UAE Corporate Tax — Overview
The UAE introduced Corporate Tax (CT) at a rate of 9% on taxable income exceeding AED 375,000. This applies to financial years starting on or after 1 June 2023.
Who is Subject to Corporate Tax?
- All UAE-incorporated businesses
- Foreign entities with a permanent establishment in UAE
- Individuals conducting business in the UAE
Exemptions
- Businesses earning less than AED 375,000 (taxed at 0%)
- Qualifying Free Zone businesses (subject to conditions)
- Government entities
- Extractive businesses (oil & gas)
Key Compliance Requirements
- Register with the Federal Tax Authority
- Maintain accurate financial records
- File annual Corporate Tax returns
- Pay tax within 9 months of financial year end
Penalties for Non-Compliance
Penalties can range from AED 500 to AED 20,000 for late registration and filing.
How Star One Can Help
Our compliance team handles everything — registration, bookkeeping, tax planning, and filing. Book a free consultation today.
S1
Star One Team
Business Setup Experts, Dubai UAE
Star One's advisory team brings together over 12 years of UAE business formation experience, helping entrepreneurs from the UK, US, South Africa and beyond establish successful companies in Dubai.
Free Consultation
Ready to Set Up Your UAE Business?
Get personalised guidance from our Dubai business setup experts. 30 minutes, no obligation.