🇦🇪 UAE · Guide

Corporate Tax — Complete Overview

Corporate Tax was introduced in June 2023, applying at 0% or 9% depending on taxable income.

Last reviewed 24 Jul 2026

Rates

Taxable Income	Rate
Up to AED 375,000	0%
Above AED 375,000	9%

Who it applies to

UAE-incorporated companies and other juridical persons
Foreign entities effectively managed and controlled in the UAE
Natural persons (individuals, including freelancers) conducting business activity with turnover exceeding AED 1,000,000 in a Gregorian calendar year

Free zones

Qualifying Free Zone Persons can benefit from a 0% rate on "qualifying income" if they meet substance and other conditions — but pay the standard 9% on non-qualifying income above the threshold.

Small Business Relief

Businesses with revenue at or below AED 3,000,000 can elect to be treated as having no taxable income (effectively 0% tax), available for tax periods ending on or before 31 December 2026.

Calculate your estimated Corporate Tax.

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VERIFY

Corporate Tax rules involve detailed conditions around free zones, transfer pricing, and exemptions. Verify your specific situation with the Federal Tax Authority (FTA) or a tax advisor.