Key FTA deadlines
| Deadline | What is due | Who it affects |
|---|---|---|
| Set by the FTA for your licence date or financial year | Corporate tax registration | All taxable persons, including free zone persons |
| 9 months after the end of the tax period | Corporate tax return and payment | Businesses subject to corporate tax |
| 28 days after the end of the VAT period | VAT return and payment | VAT-registered businesses, usually quarterly |
| 30 days after crossing the threshold | Mandatory VAT registration application | Businesses whose taxable supplies pass AED 375,000 |
Who must register for UAE corporate tax?
Corporate tax applies to financial years starting on or after 1 June 2023. Taxable income up to AED 375,000 is taxed at 0% and income above it at 9%.
- Companies incorporated in the UAE, mainland or free zone, must register.
- Individuals running a business are in scope once business turnover exceeds AED 1 million in a calendar year.
- Foreign companies with a permanent establishment or UAE-source income may be in scope.
- Small business relief lets eligible resident businesses with revenue under AED 3 million elect to be treated as having no taxable income, for tax periods ending by 31 December 2026.
Upload your trade licence and financial statements and TaxOrch explains whether you must register and which relief may apply. See document upload.
UAE VAT at 5%
VAT registration is mandatory when taxable supplies and imports exceed AED 375,000 over the past 12 months or are expected to in the next 30 days, and voluntary above AED 187,500. Some supplies are zero-rated, such as many exports, and some are exempt, such as certain residential property and local passenger transport. TaxOrch tracks your rolling turnover against both thresholds.
Free zone rules
A Qualifying Free Zone Person can pay 0% corporate tax on qualifying income if it meets conditions: adequate substance in the free zone, audited financial statements, compliance with transfer pricing rules and non-qualifying revenue within the de minimis limit. Other income is taxed at 9%. Free zone companies must still register and file a return. Ask TaxOrch to walk through each condition with your figures.
Do individuals pay tax in the UAE?
There is no personal income tax on employment income, and personal investment income and real estate income held in a personal capacity are generally outside corporate tax. Individuals running a business above the AED 1 million turnover threshold, and freelancers holding a licence, should check whether corporate tax applies. See tax help for freelancers.
How TaxOrch helps with UAE tax
- 1Check registrationAnswer a few questions and see which registrations apply, with the FTA source.
- 2Estimate taxSee corporate tax and VAT estimates, with the working shown.
- 3Stay on scheduleThe dates for each VAT return and the corporate tax return, each with its official source.
TaxOrch does not register you or file returns: you do that on EmaraTax or through a registered tax agent. Firms can book a demo, request a demo account or offer TaxOrch under their own brand with a White-label licence. See also tax help for small businesses.
When to talk to a tax agent
- You want Qualifying Free Zone Person status and need to test the conditions.
- You have related-party transactions that need transfer pricing documentation.
- You belong to a group considering a tax group or restructuring.
- You have received an FTA penalty or want a reconsideration.
Frequently asked questions
What is the UAE corporate tax rate?
- 0% on taxable income up to AED 375,000 and 9% on taxable income above it. Qualifying Free Zone Persons can pay 0% on qualifying income.
When must I register for UAE VAT?
- When your taxable supplies and imports exceed AED 375,000 in the past 12 months or are expected to in the next 30 days. You can register voluntarily above AED 187,500.
Can TaxOrch file my corporate tax return with the FTA?
- No. TaxOrch does not file returns. It prepares an estimate and a draft marked as not filed. You file on EmaraTax or through a registered tax agent.
Do I pay income tax on my UAE salary?
- No. The UAE does not tax employment income for individuals.
Sources
Related on TaxOrch
- Tax help for small businessesRegistrations, VAT and bookkeeping.
- Tax calculatorEstimates with the working shown.
- Tax deadlinesEvery FTA due date, with its source.
- All countriesCountry guides and coverage levels.