UAE Corporate Tax Registration: Who Must Register and When

The headline rules

UAE corporate tax applies at 9% on taxable profit above AED 375,000. Profit up to that threshold is taxed at 0%. Registration is a separate obligation from paying tax — almost every licensed entity must register, even at zero liability.

Who must register

• Mainland companies and branches
• Free zone companies, including those claiming qualifying free zone income
• Certain natural persons conducting business above the turnover threshold

Free zone qualifying income

A free zone entity can keep a 0% rate on qualifying income if it has adequate substance in the zone, earns qualifying income and meets the de minimis rule on non-qualifying revenue. Losing qualifying status affects multiple tax periods, so the test deserves a formal review rather than an assumption.

Small Business Relief

Where revenue stays under the published threshold for the period, an entity may elect to be treated as having no taxable income. The election must be made in the return — it is not automatic.

Deadlines and penalties

Registration deadlines are set by licence issue date, and returns are due within nine months of the end of the tax period. Late registration and late filing both carry fixed administrative penalties, and repeated delays escalate.

Getting the accounting right

Corporate tax follows accounting profit with adjustments, so audit-ready bookkeeping is now the base requirement. Transfer pricing documentation applies to related-party transactions above the disclosure thresholds. Our compliance desk handles registration, return preparation and the free zone qualifying income assessment.