Corporate Tax
Corporate Tax Services in the UAE
Corporate tax in the UAE applies at 9% on taxable profits above AED 375,000, and 0% below that threshold. Ledger Wise handles the full corporate tax cycle for businesses in Dubai and across the UAE, from registration on EmaraTax through return filing, advisory and deregistration. We keep you compliant with Federal Decree-Law No. 47 of 2022 and current Federal Tax Authority guidance.
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Four corporate tax services, handled by one accountable team.
Why Ledger Wise
Specialists in UAE corporate tax
We work with the corporate tax law and FTA guidance every day, so your position is assessed correctly and your filings hold up.
Registration to filing, in one place
One accountable team covers the full cycle, so nothing falls between separate providers.
Built on clean books
Corporate tax rests on reconciled financial statements, so our accounting and tax teams work together on the numbers behind your return.
What our corporate tax services in Dubai cover
Corporate tax is still new to the UAE, and for most businesses the questions are practical: do we need to register, by when, and what will we actually owe. Our corporate tax services in Dubai cover registration, return filing and ongoing compliance, advisory on how the rules apply to your specific business, and deregistration when a company winds down.
Corporate tax applies at 9% on taxable profits above AED 375,000, with a 0% rate on the first AED 375,000, under Federal Decree-Law No. 47 of 2022. Registration, though, is not tied to that threshold: businesses within scope are required to register with the Federal Tax Authority regardless of profit, and each has a registration deadline. We handle that registration, prepare and file your return within the deadline (corporate tax returns are due within nine months of the end of your financial year), and keep your filings consistent with your accounts year to year.
Getting corporate tax right from the start
Because the regime is recent, the most common problems are avoidable ones: registering late, misreading how the rules apply, or filing a return built on figures that were never reconciled. Getting the treatment right matters. Small Business Relief can reduce the burden for businesses under AED 3,000,000 in revenue for periods ending on or before 31 December 2026, and free zone companies may qualify for a 0% rate on qualifying income, but both come with conditions that need checking against your actual position rather than assumed.
Your corporate tax return is only as sound as the accounting behind it, since taxable income starts from your financial results. We prepare returns from reconciled data, apply reliefs correctly where you qualify, and make sure your VAT and corporate tax positions line up rather than contradict each other. You can get a quick estimate with our corporate tax calculator, and read more on how the rate works in our guide to UAE corporate tax.
Whether you still need to register or want your first return handled properly, we will make sure your corporate tax is done right and on time. Book a consultation and we will review where you stand.
Questions
Corporate tax in the UAE, answered.
- The UAE corporate tax rate is 9% on taxable income above AED 375,000, and 0% on taxable income up to AED 375,000. A separate Domestic Minimum Top-up Tax of 15% applies to large multinational groups from January 2026.
- Almost every business does. Mainland companies, free zone companies and many individuals carrying on a business must register with the Federal Tax Authority, even if they expect to owe no tax. Free zone entities must still register and file, and natural persons must register if their business turnover exceeded AED 1 million in a calendar year.
- Your return and payment are due within nine months of the end of your financial year. A business with a financial year ending 31 December 2025 must file and pay by 30 September 2026. There is no separate, later payment date.
- Late corporate tax registration carries a fixed administrative penalty of AED 10,000. It applies whether or not any tax is owed, so registering on time matters even for businesses below the taxable threshold.
- A free zone company can benefit from a 0% rate on qualifying income if it meets all the conditions to be a Qualifying Free Zone Person. It must still register and file. If the conditions are not met, the standard 9% rate can apply.
- Small Business Relief lets a resident business with revenue at or below AED 3 million elect to be treated as having no taxable income for the period and file a simplified return. It must be actively elected and is currently available for tax periods ending on or before 31 December 2026.
Get your corporate tax handled properly.
Book a consultation and we will assess your corporate tax position and the cleanest path to staying compliant.

