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.
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.