Stay ahead in 2025 with a complete guide to the UAE Corporate Tax registration and compliance process. Learn who needs to register, step-by-step registration procedures with the Federal Tax Authority (FTA), applicable corporate tax rates, ongoing filing obligations, record-keeping requirements, and penalties for non-compliance. This guide is designed to help businesses, free zone entities, and foreign branches navigate the UAE corporate tax framework efficiently, ensuring timely registration and accurate reporting while avoiding fines.
The Basics of Corporate Tax in the UAE
Corporate tax was introduced under Federal Decree-Law No. 47 of 2022. The standard rates are 0% on taxable income up to AED 375,000 and 9% above AED 375,000. The regime is administered by the Federal Tax Authority. See https://mof.gov.ae/corporate-tax/
Corporate Tax Requirements for Foreign-Owned Businesses
Foreign entities and individuals are in scope when they conduct business in the UAE on a regular or ongoing basis, including through a Permanent Establishment. Rates and thresholds mirror domestic rules.
What is Taxed and What is Exempt?
Taxable income commonly includes profits from UAE business activities, commercial real estate leasing, and gains tied to UAE business operations. Exclusions can apply for qualifying dividends, certain share disposals, and qualifying intra-group reorganisations, subject to conditions in the law and decisions.