CT registration
Registration on EmaraTax as part of your company setup, so you start compliant.
Corporate Tax · Registration & returns
Corporate Tax for new UAE companies — registration at setup
Every UAE company must register for Corporate Tax. We handle registration at setup and, through our accounting team, the annual return and free zone analysis.
UAE Corporate Tax in brief
- 0% on taxable income up to AED 375,000 and 9% above that
- Every company — mainland, free zone and offshore — must register, even if no tax is payable
- The return and any payment are due within nine months of the end of the financial year
- Qualifying Free Zone Persons can pay 0% on qualifying income if they meet the conditions
- Small Business Relief may be available for revenue up to AED 3 million — now extended to tax periods ending on or before 31 December 2029
- Late registration carries an AED 10,000 administrative penalty
Good planning is about choosing the right structure and keeping proper records — not about avoiding tax. We'll explain clearly what applies to your company.
What we cover
Annual return
Tax computation prepared from your books and the return filed on time.
Free zone analysis
Review of Qualifying Free Zone Person conditions and qualifying income.
Transfer pricing basics
Related-party and connected-person transactions documented correctly.
Elections & reliefs
Small Business Relief and other elections considered where they help.
FTA queries
Support with clarifications and correspondence with the Federal Tax Authority.
Tax & accounting partner · pbz.ae
Corporate Tax services and prices
Corporate Tax registration, annual returns and free zone 0% analysis, with fixed fees published by our tax & accounting team at pbz.ae.
Frequently asked questions
Does my company need to register for Corporate Tax if it makes a loss?
Yes. Registration is required for all UAE companies regardless of profit, and a return must be filed every year.
Is a free zone company taxed at 0%?
Only if it is a Qualifying Free Zone Person and only on qualifying income. It must meet conditions including adequate substance and audited financial statements. Other income is taxed at 9%.
When is the Corporate Tax return due?
Within nine months of the end of the company's financial year. For a 31 December year end, that's 30 September of the following year.
Talk to us about your company
Book a short online meeting and we'll tell you exactly what your company needs to file, and when.
Important: This page is provided for general information and knowledge purposes only, as at 10 October 2026. It is not legal, tax, immigration, financial or other professional advice, and it is not a recommendation or suggestion to take, or not take, any action. UAE laws, government requirements, fees and processes change frequently and can depend on your specific facts, so verify the current position with the relevant authority or a qualified adviser before making any decision. Any service from ProBiz Setup is provided only under a written engagement. See our full disclaimer.