UAE corporate tax
Corporate tax registration and annual returns for UAE companies and free zone entities.
Overview
UAE corporate tax registration, return filing and planning: 0% on taxable income up to AED 375,000 and 9% above, with free zone and small business relief options.
Register within 3 months of incorporation to avoid the AED 10,000 penalty, check whether Small Business Relief or Qualifying Free Zone status gives you 0%, and keep transfer pricing documentation for transactions with owners and related companies.
Why it matters
UAE corporate tax applies to most businesses for financial years starting from June 2023. Registration, record keeping and an annual return are required even when tax payable is zero.
Who needs this
- Every UAE company, including free zone companies
- Individuals with UAE business turnover above AED 1 million a year
Actual requirements
- Trade licence
- Memorandum of association
- Emirates ID and passport of owners and signatory
- Financial statements (audited where required)
- Related-party and transfer pricing details
How it works
Who does each step, and how long it usually takes once documents are complete.
- 1RegistrationTAXWORK
On EmaraTax; tax registration number issued.
1–2 days - 2Regime reviewTAXWORK
Small Business Relief, Qualifying Free Zone Person, group options.
1 week - 3Year-endTAXWORK
Taxable income computed from financial statements.
After year end - 4Return and paymentTAXWORK
Filed and paid together.
Within 9 months of year end
Documents we need
Tick what you already have, then send the list to us.
What you receive
- CT registration
- Annual return
- Relief and free zone analysis
Deadlines, risks and penalties
- AED 10,000 late registration penalty
- Free zone 0% is lost if conditions are breached
Mistakes we fix, and what our fee covers
Common mistakes we fix
- Not registering when the threshold is crossed
- Late returns and the penalties that follow
- Residence status worked out wrongly, so income is taxed twice
- Records not kept for the period the law requires
Included in our fee
- Review of your position and the rules that apply
- Registration and returns prepared and filed
- Coordination with our UAE partner firm where needed
- Deadline reminders and copies of everything filed
Law and references
The sections and rules this service is based on.
- Federal Decree-Law No. 47 of 2022 on Corporate Tax
- Ministerial decisions on Small Business Relief and Qualifying Free Zone Persons
Questions
How long does it take?
Registration in days; return due within 9 months of the year end. Step by step: Registration (1–2 days), Regime review (1 week), Year-end (After year end), Return and payment (Within 9 months of year end).
What are the actual requirements?
Trade licence; Memorandum of association; Emirates ID and passport of owners and signatory; Financial statements (audited where required); Related-party and transfer pricing details.
What does it cost?
We give a fixed quote after reviewing your case. Government fees are extra where they apply.
What happens if I miss a deadline?
AED 10,000 late registration penalty. Free zone 0% is lost if conditions are breached.
Do I register if I make a loss?
Yes. Registration doesn't depend on profit.
Is my free zone company exempt?
Qualifying free zone persons can benefit from a 0% rate if they meet the conditions. We review your position.
Do I need to register if my profit is low?
Yes. Registration and filing are generally required regardless of profit.
Why clients choose TAXWORK
Individuals, businesses and companies across Pakistan and overseas.
Rawalpindi/Islamabad, Sialkot and Karachi (with Raza Siddiqui & Co., Chartered Accountants).
You get the scope and a fixed fee in writing before any work starts.
Progress updates, and a copy of everything we file or submit for you.
Keep reading
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View service →Ready to get UAE corporate tax done?
Send your documents on WhatsApp or book a meeting. A consultant confirms the scope and a fixed fee before any work starts.