Corporate Tax Registration & Filing in the UAE 2026 – 9% CT Compliance

The UAE introduced a 9% corporate tax (CT) on business profits above AED 375,000, effective for financial years starting on or after 1 June 2023. Every taxable business — mainland and free zone — must register for corporate tax and file an annual return, even if it owes nothing. Missing the deadlines brings administrative penalties. Dubai Business Services handles your registration, bookkeeping, returns and advisory.

The Rates

• 0% on taxable profit up to AED 375,000
• 9% on taxable profit above AED 375,000
• A different top-up rate can apply to very large multinational groups under the global minimum-tax (Pillar Two) rules
• Qualifying Free Zone Persons (QFZP) may keep 0% on qualifying income — but must still register and file

Deadlines That Catch People Out

• Registration: all taxable persons must register with the Federal Tax Authority (FTA) — the FTA set staggered deadlines, and late registration carries a fixed penalty.
• Filing & payment: the CT return is due within 9 months of your financial year-end (e.g. a 31 Dec year-end means a 30 Sept deadline the following year).

Reliefs Worth Knowing

• Small Business Relief: businesses under the revenue threshold can elect to be treated as having no taxable income for eligible periods — reducing the compliance burden.
• Free Zone 0%: available on qualifying income if you meet the QFZP conditions (adequate substance, qualifying activities, transfer-pricing compliance and no election out).

What DBS Handles

• Corporate tax registration and FTA portal setup
• Bookkeeping and tax-ready financial statements
• Taxable-income calculation, return preparation and filing
• Small Business Relief and QFZP assessment
• Deadline management and ongoing advisory

Penalties for Getting It Wrong

The FTA applies fixed and escalating penalties for late registration, late filing, late payment and incorrect records. Free-zone companies that file incorrectly can also lose their 0% status. DBS keeps you compliant and optimised, and keeps the records the FTA expects you to hold.

Why DBS

Corporate tax is new, and the registration, free-zone and small-business rules are easy to get wrong. DBS registers you on time, keeps clean books, files your return, and advises on the reliefs that legitimately reduce your bill.

Frequently Asked Questions

Do free-zone companies pay corporate tax? Qualifying free-zone persons can access 0% on qualifying income, but must still register and file. DBS assesses your status.

What if my profit is under AED 375,000? You pay 0% but must still register and file a return.

When is the return due? Within 9 months of your financial year-end.

What happens if I registered late? A fixed penalty applies; DBS helps you register and get compliant quickly to limit exposure.

Do I need audited accounts? Larger companies, tax groups and QFZPs need audited statements; DBS advises whether you do.