevant tax period. For businesses with a December 31 year-end, the filing deadline is September 30 of the following year. Late filing attracts penalties starting from AED 500 per month.

Does a freezone company pay Corporate Tax in UAE?

Qualifying freezone persons (QFZPs) benefit from a 0% CT rate on qualifying income and are subject to 9% on non-qualifying income. To maintain QFZP status, companies must have substance in the freezone, meet the de minimis non-qualifying revenue threshold (5% or AED 5M), and not elect to be subject to the standard CT regime.

What is the VAT registration threshold in UAE?

Mandatory VAT registration applies when taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed this in the next 30 days. Voluntary registration is possible from AED 187,500. VAT is charged at 5% on standard-rated supplies.

What are the penalties for late VAT filing in UAE?

Late VAT registration: AED 20,000 penalty. Late VAT return filing: AED 1,000 for the first offence, AED 2,000 for a repeat offence within 24 months. Late payment of VAT due: 2% of unpaid tax immediately, 4% after 7 days, and 1% daily after 1 month (capped at 300%). My Eloah assists with penalty waiver applications to the FTA.

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Professional VAT registration, quarterly returns, corporate tax filing and FTA compliance — all handled for you. Stay compliant, avoid penalties, and optimise your tax strategy with My Eloah.

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UAE VAT Services

✓ VAT Registration (TRN) — AED 500

✓ Quarterly VAT Return Filing (Box 1–15)

✓ Input Tax Recovery Analysis

✓ Zero-Rated & Exempt Supply Guidance

✓ Tax Invoice Review & Compliance

✓ VAT Deregistration — AED 1,000

✓ FTA Penalty Waiver Applications

✓ Voluntary Disclosure Filing

✓ VAT Audit Representation

✓ VAT Refund Assistance (20% of approved refund)

Mandatory registration: AED 375,000 annual turnover. Voluntary: AED 187,500. Late registration penalty: AED 20,000.

UAE Corporate Tax Services

✓ CT Registration (EmaraTax) — AED 500

✓ Annual CT Return Filing with P&L

✓ Taxable Income Computation

✓ P&L from Bank Statements

✓ Small Business Relief Election (≤AED 3M revenue)

✓ QFZP Regime Assessment

✓ Transfer Pricing Guidance

✓ Loss Carry-Forward Planning

✓ FTA Penalty Waiver Applications

✓ Audit Reports (from AED 1,500)

CT Rates: 0% on first AED 375,000 taxable income. 9% above AED 375,000. QFZP: 0% on qualifying income. Late CT registration penalty: AED 10,000.

Free Tools

VAT & CT Calculators.

Standard-Rated Sales This Quarter (AED) — domestic UAE supplies @ 5% Zero-Rated / Export Sales This Quarter (AED) — 0% VAT Input VAT Paid on Business Purchases This Quarter (AED)

Amounts in AED. Output VAT = standard-rated sales × 5%. Net VAT = Output VAT − Input VAT. Negative result = VAT refund from FTA. Always check FTA EmaraTax for exact filing.

Annual Net Revenue / Turnover (AED) — total business income for the year Annual Operating Expenses (AED) — rent, salaries, suppliers, overheads Entity Type

CT applies on taxable income above AED 375,000 at 9%. Revenue ≤ AED 3M may qualify for Small Business Relief (0% CT). QFZP entities pay 0% on qualifying free zone income. Filing deadline: 9 months after financial year-end.

Key Deadlines

Never Miss a Filing Date.

VAT Return Deadlines

Period	Filing Deadline	Penalty (Late)
Q1 (Jan–Mar)	28 April	AED 1,000–2,000
Q2 (Apr–Jun)	28 July	AED 1,000–2,000
Q3 (Jul–Sep)	28 October	AED 1,000–2,000
Q4 (Oct–Dec)	28 January	AED 1,000–2,000

Late registration: AED 20,000 penalty. Late payment: 2% immediately + 4% after 7 days + 1% daily (max 300%).

Corporate Tax Deadlines

Obligation	Deadline	Penalty
CT Registration	Varies by FY	AED 10,000
CT Return Filing	9 months after FY-end	AED 500/mo yr1, AED 1,000/mo after
FY ending 31 Dec 2025	30 Sep 2026	—

Small Business Relief: companies with revenue ≤ AED 3M may elect zero taxable income. Audit mandatory for turnovers above regulatory thresholds.

Fee Guide

Transparent Pricing.

VAT Service Fees

Service	Fee (AED)
VAT Registration (TRN)	250
VAT Return Filing — Excel-based (Quarterly)	250
VAT Return Filing — Software-based (Quarterly)	500
VAT De-registration	1,000

ⓘ VAT filing fees may vary based on the number of transactions per quarter. Contact My Eloah for an exact quote.

Corporate Tax Fees

Service	Fee (AED)
CT Registration	250
CT Return Filing (Basic — zero taxable income)	500
CT Return + P&L — turnover up to AED 375K	1,000
CT Return + P&L — up to AED 1M	1,500
CT Return + P&L — up to AED 2M	2,000
CT Return + P&L — up to AED 3M	2,500
CT Return + P&L — up to AED 10M	3,000
Audit Report — up to AED 5M	1,500
Audit Report — AED 6M to AED 10M	2,000
Audit Report — AED 11M to AED 15M	2,500

Expert VAT & Corporate Tax Consultancy in the UAE.

Everything Covered. Nothing Missed.

VAT & CT Calculators.

Never Miss a Filing Date.

Transparent Pricing.

Let My Eloah HandleYour Tax Compliance.

Expert VAT & Corporate Tax
Consultancy in the UAE.

Let My Eloah Handle
Your Tax Compliance.