Corporate Tax Filing Dubai UAE 2026 — From AED 249
FTA-registered tax agent. Corporate tax return preparation, EmaraTax submission, and Small Business Relief (SBR) assessment for all UAE businesses — mainland, free zone, and foreign branches. Lowest corporate tax filing charges in Dubai — filed in 3 hours, same-day acknowledgment.
Not sure what you owe? Use our free corporate tax calculator →
Basic CT Filing
- ✓ Corporate tax return filing
- ✓ Small Business Relief assessment
- ✓ EmaraTax submission
- ✓ FTA acknowledgment
- ✓ Free post-filing advisory
Under Ministerial Decision No. 73/2023, Small Business Relief (pay AED 0 tax on revenue ≤ AED 3M) is only available for tax periods ending on or before 31 December 2026. After that, the threshold will be reviewed and may not be renewed. If you're eligible, file this year and elect SBR — it could save you thousands.
UAE Corporate Tax 2026: Rates, Rules & Who Must File
UAE corporate tax is a federal tax on the net profit of businesses operating in the UAE, introduced under Federal Decree-Law No. 47 of 2022. It came into effect for financial years beginning on or after 1 June 2023, administered by the Federal Tax Authority (FTA).
Unlike VAT (an indirect tax at 5%), corporate tax is a direct tax on business profit. Revenue is not taxed — only net taxable income above AED 375,000 is subject to the 9% rate. Corporate tax filing in Dubai and across the UAE is mandatory for all registered taxable persons — even at zero liability. Use our free corporate tax calculator to estimate your exact liability instantly.
Up to AED 375,000 taxable income
All businesses. Also: elect Small Business Relief (revenue ≤ AED 3M) to pay AED 0 in tax entirely — available until 31 Dec 2026.
Taxable income above AED 375,000
Free zone QFZPs pay 0% on qualifying income. Filing is mandatory at any rate — even zero tax.
How UAE Corporate Tax Is Calculated
| Step | Computation | Example (AED) |
|---|---|---|
| 1 | Accounting profit (before tax) | 2,000,000 |
| 2 | + Non-deductible expenses (fines, 50% entertainment) | +100,000 |
| 3 | − Exempt income (qualifying dividends, gains) | −50,000 |
| 4 | − Carried-forward losses (max 75% of taxable income) | −200,000 |
| 5 | = Taxable income | 1,850,000 |
| 6 | First AED 375,000 @ 0% | 0 |
| 7 | Remaining AED 1,475,000 @ 9% | 132,750 |
Effective rate on AED 2M profit ≈ 6.6%.
UAE Corporate Tax Calculator 2026 — Free Instant Estimate
Instant estimate based on UAE Corporate Tax Law. Actual tax computed by our team during filing.
UAE Corporate Tax Estimator
Enter your financials to get an instant estimate. Free — no signup required.
Corporate Tax Return Filing Is Mandatory for All UAE Businesses
Under UAE corporate tax law, every registered taxable person must file a corporate tax return within 9 months of their financial year end — even if tax liability is zero, you operate at a loss, or you're eligible for 0% rate.
Mainland LLCs & Companies
All DED-licensed businesses: LLCs, PJSCs, sole establishments, civil companies across all seven emirates — Dubai, Abu Dhabi, Sharjah, Ajman, RAK, UAQ, Fujairah.
Free Zone Entities (All Zones)
IFZA, DMCC, JAFZA, DAFZA, Meydan, RAKEZ, SAIF, DSO, DWC, DWTC, DIFC, SRTIP — including QFZPs at 0% rate. All must file annually through EmaraTax.
Freelancers & Sole Proprietors
Natural persons with UAE business turnover exceeding AED 1 million in a calendar year must register and file. Salary and personal income is excluded.
Foreign Companies & Branches
Non-residents with a UAE permanent establishment or branch. Foreign companies deriving UAE-sourced income must register and file even without a local presence.
Holding & Investment Companies
Companies with dividend income, capital gains, or qualifying investment portfolios. Even if all income is exempt (participation exemption), annual filing is still required.
Loss-Making Businesses
A loss return must be filed to record tax losses for future carry-forward (max 75% offset per period). Failing to file forfeits your right to future loss relief.
⚠️ Not Sure If You Need to File?
If you registered for corporate tax (received a TRN), you must file annually — no exceptions. WhatsApp us to confirm your obligation — free.
Corporate Tax Filing for Every Business Structure
Rules differ based on how your business is structured. Here's what applies to your entity type.
LLC & Mainland Company Corporate Tax Filing UAE
All UAE mainland companies licensed by DED (Dubai), ADBC (Abu Dhabi), or emirate-level authorities are taxable persons under Federal Decree-Law 47/2022. LLCs, sole establishments, private and public joint stock companies — all must register, compute taxable income, and file a return through EmaraTax within 9 months of financial year end.
Key rules for mainland companies: entertainment expenses are only 50% deductible; interest deductions may be capped under the General Interest Deduction Limitation Rule (GIDLR) at 30% of EBITDA or AED 12M; tax losses can be carried forward and offset at max 75% per period.
| Revenue Bracket | CT Liability | Filing Package |
|---|---|---|
| Under AED 3M | AED 0 (elect SBR — expires Dec 2026) | Basic — AED 249 |
| AED 3M – 10M | 9% on income above AED 375K | Business — AED 499 |
| Above AED 10M | 9% on income above AED 375K | Enterprise — AED 999 |
Free Zone Corporate Tax UAE: QFZP Rules Explained
Free zone companies that qualify as Qualifying Free Zone Persons (QFZPs) under Cabinet Decision No. 55 of 2023 enjoy a 0% corporate tax rate on qualifying income. Non-qualifying income is taxed at 9%.
To maintain QFZP status you must: (1) maintain adequate economic substance in the free zone, (2) not elect out of the free zone regime, (3) comply with transfer pricing rules, (4) meet the de minimis threshold — non-qualifying revenue must be the lower of AED 5 million or 5% of total revenue, and (5) prepare audited financial statements.
⚠️ Filing Is NOT Optional for Free Zones
IFZA, DMCC, JAFZA, DAFZA, Meydan, RAKEZ, SAIF, DSO, DWC, DIFC, SRTIP — ALL must file a corporate tax return annually. Our enterprise plan (AED 999) includes full QFZP eligibility assessment.
Sole Establishments & Natural Persons — Corporate Tax UAE
Natural persons (individuals) are subject to UAE corporate tax only on business income exceeding AED 1 million in a Gregorian calendar year. Personal employment income, investment income, and rental income from personal real estate are all excluded.
Sole establishments with turnover under AED 3M can elect Small Business Relief and pay AED 0 tax. Our AED 249 basic filing package covers sole establishments and freelancers with SBR assessment included.
Foreign Company Branches in UAE — CT Filing
Foreign company branches and representative offices operating in the UAE constitute a Permanent Establishment (PE) and are subject to UAE corporate tax on their UAE-sourced income. The branch files a separate corporate tax return through EmaraTax and is treated as a distinct taxable person.
Transfer pricing rules apply to transactions between the UAE branch and its foreign parent. Our enterprise plan (AED 999) includes transfer pricing screening for branches with cross-border intra-group transactions.
Holding Companies & Investment Entities — UAE Corporate Tax
Pure holding companies are typically UAE resident juridical persons subject to corporate tax. Most holding company income — dividends from subsidiaries, capital gains on share disposals — may qualify for the Participation Exemption under Article 23 of the CT Law.
However, filing is still mandatory. Conditions for the participation exemption: ownership ≥ 5% in the subsidiary for ≥ 12 months, the subsidiary is subject to corporate tax or equivalent (≥ 9%), and the investment is not short-term trading.
Small Business Relief (SBR): Pay AED 0 in Corporate Tax
If your revenue is AED 3 million or less, you can elect to pay zero corporate tax — but you must still file the return and actively elect for SBR.
Under Ministerial Decision No. 73 of 2023, eligible resident taxable persons with revenue of AED 3 million or less can elect to be treated as having zero taxable income for that tax period. This means they pay AED 0 in corporate tax. SBR is available for tax periods ending on or before 31 December 2026.
SBR Is NOT Automatic — You Must Elect
SBR must be elected in your corporate tax return. Our AED 249 filing package includes SBR eligibility check and election on every return.
SBR Eligibility Checklist
✅ Resident taxable person (not a non-resident)
✅ Not part of a multinational group (Pillar Two scope)
✅ Tax period ending on or before 31 December 2026
✅ No fraudulent misrepresentation in prior periods
❌ Exempt persons are NOT eligible
❌ QFZPs cannot elect SBR — use QFZP regime instead
for eligible businesses
(9% on AED 125K above threshold)
How to File Your Corporate Tax Return in UAE via EmaraTax — 4 Steps
From document collection to FTA acknowledgment in as little as 3 hours.
Share Documents
Send your financial statements (or revenue figure for basic plans) and EmaraTax credentials via WhatsApp or our secure portal. We acknowledge within 30 minutes.
Tax Computation
Our team calculates taxable income: adjusts for non-deductible expenses, assesses SBR and QFZP eligibility, applies loss offsets, and prepares the full computation schedule.
EmaraTax Filing
We log into EmaraTax with your credentials, enter all financial data, verify consistency with VAT returns, and submit the corporate tax return.
Acknowledgment & Advice
You receive the official FTA filing acknowledgment confirming successful submission. We advise on tax payment and flag planning opportunities for next year.
Ready to File? It Takes 5 Minutes to Get Started
Share your revenue figure on WhatsApp and we'll confirm your filing fee and SBR eligibility instantly.
Corporate Tax Filing Packages — Transparent Pricing
Transparent corporate tax filing cost — no hidden fees, no retainers. Pay per return. Every package includes full tax computation, EmaraTax submission, and FTA acknowledgment. See our charges below.
Ideal for SMEs, startups, freelancers
For growing businesses and SMEs
For large companies, groups, free zones
Also need: CT Registration — AED 199 • CT Deregistration — AED 399 • VAT Filing — from AED 149
Best Corporate Tax Consultant Dubai — How Fastlane Compares
Fastlane is the #1 rated corporate tax consultant in Dubai for small and medium businesses: FTA-registered (TRN: 104218042400003), fastest filing turnaround in the UAE (3 hours), and lowest pricing (AED 249–999) compared to Big 4 firms at AED 5,000–25,000+ and generic agents at AED 500–1,500. Rated 4.9/5 from 140 verified Google reviews.
See how Fastlane compares to generic agents and Big 4 firms on the metrics that matter most to UAE businesses.
| Feature | Generic Agents | Big 4 / Premium Firms | ⚡ Fastlane |
|---|---|---|---|
| CT filing price | AED 500 – 1,500 | AED 5,000 – 25,000 | AED 249 – 999 |
| FTA-registered tax agent | Often not | Yes | Yes — TRN: 104218042400003 |
| SBR assessment included | Often extra charge | Yes | Included in all plans |
| Filing turnaround | 1–2 weeks | 2–4 weeks | 3 hours |
| WhatsApp direct access | No | No | Yes — your advisor direct |
| QFZP assessment | Not offered | AED 5,000+ | Included in Enterprise plan |
| Zero-penalty guarantee | No | No | Yes — our error, we cover it |
| Post-filing advisory | Extra charge | Retainer required | Included in every plan |
| Businesses served | Unknown | Large multinationals | 5,000+ UAE businesses |
UAE Corporate Tax Penalties 2026 — What Late Filing Costs You
Under Cabinet Decision No. 129/2025 (effective 14 April 2026), penalties escalate every month. AED 249 to file. Far more to miss.
| Violation | Penalty (Cabinet Decision 129/2025) | Fastlane Solution |
|---|---|---|
| Late CT registration | AED 10,000 (fixed penalty) | CT Registration — AED 199 |
| Late filing — months 1–12 | AED 500 per month | File from AED 249 |
| Late filing — after 12 months | AED 1,000 per month | File from AED 249 |
| Late payment of tax due | 14% annual interest on unpaid amount | We flag payment deadlines |
| Failure to maintain 7-year records | AED 10,000 per violation | Records guidance included |
| Filing an incorrect return | AED 500 – AED 5,000+ depending on error | 100% accuracy review |
| Failure to submit audited financials (rev >AED 50M) | AED 10,000+ | Audit coordination available |
🔵 FTA Penalty Waiver Initiative — Already Accrued Penalties?
The Federal Tax Authority operates an ongoing penalty waiver initiative that allows businesses to reduce or eliminate certain administrative penalties by voluntarily coming forward and filing outstanding returns. Check your eligibility on the FTA website → or WhatsApp us for a free waiver assessment.
Miss 2 months of filing = AED 1,000 in penalties. That's 4× the cost of filing.
Miss 12 months = AED 6,000 in penalties. The longer you wait, the more it costs. File today from AED 249.
⚠️ File Before Penalties IncreaseUAE Corporate Tax Filing Deadlines 2026 & 2027
Deadline = 9 months from financial year end. Payment of any tax due is also required by the same date.
| Financial Year End | Tax Period | Filing & Payment Deadline | Status |
|---|---|---|---|
| 30 June 2024 | 1st FY (Jun 2023 – Jun 2024) | 31 March 2026 | ⚠️ IMMINENT |
| 31 August 2024 | 1st FY (Aug 2023 – Aug 2024) | 31 May 2026 | ⚠️ Urgent |
| 30 September 2024 | 1st FY (Sep 2023 – Sep 2024) | 30 June 2026 | Plan Now |
| 31 December 2024 | 1st FY (Dec 2023 – Dec 2024) | 30 September 2026 | Prepare |
| 31 March 2025 | 1st FY (Mar 2024 – Mar 2025) | 31 December 2026 | Prepare |
| 30 June 2025 | 1st FY (Jun 2024 – Jun 2025) | 31 March 2027 | Time Available |
| 31 December 2025 | 2nd FY (Dec 2024 – Dec 2025) | 30 September 2026 | Prepare |
📌 Tax Payment Note: The filing deadline and payment deadline are the same date. Payment must reach the FTA's account by that date. Bank transfers can take 1–3 business days — do not wait until the final day. Late payment attracts 14% annual interest.
Transfer Pricing, Tax Groups & Return Amendments
Complex corporate tax topics that apply to larger businesses, multi-entity groups, and companies with related-party transactions.
Transfer Pricing UAE
UAE CT Law Articles 34–36 require all related-party transactions to be at arm's length. Businesses with revenue ≥ AED 200M or foreign related-party dealings must file a disclosure form with their CT return. The FTA's 93,000 inspection visits in 2024 heavily targeted transfer pricing non-compliance.
Applies to: Intra-group services, related-party loans, goods transactions, and IP licensing between connected persons.
UAE Tax Groups
Under Article 40 of Federal Decree-Law 47/2022, two or more UAE resident companies under ≥ 95% common ownership can form a Tax Group and file one consolidated return. Key benefit: tax losses of one entity offset profits of another in the same period. QFZPs cannot join a Tax Group.
Requirements: ≥ 95% ownership, same financial year, all UAE resident juridical persons, elected on EmaraTax.
Amending a Filed Return
Filed corporate tax returns can be amended through EmaraTax within the FTA's permitted window. Common reasons: missed SBR election, incorrect QFZP classification, accounting errors, or missed deductions. Proactive voluntary disclosure attracts lower penalties than FTA-discovered errors.
Fastlane amendment service: We review your original filing, prepare the corrected computation, and submit via EmaraTax — from AED 199.
All three services are included in our Enterprise plan (AED 999) or available as standalone engagements. WhatsApp us for a free assessment →
Corporate Tax Filing for Every Industry in Dubai & UAE
Every industry has unique tax considerations. Our team has filed returns across all major sectors in Dubai, Abu Dhabi, and across all UAE emirates.
Trading & Retail
General trading, import/export, wholesale distributors, retail stores. Standard mainland CT rules. Revenue recognition issues for long-term contracts.
Basic from AED 249Restaurants & F&B
Hospitality businesses: 50% entertainment deduction cap, multi-branch consolidated reporting, delivery platform income recognition.
Business from AED 499E-commerce & Digital
Amazon & Noon sellers, Shopify stores, SaaS, digital agencies. Natural persons threshold at AED 1M; corporate entities file regardless of amount.
Basic from AED 249Professional Services
Consultants, lawyers, accountants, engineers, architects. Salary extraction planning, disbursement deductibility, and client confidentiality in records.
Basic from AED 249Construction & Real Estate
Long-term contracts, percentage-of-completion vs completed contract, retention amounts, and commercial property income rules.
Business from AED 499Logistics & Transport
Fleet businesses, freight forwarders, customs agents. Depreciation schedules, fuel expense documentation, and cross-emirate operations.
Business from AED 499Healthcare & Medical
Clinics, hospitals, pharmacies, medical equipment suppliers. DHA and MOH licensed entities, research deductions, and medical professional structures.
Business from AED 499Education & Training
Private schools, training institutes, nurseries, online education platforms. KHDA-licensed entities, government grant treatment.
Basic from AED 249Financial Services & Holding
Family offices, holding companies, investment vehicles. Participation exemption, DIFC entity rules, and global minimum tax (Pillar Two) considerations.
Enterprise from AED 999What You Need for UAE Corporate Tax Filing
We keep document requirements minimal. Share what you have — we do the rest.
📄 Revenue Under AED 3M (Basic Plan)
✓ EmaraTax login credentials (username + password)
✓ Trade license copy
✓ Emirates ID of owner (natural persons)
No full financial statements required for SBR elections
📊 Revenue AED 3M – 50M (Business Plan)
✓ Balance Sheet (as at year-end)
✓ EmaraTax login credentials
✓ Trade license copy
✓ Prior year tax return (if applicable)
Audited financials recommended but not mandatory below AED 50M
📈 Revenue Above AED 50M (Enterprise Plan)
✓ Income Statement & Balance Sheet
✓ Notes to financial statements
✓ EmaraTax login credentials
✓ Transfer pricing documentation (if applicable)
Audit report required by UAE CT Law for revenue ≥ AED 50M
📌 All businesses must retain supporting records for a minimum of 7 years from the end of the tax period (Art. 78, Federal Decree-Law 47/2022).
What 5,000+ UAE Businesses Say About Fastlane
Our reviews are verified on Google Business Profile. All 140 reviews are from real UAE businesses we've served — viewable directly on Google.
See all 140 verified Google reviews →Sample reviews from Google
"Filed our IFZA corporate tax return in under 3 hours. They assessed our QFZP status and confirmed we're at 0%. Incredibly efficient — saved us thousands vs Big 4 quotes."
"We completely forgot about the SBR election. Fastlane caught it immediately and saved us AED 45,000 in tax we didn't need to pay. AED 249 was the best money we spent."
"Clear pricing, no hidden fees, and they explained every line of the tax computation. WhatsApp support made it so easy. Will be using Fastlane every year going forward."
"As a freelancer in Dubai, I had no idea whether I needed to file. Fastlane confirmed I was under the AED 1M threshold and saved me the hassle. Extremely helpful and honest."
"Used three different firms before Fastlane. No one matched their combination of price, speed, and expertise. They handled our group of 4 entities with ease. Highly recommend."
Frequently Asked Questions — UAE Corporate Tax Filing 2026
File Your UAE Corporate Tax Return Today — From AED 249
FTA-registered. 3 hours. Same-day acknowledgment. Zero penalties. 5,000+ UAE businesses trust Fastlane.
Reviewed & Authored by UAE Tax Professionals
Nithin Pathak
FTA Registered Tax Agent · MoE Registered Auditor · 12+ years UAE tax & finance experience. All service descriptions, pricing, compliance guidance, and legal references on this page have been reviewed and verified by Nithin Pathak for accuracy as of . Fastlane Management Consultancy (TRN: 104218042400003) is legally authorised to prepare and file corporate tax returns on behalf of UAE businesses. Key legal references: Federal Decree-Law No. 47/2022, Cabinet Decision No. 129/2025, Ministerial Decision No. 73/2023, and published FTA guides CTGGIT1, CTGTXR1, CTGSTM1.
UAE Corporate Tax Guides from Fastlane
Corporate Tax for Freelancers & Small Businesses
AED 1M threshold, SBR eligibility, natural person rules explained.
Interest Deduction Limitation Rule (GIDLR)
30% EBITDA cap, AED 12M safe harbour, and worked examples.
How to Choose a Corporate Tax Consultant Dubai
Market pricing, FTA registration checks, and what to ask before you hire.
Small Business Relief — Complete Guide
AED 3M threshold, how to elect, what happens after December 2026.
Corporate Tax Registration Guide UAE
EmaraTax registration, deadlines by licence month, penalty waiver.
Complete UAE Corporate Tax Guide for Businesses
Rates, exemptions, taxable persons, and full compliance overview.
Official FTA Resources:
FTA Corporate Tax Portal · FTA Guides & References · Ministry of Finance · FTA Penalty Waiver Initiative
Complete Tax & Compliance Services
CT Deregistration
Close your corporate tax registration with the FTA. Final return filing included. AED 399.