Corporate Tax
Corporate Tax Rate in the UAE
The UAE corporate tax rate is 9% above AED 375,000 and 0% below it. See the bands, a worked calculation, free zone rates and what changed since 2023.
corporate tax uae rate
The corporate tax rate in the UAE is 0% on taxable income up to AED 375,000 and 9% on income above that, set by Article 3 of Federal Decree-Law No. 47 of 2022 and Cabinet Decision No. 116 of 2022. A Qualifying Free Zone Person pays 0% on Qualifying Income. Large multinational groups face a 15% effective rate from 2025. The rate is federal and identical in Dubai, Abu Dhabi and every emirate.
Basis: UAE Ministry of Finance
- Standard rate
- 9%
- 0% band
- Taxable income up to AED 375,000
- Free zone qualifying rate
- 0% on Qualifying Income, 9% on the rest
- Multinational effective rate
- 15% for groups with EUR 750m+ consolidated revenue, from financial years starting 1 January 2025
- Individual turnover threshold
- AED 1,000,000 per Gregorian calendar year
Article 3(1)(b), Federal Decree-Law No. 47 of 2022
Cabinet Decision No. 116 of 2022
Article 3(2), Federal Decree-Law No. 47 of 2022
Article 3(3); Cabinet Decision No. 142 of 2024
Cabinet Decision No. 49 of 2023
#The bands, and how the 9% is actually charged
Article 3 of the Corporate Tax Law sets the rates and delegates the threshold to the Cabinet; Cabinet Decision No. 116 of 2022 fixes that threshold at AED 375,000. So the structure is two bands: nothing on the first AED 375,000 of taxable income, and 9% on every dirham above it.
The most common misreading is to treat AED 375,000 as a cliff — as though crossing it makes the whole profit taxable at 9%. It does not. It is a band, exactly like a tax-free allowance. Taxable income of AED 400,000 produces AED 2,250 of tax, not AED 36,000.
The rate has not moved since the regime began. Searches asking for the rate in 2023, 2024, 2025 or 2026 all resolve to the same figure, because the Cabinet has not amended the Article 3 rates or the AED 375,000 threshold since they were set. This statement is correct as at 12 August 2026 against the consolidated law published by the Ministry of Finance; because a rate change would come by Cabinet decision rather than by a new law, check the FTA legislation library before relying on it for a later period.
Estimate
Corporate tax by band, with the Small Business Relief comparison
Enter the Taxable Income for one Tax Period. The ledger splits it at AED 375,000, charges 0% below and 9% above, and shows what the same period would look like if a Small Business Relief election were available and made. Revenue and the two exclusions drive only the relief comparison — they produce a signal on one statutory test, never an eligibility decision.
Your figures
Taxable Income as determined under Article 20: accounting income adjusted for exempt income, reliefs, deductions, related-party transactions and losses. Not turnover, and not the profit in your management accounts.
Article 2(3) of Ministerial Decision No. 73 of 2023 bars the election if revenue in the relevant or any previous tax period has exceeded the threshold, so enter the highest figure rather than this year's. Revenue is measured under the accounting standards accepted in the UAE.
Article 3 of Ministerial Decision No. 73 of 2023 excludes both from Small Business Relief, whatever the revenue figure.
JavaScript is switched off, so the figures on the right are worked at the default values shown above rather than at yours. The rule, the bands and the worked example below are complete either way — you can do this on paper in under a minute.
The workings
Estimated corporate tax for the period: AED 11,250.00
| Taxable income taken A negative figure is treated as nil here. Real tax losses are carried forward under Articles 37 to 39 rather than netted off this way, and are not modelled. | AED 500,000.00 |
|---|---|
| Portion charged at 0% Article 2(1), Cabinet Decision No. 116 of 2022 — the portion not exceeding AED 375,000, granted once in the relevant tax period irrespective of how many Businesses or Business Activities you conduct. | AED 375,000.00 |
| Portion charged at 9% Article 3, Cabinet Decision No. 116 of 2022 — only the excess is charged. Nil where taxable income is AED 375,000 or less. | AED 125,000.00 |
| Estimated corporate tax for the period The 9% rate in Article 3(1)(b) of Federal Decree-Law No. 47 of 2022, applied to the second band only. | AED 11,250.00 |
| Effective rate on the whole of taxable income Always below 9%, because the first AED 375,000 is untaxed. This is the figure to quote when someone calls the UAE a flat 9% jurisdiction. | 2.25% |
| What a flat 9% on everything would say Shown only to be rejected. This is what a calculator that ignores the band produces, and what a good many quoted estimates apply. | AED 45,000.00 |
| Amount that flat 9% overstates the tax by Once taxable income is above AED 375,000 this settles at AED 33,750 — the 9% that would have been charged on the untaxed band, whatever the size of the company. | AED 33,750.00 |
| Revenue headroom before the AED 3,000,000 relief ceiling Article 2(1), Ministerial Decision No. 73 of 2023. A negative figure means the ceiling has already been exceeded in some tax period, which under Article 2(3) closes the election permanently. | AED 200,000.00 |
| Estimated tax if Small Business Relief is validly elected Nil where the revenue test is met and neither Article 3 exclusion was declared, because Article 21(1) treats an electing Resident Person as not having derived any Taxable Income. It is still an election you must make in the return, and the FTA may verify the conditions under Article 21(3). | AED 0.00 |
| Tax the election would remove this period Weigh it against what electing costs: tax losses and net interest expenditure arising in an electing period cannot be carried forward at all — Articles 4 and 5 of Ministerial Decision No. 73 of 2023. | AED 11,250.00 |
| Cash to set aside each month across a 12-month period Arithmetic only, on the figure above. Corporate tax is not paid monthly — it falls due in full within 9 months of the period end under Article 48. | AED 937.50 |
An estimate produced from published rates, not tax advice and not a return. Confirm every figure against the Federal Tax Authority before you file, pay or price anything on it.
The rule, in words
- Start from Taxable Income for the Tax Period, determined under Article 20 of Federal Decree-Law No. 47 of 2022. This tool takes that figure as given and cannot derive it.
- The portion not exceeding AED 375,000 is charged at 0% — Article 2(1), Cabinet Decision No. 116 of 2022.
- The portion exceeding AED 375,000 is charged at 9% — Article 3, Cabinet Decision No. 116 of 2022.
- Corporate tax = (Taxable Income − 375,000) × 0.09, and never less than nil.
- The band is given once per Tax Period, irrespective of whether the taxable person conducts multiple Businesses or Business Activities in that period.
- Splitting one business across several persons to claim the band twice is treated as an arrangement to obtain a corporate tax advantage under Article 50(1) of the Corporate Tax Law — Articles 2(2) and 2(3) of the same Cabinet Decision.
- Small Business Relief is not a third band. It is an election under Article 21, open to a Resident Person whose revenue in the relevant and every previous tax period is within AED 3,000,000, and it makes taxable income nil rather than reducing a rate. Under Ministerial Decision No. 131 of 2026 the threshold runs to tax periods ending on or before 31 December 2029, not 2026.
| Applies to | Rate | Instrument |
|---|---|---|
| Portion of taxable income up to AED 375,000 | 0% | Article 2(1), Cabinet Decision No. 116 of 2022 |
| Portion of taxable income above AED 375,000 | 9% | Article 3, Cabinet Decision No. 116 of 2022 |
| Qualifying Income of a Qualifying Free Zone Person | 0% | Article 3(2)(a), Federal Decree-Law No. 47 of 2022 |
| A free zone person's income that is not Qualifying Income | 9% | Article 3(2)(b), Federal Decree-Law No. 47 of 2022 |
| Electing small business, revenue within AED 3,000,000 | No taxable income at all | Article 21, Federal Decree-Law No. 47 of 2022; Ministerial Decision No. 73 of 2023 |
| Constituent Entities of a group with EUR 750m+ consolidated revenue | Topped up to a 15% effective rate | Article 3(3), Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 142 of 2024 |
Worked example: taxable income AED 500,000, highest revenue AED 2,800,000, neither exclusion
- Taxable income
- AED 500,000.00
- Portion at 0% — the first 375,000
- AED 375,000.00
- Portion at 9% — 500,000 − 375,000
- AED 125,000.00
- Corporate tax — 125,000 × 0.09
- AED 11,250.00
- Effective rate — 11,250 ÷ 500,000
- 2.25%
- A flat 9% would say — 500,000 × 0.09
- AED 45,000.00
- Overstatement — 45,000 − 11,250
- AED 33,750.00
- Revenue headroom — 3,000,000 − 2,800,000
- AED 200,000.00, so the revenue test is met
- Tax if Small Business Relief is elected
- AED 0.00 — but the period's losses and net interest expenditure are then lost
What this does not model
- Getting to Taxable Income. Article 20(2) builds it from Accounting Income adjusted for unrealised gains and losses, exempt income, reliefs, deductions, related-party transactions and tax loss relief. None of that is modelled here, and it is where the real risk sits.
- Free zone status. A Qualifying Free Zone Person is charged 0% on Qualifying Income and 9% on the rest under Article 3(2), which is a different split from the one above.
- The 15% Domestic Minimum Top-up Tax under Cabinet Decision No. 142 of 2024, which applies to Constituent Entities of groups with EUR 750 million or more of consolidated revenue in at least two of the four preceding fiscal years. It is a separate regime with its own base and return, not a third band.
- Tax groups, exempt persons and loss relief — Articles 40, 4 and 37 to 39. A tax group files on a consolidated base and gets one AED 375,000 band, not one per member.
- Short tax periods. Neither Article 3 of the Corporate Tax Law nor Cabinet Decision No. 116 of 2022 provides for reducing the AED 375,000 band where a tax period is shorter than twelve months, and no instrument doing so was found — checked against both texts on 17 August 2026. Confirm the point with the FTA before relying on a full band in a short first period.
- Penalties and interest. Late registration, filing and payment are dealt with by Cabinet Decision No. 75 of 2023 and are no part of this estimate.
Where the rule comes from
- Federal Decree-Law No. 47 of 2022 and its amendments, Articles 3, 20, 21 and 48
- Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax, Articles 2 and 3
- Ministerial Decision No. 73 of 2023 on Small Business Relief, Articles 2 to 5
- Ministerial Decision No. 131 of 2026, replacing Article 2(2) and running the threshold to 31 December 2029
- Cabinet Decision No. 142 of 2024 on Top-up Tax on Multinational Enterprises — scope in Article 1.1.1, Minimum Rate in Article 18.1
This is an estimate, not advice. It applies the rates and thresholds published in the instruments listed above to the figures you enter, and nothing else. It does not know your reliefs, exemptions, group position or accounting policy, it is not a tax return, and it creates no professional relationship. Rates and thresholds change: confirm yours with the Federal Tax Authority or a registered tax agent before you rely on any figure here.
| Taxable income | Taxed at 0% | Taxed at 9% | Corporate tax payable | Effective rate |
|---|---|---|---|---|
| AED 200,000 | AED 200,000 | nil | nil | 0% |
| AED 375,000 | AED 375,000 | nil | nil | 0% |
| AED 400,000 | AED 375,000 | AED 25,000 | AED 2,250 | 0.56% |
| AED 1,000,000 | AED 375,000 | AED 625,000 | AED 56,250 | 5.63% |
| AED 5,000,000 | AED 375,000 | AED 4,625,000 | AED 416,250 | 8.33% |
| AED 50,000,000 | AED 375,000 | AED 49,625,000 | AED 4,466,250 | 8.93% |
#Getting from accounting profit to the taxed figure
The 9% is not applied to accounting profit. Article 20 starts from the accounting net profit shown in financial statements prepared under accounting standards accepted in the UAE, and then requires a series of adjustments before the rate bites.
A typical computation runs: accounting profit, less exempt income under Article 22 (including dividends from UAE resident companies and, under Article 23, income from a Participating Interest), plus non-deductible expenditure under Article 33, plus the disallowed half of entertainment expenditure under Article 32, plus any interest expenditure restricted by Article 30, plus or minus transfer pricing adjustments required by Article 34, less brought-forward tax losses under Article 37 — capped at 75% of taxable income in the year they are used — to arrive at taxable income. The rate then applies to that figure.
In the books, corporate tax is an expense recognised in the period it relates to, with a corresponding liability until it is paid. Article 33(6) confirms the tax itself is never deductible in computing taxable income, so it is added back in the computation even though it reduces reported profit.
What you can and cannot deduct
Article 28 sets the general rule: expenditure incurred wholly and exclusively for the business and not capital in nature is deductible in the period incurred. Expenditure not incurred for the business, expenditure incurred in deriving exempt income, and losses unconnected with the business are not. Article 33 then lists specific disallowances: donations to entities that are not Qualifying Public Benefit Entities, fines and penalties other than contractual damages, bribes, dividends and distributions to owners, drawings by a natural person, the corporate tax itself, recoverable input VAT, and foreign income tax. Article 32 caps entertainment expenditure at 50% of the amount incurred.
The first tax period is often not twelve months
Under Article 57 a tax period is the financial year or part of it. Under Article 69 the law applies to tax periods commencing on or after 1 June 2023, so a company with a June-to-May year end had a first tax period of 1 June 2023 to 31 May 2024, while a calendar-year company's first tax period was 1 January to 31 December 2024. The AED 375,000 band is not pro-rated in the law itself, but the first period determines every subsequent deadline, so it is worth establishing before anything else.
#Free zone and multinational variations
Two groups face something other than the 0%/9% pair.
A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on income that is not Qualifying Income, under Article 3(2). Qualifying status is not automatic and is not granted by the free zone: Article 18 requires adequate substance in the UAE, Qualifying Income as specified by the Cabinet, no election out under Article 19, and compliance with the arm's length principle and transfer pricing documentation rules. Ministerial Decision No. 229 of 2025 adds a de minimis test — non-qualifying revenue must not exceed 5% of total revenue or AED 5,000,000, whichever is lower — and a requirement to prepare audited financial statements. Fail any condition and the entity loses qualifying status from the start of that tax period and for the following four tax periods.
At the other end of the scale, Article 3(3) of the law, inserted by Federal Decree-Law No. 60 of 2023 and implemented by Cabinet Decision No. 142 of 2024, imposes a Top-up Tax so that in-scope multinational groups reach a 15% effective rate in the UAE. It applies to groups with consolidated annual revenue of EUR 750 million or more in at least two of the four preceding fiscal years, for financial years starting on or after 1 January 2025. This is the UAE's Domestic Minimum Top-up Tax under the OECD Pillar Two framework, and it is irrelevant to ordinary UAE businesses.
| Taxable person | Rate | Legal basis |
|---|---|---|
| Mainland company, taxable income up to AED 375,000 | 0% | Article 3(1)(a); Cabinet Decision No. 116 of 2022 |
| Mainland company, taxable income above AED 375,000 | 9% on the excess | Article 3(1)(b) |
| Qualifying Free Zone Person, Qualifying Income | 0% | Article 3(2)(a) |
| Qualifying Free Zone Person, other income | 9% | Article 3(2)(b) |
| Free zone company that fails the Article 18 conditions | 0% and 9% standard bands | Articles 18(2) and 3(1) |
| In-scope multinational group | 15% effective rate | Article 3(3); Cabinet Decision No. 142 of 2024 |
| Resident electing Small Business Relief | No taxable income for the period | Article 21; Ministerial Decision No. 73 of 2023 |
#Who the charge reaches: companies, individuals and foreign owners
Applicability is decided by Article 11, not by where a company is licensed or who owns it.
Juridical persons incorporated in the UAE, and foreign entities effectively managed and controlled here, are Resident Persons taxed on worldwide income. A foreign company with a UAE branch or other permanent establishment is a Non-Resident Person taxed on the income attributable to that establishment. A foreign company with a nexus in the UAE — broadly, income from UAE immovable property — is taxable on that income.
Foreign ownership changes nothing. A company in Dubai owned entirely by non-UAE nationals is taxed exactly as one owned by UAE nationals; residency turns on incorporation or place of management, not on shareholder nationality. Nor does foreign ownership create a second layer: the UAE levies no withholding tax on domestic payments and applies a 0% withholding rate to State Sourced Income of non-residents under Article 45, so profits distributed to foreign shareholders leave without a further UAE charge.
Individuals are treated differently again. Under Cabinet Decision No. 49 of 2023 a natural person is only taxable where turnover from business activities exceeds AED 1,000,000 in a Gregorian calendar year, and wages, personal investment income and real estate investment income never count towards that test. There is still no personal income tax in the UAE, and rental income earned by an individual in a personal capacity sits outside the regime — whereas the same property held in a company is inside it.
#Where it is administered: the FTA, EmaraTax and your account
The Federal Tax Authority administers corporate tax; the Ministry of Finance is the policy owner that proposes the Cabinet and Ministerial Decisions. Everything transactional happens on EmaraTax, the FTA's online portal.
There is no dedicated corporate tax portal and no separate corporate tax login. A business signs in to its single EmaraTax account, where VAT, excise tax and corporate tax appear as tiles under the same Taxable Person profile. Registration applications, returns, payments, penalty balances, refund applications and deregistration applications are all filed there.
A few things people expect to find elsewhere: a corporate tax assessment is issued by the FTA into that account rather than posted; a refund under Article 49 is applied for through the portal where withholding tax credits exceed the tax payable or where tax has been overpaid; and a deregistration application must be filed within three months of the business ceasing, under FTA Decision No. 6 of 2023, with late submission costing AED 1,000 a month up to AED 10,000. The FTA also publishes a toll-free contact number, 80082923, and the address info@tax.gov.ae on its contact page.
The law itself is published in Arabic as the authoritative text, with an English translation released by the Ministry of Finance marked as unofficial. The FTA runs its portal, guides and e-learning in Arabic and English. Material in Hindi, Malayalam or other languages circulating online is produced by third parties and carries no official status.
#What has changed since 2023, and what has not
The headline number has been stable, but the surrounding rules have moved several times, which is why year-tagged searches keep appearing.
Unchanged since inception: the 0% band at AED 375,000, the 9% rate above it, the 1 June 2023 start date in Article 69, the AED 1,000,000 turnover test for individuals, and the nine-month filing and payment deadlines in Articles 48 and 53.
Changed: Federal Decree-Law No. 60 of 2023 added the top-up tax clause to Article 3. Cabinet Decision No. 10 of 2024 amended the penalty schedule, setting the late registration penalty at AED 10,000 from 1 March 2024. Cabinet Decision No. 142 of 2024 brought in the 15% Domestic Minimum Top-up Tax for financial years starting on or after 1 January 2025. Ministerial Decision No. 84 of 2025 tightened the audited financial statements requirement for financial years starting on or after 1 January 2025. Ministerial Decision No. 229 of 2025 rewrote the free zone Qualifying and Excluded Activities lists with effect from 1 June 2023, repealing Ministerial Decision No. 265 of 2023. Federal Decree-Law No. 28 of 2025, effective 15 October 2025, replaced Article 44 on the calculation and settlement of corporate tax and added Article 49 bis on claiming unused tax credits. Cabinet Decision No. 17 of 2026 amended the Tax Procedures Executive Regulation with effect from 1 April 2026. And Ministerial Decision No. 131 of 2026, issued 29 July 2026, extended Small Business Relief to tax periods ending on or before 31 December 2029.
#Studying, training and working in this field
Demand for UAE corporate tax knowledge grew quickly after 2023, and a large share of searches around the rate are from people trying to learn the regime rather than pay it.
The free starting point is the FTA's own material: the Corporate Tax General Guide, topic guides on determination of taxable income, free zone persons, tax groups and transfer pricing, plus public clarifications and e-learning modules, all published on tax.gov.ae at no cost. Nothing sold commercially supersedes those documents, and any course that contradicts them is wrong.
Beyond that, professional bodies and their UAE chapters — including the ICAI's overseas chapters, ACCA, and the FTA-recognised training bodies that prepare candidates for the Tax Agent examination — run structured programmes. Becoming a registered Tax Agent is a separate matter from taking a course: it requires FTA approval and entry on the Authority's public Tax Agent register under the Tax Procedures Law, and only a registered agent may represent a taxable person before the Authority.
On pay: salary levels for corporate tax roles in the UAE are set by the market and are not published by any authority, so treat any single figure quoted online as a claim rather than a fact, and check it against several recruiter surveys before relying on it.
Sources and legal basis
This page relies on
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
- Federal Decree-Law No. 60 of 2023
- Federal Decree-Law No. 40 of 2024
- Federal Decree-Law No. 28 of 2025 (amendment to the Corporate Tax Law)
- Federal Decree-Law No. 28 of 2022 on Tax Procedures
- Article 3 of the Corporate Tax Law (Corporate Tax Rate)
- Article 11 of the Corporate Tax Law (Taxable Person)
- Article 18 of the Corporate Tax Law (Qualifying Free Zone Person)
- Article 20 of the Corporate Tax Law (General Rules for Determining Taxable Income)
- Article 33 of the Corporate Tax Law (Non-deductible Expenditure)
- Article 44 of the Corporate Tax Law
- Article 45 of the Corporate Tax Law (Withholding Tax)
- Article 49 bis of the Corporate Tax Law
- Article 57 of the Corporate Tax Law (Tax Period)
- Article 69 of the Corporate Tax Law
- Cabinet Decision No. 116 of 2022 (AED 375,000 threshold)
- Cabinet Decision No. 49 of 2023
- Cabinet Decision No. 100 of 2023 on Qualifying Income
- Cabinet Decision No. 75 of 2023 on Administrative Penalties
- Cabinet Decision No. 10 of 2024
- Cabinet Decision No. 142 of 2024 on Top-up Tax
- Cabinet Decision No. 17 of 2026
- Ministerial Decision No. 73 of 2023 on Small Business Relief
- Ministerial Decision No. 84 of 2025 on Audited Financial Statements
- Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities
- Ministerial Decision No. 131 of 2026
- FTA Decision No. 6 of 2023 on the Tax Deregistration Timeline
- Federal Tax Authority (FTA)
- Ministry of Finance (UAE)
- EmaraTax
- Domestic Minimum Top-up Tax (DMTT)
- OECD Pillar Two
- Federal Decree-Law No. 47 of 2022 and its amendments, consolidated English textUAE Ministry of Finance
- Cabinet Decision No. 116 of 2022 on the Article 3 taxable income thresholdUAE Ministry of Finance
- Cabinet Decision No. 49 of 2023 on businesses conducted by natural personsUAE Ministry of Finance
- Cabinet Decision No. 142 of 2024 on Top-up Tax on Multinational EnterprisesFederal Tax Authority
- Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded ActivitiesUAE Ministry of Finance
- Ministerial Decision No. 131 of 2026 extending Small Business Relief to 31 December 2029UAE Ministry of Finance
- Corporate Tax legislation libraryFederal Tax Authority
- Corporate Tax topics, guides and e-learningFederal Tax Authority
- Federal Tax Authority contact detailsFederal Tax Authority
- EmaraTax — the FTA online portalFederal Tax Authority
Rates, thresholds and deadlines change. Every figure above is linked to the authority that publishes it — if the two ever disagree, the authority is right and this page is out of date. Tell us and we will fix it.
Frequently asked questions
What is the corporate tax rate in the UAE?
It is 0% on taxable income up to AED 375,000 and 9% on the amount above that, under Article 3 of Federal Decree-Law No. 47 of 2022 and Cabinet Decision No. 116 of 2022. A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on other income. Multinational groups within the OECD Pillar Two scope face a 15% effective rate from financial years starting 1 January 2025.
Do foreign-owned companies in Dubai pay corporate tax?
Yes, on exactly the same terms as UAE-owned companies. Residency for corporate tax turns on where the entity is incorporated or effectively managed and controlled, not on the nationality of its shareholders. There is no surcharge for foreign ownership and no withholding tax on profits distributed abroad, because Article 45 applies a 0% withholding rate to State Sourced Income of non-residents.
Do individuals pay corporate tax in the UAE?
Only where they run a business and turnover exceeds AED 1,000,000 in a Gregorian calendar year, under Cabinet Decision No. 49 of 2023. Wages, personal investment income and real estate investment income are excluded from that test whatever the amount, so salaried employees and personal landlords stay outside the regime. The UAE still levies no personal income tax on individuals.
Has the UAE corporate tax rate changed for 2026?
No. The 0% band at AED 375,000 and the 9% rate above it are unchanged since tax periods beginning 1 June 2023, verified against the Ministry of Finance consolidated law as at 12 August 2026. What changed in 2025 and 2026 was the surrounding framework: the 15% multinational top-up tax, audited financial statement rules, free zone activity lists, and the extension of Small Business Relief to 2029.
How do I deregister from corporate tax in the UAE?
File a deregistration application on EmaraTax within three months of the business ceasing, as required by Article 52 of the Corporate Tax Law and FTA Decision No. 6 of 2023. The Authority will not approve it until every return is filed and all tax and penalties are settled. Late submission costs AED 1,000 for each month or part month, capped at AED 10,000.