UAE Corporate Tax Return 2026: Deadlines, Rates & How to File
- UAE Corporate Tax applies to most businesses. Your return is due within 9 months of your financial year-end β for a 31 December 2025 year-end, that's 30 September 2026.
- The rate is 0% on taxable income up to AED 375,000 and 9% above that.
- Businesses with revenue under AED 3 million can elect Small Business Relief and pay 0% (for tax periods ending on or before 31 December 2026) β but must still register and file.
- Free zone companies can keep 0% on qualifying income β but filing a return is still mandatory.
- Filing is compulsory for everyone registered, even if your tax bill is zero.
- Registered late? Filing your first return within 7 months of your period end (by 31 July 2026 for a Dec 2025 year-end) can get the AED 10,000 late-registration penalty waived.
For decades the UAE was effectively tax-free for companies. That changed with the introduction of federal Corporate Tax β and 2026 is the year most businesses file their first ever return. If you run a mainland company, a free zone entity, or you're a freelancer above the threshold, here's exactly what you owe, when, and how to file without stress.
What is UAE Corporate Tax?
UAE Corporate Tax is a federal tax on the net profit of businesses, administered by the Federal Tax Authority (FTA). It applies to financial years starting on or after 1 June 2023 β which means the first returns are landing now. It's separate from VAT: VAT is on sales, Corporate Tax is on profit.
Almost every business that carries on activity in the UAE must register for Corporate Tax and file a return β even if it ends up owing nothing. The tax you pay depends on your profit, whether you qualify for reliefs, and whether you're a free zone person.
Who must file a Corporate Tax return?
In short β nearly everyone running a business. That includes:
- Mainland companies (LLCs) and other UAE-incorporated entities
- Free zone companies β yes, even those keeping the 0% rate
- Freelancers and sole establishments whose business income is over the threshold
- Branches of foreign companies operating in the UAE
Once you're registered, filing is not optional. Even a dormant company or one claiming full relief must submit a return by its deadline. Individuals earning only salary, dividends, or personal investment income are generally outside the scope.
The rates: 0% and 9%
UAE Corporate Tax is deliberately simple and among the lowest in the world:
| Taxable income | Rate |
|---|---|
| Up to AED 375,000 | 0% |
| Above AED 375,000 | 9% |
So a company with AED 500,000 of taxable profit pays 9% only on the AED 125,000 above the threshold β roughly AED 11,250. Large multinationals within the global minimum-tax rules can face a higher rate, but for the vast majority of UAE businesses it's 0% or 9%.
Key 2026 deadlines
Your deadline depends on your financial year-end β the return and any payment are due within 9 months:
| Financial year ends | Return & payment due |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
β οΈ Registered late? You may still avoid a fine. The FTA's penalty-relief initiative can waive the AED 10,000 late-registration penalty if you file your first Corporate Tax return within 7 months of your first tax period ending β for a 31 December 2025 year-end, that means filing by 31 July 2026. Don't leave it.
Small Business Relief: pay 0% under AED 3 million
This is the provision that helps most small UAE businesses. If your revenue is below AED 3 million for the tax period (and previous periods since June 2023), you can elect Small Business Relief β and your taxable income is treated as zero, so you pay no Corporate Tax.
Two things to remember: it currently applies to tax periods ending on or before 31 December 2026, and it's not automatic β you must still register, keep proper records, and file your return, ticking the election on the form. Miss the filing and you lose the relief.
Free zone companies
Free zones keep their appeal, but the rules are specific. A Qualifying Free Zone Person (QFZP) pays 0% on qualifying income and 9% on income that doesn't qualify. To keep the 0%, you must meet conditions β adequate substance in the zone, qualifying activities, audited accounts, and not exceeding the limits on non-qualifying income.
Crucially, 0% does not mean "no filing." Every free zone company must still register and submit a Corporate Tax return on time, or it risks losing QFZP status and facing penalties.
How to file your Corporate Tax return
- Register for Corporate Tax on the FTA's EmaraTax portal (if you haven't already) and get your Tax Registration Number.
- Prepare financial statements for the period β QFZPs and larger businesses need audited accounts.
- Calculate taxable income β start from accounting profit and apply the adjustments and reliefs (including Small Business Relief if eligible).
- Complete and submit the return on EmaraTax before your deadline.
- Pay any tax due by the same date β the deadline is for both filing and payment.
π‘ Tip: the return asks for figures mapped to the FTA's specific format, and small errors on reliefs or free zone income are costly. This is the point where most businesses bring in an accountant β the fee is usually a fraction of a mistake.
Frequently asked questions
When is the UAE Corporate Tax filing deadline for 2026?
The return and payment are due within 9 months of your financial year-end. For the common 31 December 2025 year-end, the deadline is 30 September 2026.
What is the UAE Corporate Tax rate?
0% on taxable income up to AED 375,000 and 9% on income above that. Qualifying Free Zone Persons pay 0% on qualifying income.
Do I still file if my business made no profit or claims relief?
Yes. Once registered, filing is mandatory β even if your tax is zero, you claim Small Business Relief, or you're a 0% free zone company.
What is Small Business Relief?
If your revenue is under AED 3 million, you can elect for your taxable income to be treated as zero for tax periods ending on or before 31 December 2026. You must still register, keep records, and file the return.
What happens if I miss the deadline?
The FTA charges penalties for late registration, late filing, and late payment. If you registered late, filing your first return within 7 months of the period end can waive the AED 10,000 late-registration penalty.
FincSol Accountancy handles UAE Corporate Tax end-to-end β registration on EmaraTax, financial statements, Small Business Relief and free zone claims, and filing before your deadline. Mainland, free zone and freelancers welcome. Dedicated accountant, no long-term contract.
Message us on WhatsApp βRelated reading: our free UAE tax calculator. Official guidance is on the FTA website.
