- Registration / Deregistration
- Application for Exemption / Election into Corporate Tax — incl. Small Business Relief (available through tax periods ending on or before 31 December 2026)
- Impact Assessment / Initial Screening
- Transaction Analysis
- Computation of Taxable Income
- Grouping & Loss Utilization
- Free Zone Business Requirements — QFZP audited financial statement support
- Identify Permanent Establishment & Risk (if applicable)
- Annual Tax Return Filing — Cycle 2 due 30 September 2026
- Transfer Pricing Documentation — mandatory above AED 200m UAE revenue or AED 3.15bn consolidated group revenue
- Foreign Tax Credit
- Domestic Minimum Top-up Tax (DMTT) / Pillar Two & GloBE Information Return
Services · Corporate Tax
Corporate Tax in Dubai — Are You Prepared?
Minimize tax obligations with professional corporate tax planning. From registration and impact assessment to Cycle 2 filing and the new Domestic Minimum Top-up Tax, our FTA-registered experts handle every step.
- FTA Approved Tax Agency
- 9% — Among the Lowest Corporate Tax Rates Globally
- Cycle 2 Returns Due 30 Sept 2026
9%
One of the lowest Corporate Tax
rates in the GCC
rates in the GCC
Federal Corporate Tax
Federal Corporate Tax services in the UAE
Are you navigating the intricate landscape of Federal Corporate Tax in the UAE, including the new Domestic Minimum Top-up Tax (DMTT) under Pillar Two? We provide expert tax consulting services tailored to meet your business needs.
The UAE is committed to becoming a global business and investment hub while adhering to international tax transparency standards. As part of this endeavor, it has introduced a competitive Federal Corporate Tax Law (Federal Decree-Law No. 47 of 2022). As a form of direct tax, the 9% UAE Corporate Tax rate is one of the lowest amongst the GCC and globally — while in-scope large multinational groups are now also subject to a 15% Domestic Minimum Top-up Tax under Cabinet Decision No. 142 of 2024.
Corporate Tax is payable on the accounting net profit reported in the financial statements of the business, with minimal exceptions and adjustments — making internationally accepted accounting standards more important now than ever.
- 9% Corporate Tax on net profit above AED 375,000, across all Emirates
- Effective for financial years beginning on or after 1 June 2023
- Cycle 2 returns and payment due by 30 September 2026
- Audited financial statements above AED 50m revenue — and for all QFZPs
- 0% Taxable income up to AED 375k
- 9% Taxable income above AED 375k
- 15% DMTT for large multinationals
- 30Sep Cycle 2 deadline, 2026
Your Corporate Tax Journey
Assistance at every step of your corporate tax journey
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Corporate Tax Registration
Fulfill your legal obligations by registering your business with the UAE tax authorities and establish your corporate tax status — including DMTT registration assessment for groups within scope of Pillar Two.
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Corporate Tax Health Check
Evaluate and enhance your corporate tax practices to ensure compliance and maximize financial efficiency — including a review of Cycle 1 filings ahead of the Cycle 2 (30 September 2026) deadline and voluntary disclosure where needed.
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Structure Planning
Strategically plan and optimize your corporate tax structure to minimize liabilities and enhance tax savings — factoring in QFZP qualifying income rules and, where relevant, DMTT/Pillar Two implications for multinational groups.
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Corporate Tax Returns
Ensure timely, accurate filing and proper financial records — avoiding the revised late-filing penalties (AED 500/month for the first 12 months, rising to AED 1,000/month, plus 14% per annum on unpaid tax) in effect since 14 April 2026.
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How we can help
- Impact Assessment / Initial Screening
- Corporate Tax Registration
- Application for Exemption Status
- Transaction Analysis
- Computation of Taxable Income
- Grouping & Loss Utilization
- Free Zone Business Requirements
- Permanent Establishment Risk Planning
- Annual Tax Return Filing
- Transfer Pricing Assessment & Documentation
- Foreign Tax Credit
- Corporate Tax Deregistration
- DMTT / Pillar Two & GloBE Return Support
Corporate Tax Impact Assessment
A four-step plan for readiness and compliance
Our four-step Corporate Tax Impact Assessment Plan helps ensure your readiness and compliance with the Corporate Tax law — advising you on lowering your exposure to tax risks, including the Domestic Minimum Top-up Tax for groups with consolidated global revenue of EUR 750 million or more.
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Organization Structure
A detailed analysis of your organization's structure and corporate tax status across entities and jurisdictions.
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Business & Intangibles
A full description of your business activities and intangibles, mapped against the Corporate Tax law's treatment of each.
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Related-Party Transactions
Review of inter-company and related-party transactions, including transfer pricing exposure and documentation needs.
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Risk Advisory
Clear guidance from our Corporate Tax experts on lowering your exposure to tax risks — including DMTT for in-scope groups.
Corporate Tax Services We Offer
Everything under the Corporate Tax law, covered
Tax Rate Breakdown
Rates, dates and deadlines at a glance
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9%
How the rate works
UAE corporate tax rates are set at 0% for taxable income up to AED 375,000 and 9% for taxable income exceeding AED 375,000. For example, if your company's taxable income is AED 500,000, you pay 0% on AED 375,000 and 9% on the remaining AED 125,000 — a total corporate tax of AED 11,250.
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15%
DMTT — Pillar Two
Under Cabinet Decision No. 142 of 2024, a 15% Domestic Minimum Top-up Tax applies to large multinational groups with consolidated global revenue exceeding EUR 750 million (AED 3.15 billion) in at least two of the four preceding financial years, for financial years starting on or after 1 January 2025. The standard 9% Corporate Tax is paid first; the DMTT then tops up the effective rate to 15% where needed, with a separate DMTT return (and GloBE Information Return) due 30 June 2027 for FY2025 calendar-year groups.
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9m
Implementation & deadlines
The corporate tax return is due 9 months after the end of the relevant financial year — for calendar-year businesses, the Cycle 2 (FY2025) return and payment are due by 30 September 2026. Corporate Tax is effective across all Emirates for financial years starting on or after 1 June 2023: entities with a July–June year from 1 July 2023, and calendar-year entities from 1 January 2024.
Is your company prepared?
Our Corporate Tax experts help assess what corporate tax means for your business and guide you strategically through every required change — the move from Cycle 1 to Cycle 2 filings, the new DMTT regime, and the upcoming sunset of Small Business Relief at the end of 2026.
Frequently asked questions
01 Who needs to register for UAE Corporate Tax?
All businesses and taxable persons operating in the UAE must register with the Federal Tax Authority, including Free Zone companies, even where they expect to pay 0% tax.
02 What is the Corporate Tax rate?
A 0% rate applies to taxable income up to AED 375,000 and 9% above that threshold. Qualifying Free Zone Persons may continue to benefit from 0% on qualifying income.
03 When is the Corporate Tax return due?
The return and any payment are due within nine months of the end of the relevant tax period. We track the date for you and prepare the filing in advance.
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