The UAE has introduced a federal Corporate Tax (CT) regime to further solidify its position as a transparent and competitive global business hub. It applies to financial years starting on or after 1 June 2023, with a 0% rate on taxable income up to AED 375,000 and 9% above that (Federal Decree-Law No. 47 of 2022).
Juno BizHub provides specialized Corporate Tax advisory to help you understand how this new regime impacts your specific business structure—whether you are a Mainland entity, a Free Zone company, or a multinational group. We support registration, filing and practical compliance planning.
Our experts guide you through the complexities of 'Qualifying Income' for Free Zone companies and help you architect your inter-company transactions in alignment with Transfer Pricing regulations.
Quick Answer
UAE Corporate Tax is 0% on taxable income up to AED 375,000 and 9% above it. It applies to UAE companies, including free zone and offshore companies, and to certain foreign businesses with a UAE presence. Some businesses, such as certain natural resource and government entities, may be exempt if they meet specific conditions.
Key Facts
- 0% on taxable income up to AED 375,000; 9% above
- Small Business Relief for revenue up to AED 3 million, for tax periods ending on or before 31 December 2026
- Qualifying Free Zone Persons may pay 0% on Qualifying Income, subject to conditions
- Registration with the FTA is mandatory, even if no tax is payable
Mainland vs Free Zone Tax Impact
| Feature | Mainland Entity | Qualifying Free Zone |
|---|---|---|
| Standard Tax Rate | 9% (above AED 375k) | 0% on Qualifying Income |
| Registration Required | Yes | Yes |
| Audited Financials | Required if revenue exceeds AED 50M or the company is in a Tax Group | Always required |
| Transfer Pricing Rules | Applicable | Applicable |
Your Corporate Tax Journey
Impact Assessment
Evaluate how the CT law affects your specific corporate structure and revenue streams.
FTA Registration
Register your business with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN).
Accounting Alignment
Upgrade your bookkeeping to ensure compliance with International Financial Reporting Standards (IFRS).
Tax Filing
Submit your annual Corporate Tax return and pay any applicable liabilities within 9 months of the financial year-end.
Strategic Advantage
Businesses that proactively structure their operations for Corporate Tax gain a competitive edge by minimizing tax leakages and maximizing legally available reliefs.
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Elite Banking
Direct introductions to premier UAE banks including multi-currency account setup support.
Tax Compliance
Strategic corporate tax and VAT planning supported by appropriately qualified professionals.
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End-to-end visa processing and government liaison services for your entire team.
Frequently Asked Questions
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Key Advantages
- Comprehensive registration for Corporate Tax with the FTA
- Strategic assessment of 'Qualifying Free Zone Person' status
- Transfer Pricing advisory to ensure arm's length transactions
- Guidance on taxable income calculations and deductible expenses
- Advice on forming Tax Groups for optimized group-level filing
- Assistance with annual Corporate Tax return preparation and filing
- Clarity on exemptions for government and charitable entities
- Strategic advice on Small Business Relief (SBR) eligibility
- Deadline tracking to help avoid late filing and registration penalties
- Long-term tax planning to protect corporate profitability
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