What this service is
UAE Corporate Tax is charged on business profits. Most UAE companies, including free zone companies, must register with the Federal Tax Authority (FTA) and receive a Corporate Tax registration number, even when they expect to pay no tax.
The main rate is 9% on taxable income above AED 375,000, with a 0% rate on income up to that amount. A business should register within 3 months of your trade licence being issued. Late registration can lead to a penalty of AED 10,000.
Small Business Relief may let some small companies, with revenue up to AED 3 million, be treated as having no taxable income. It applies to tax periods ending on or before 31 December 2026. Free zone companies that meet the conditions can benefit from a 0% rate on qualifying income. We explain which of these may apply to you.
What's included
- A check of whether you must register and by when
- Review of Small Business Relief and free zone position, in plain language
- Preparation and submission of the EmaraTax registration
- Follow-up with the FTA until your registration is confirmed
- Guidance on records, financial year and filing deadlines
- Optional ongoing support with your Corporate Tax return
How it works
Check your deadline
We confirm which deadline applies to your licence and whether you are inside or outside the exemptions.
Gather the documents
We give you a simple checklist and collect the files from you.
Register on EmaraTax
We complete and submit the application with you.
Plan your first return
We explain your tax period, record keeping and what to prepare through the year.
Common questions
Do free zone companies need to register?
Yes. Free zone companies are generally required to register, even if they may qualify for a 0% rate on qualifying income.
What is Small Business Relief?
It is a relief for small companies below a revenue limit of AED 3 million. It applies to tax periods ending on or before 31 December 2026. Eligible businesses are treated as having no taxable income, but they must still register and file.
What is the deadline to register?
A business should register within 3 months of your trade licence being issued. We check your licence date at the start and tell you the exact date that applies to you.
What if my company has no profit?
You usually still need to register and file. Registration is about your status, not about how much tax you pay.