Corporate Tax Services in Dubai
At OnTime Business Setup, we make the entire process simple. From corporate tax registration and return filing to compliance review and expert advisory, our team handles everything end to end — so you can focus on your business while we take care of the tax requirements.
- Corporate Tax Registration
- Tax Return Filing
- Free Zone Tax Advisory
- FTA Compliance Support
Who actually needs to register
Short answer: almost everyone. There’s no revenue floor for registration itself, only for the tax rate that applies once you’re in.
Mainland companies
Required to register regardless of profit or activity level.
Free zone entities
Must register even if they expect the 0% Qualifying Free Zone Person rate.
Non-resident businesses
With a UAE nexus or permanent establishment.
Dormant or newly incorporated companies
Still register and file nil returns.
Freelancers and sole proprietors
whose business turnover crossed AED 1 million in a calendar year (the deadline for turnover crossed in 2025 was 31 March 2026).
The tax rate, in plain terms
Corporate tax sits at 9% on taxable income above AED 375,000. Anything below that threshold is taxed at 0%. Free zone companies can potentially keep the 0% rate on qualifying income if they meet the conditions of a Qualifying Free Zone Person under Cabinet Decision No. 100 of 2023, but here’s the part people get wrong: you don’t get that rate by staying off the FTA’s radar. You register first, then claim the 0% election on your return. Small businesses with revenue under AED 3 million can also elect Small Business Relief, which treats taxable income as zero, but registration and filing are still mandatory either way.
Registration and filing, step by step
Register on EmaraTax
within the deadline tied to your trade license issuance date (or within three months of incorporation, if you set up after March 2024).
Maintain records
books of accounts, financial statements, and supporting documents that reflect your income, expenses, and any exemptions claimed.
Choose your regime
before filing — standard 9%, Small Business Relief, or QFZP — since some elections can't be reversed once submitted.
File your return and pay
within nine months of your financial year-end. For a 31 December 2025 year-end, that's 30 September 2026. Filing and payment are treated as a single obligation.
Use the penalty waiver if eligible
file your first return within seven months of your first tax period ending, and the AED 10,000 late-registration penalty gets reversed or refunded.
Where VAT fits into the picture
Corporate tax and VAT are separate laws with separate registration processes, but most businesses end up dealing with both.
Mandatory VAT registration
kicks in once taxable supplies and imports exceed AED 375,000 in a rolling 12-month period. You get 30 days to register once you cross it.
Voluntary registration
opens up at AED 187,500, often used by startups to reclaim input VAT on early setup costs.
Late registration
costs a flat AED 10,000 penalty, plus retroactive VAT on everything sold since the date you should have registered, whether or not you actually charged customers at the time
This is where working with a VAT registration consultant earns its fee: knowing what counts toward the threshold, what's zero-rated versus exempt, and when voluntary registration works in your favor rather than against it.
What we handle for you
EmaraTax registration for both corporate tax and VAT.
Document preparation and threshold assessment.
Return filing and ongoing compliance tracking.
Advisory support when your structure changes (new free zone activity, a new revenue threshold, an added subsidiary).
Penalty waiver and voluntary disclosure support for businesses that already missed a deadline.
Corporate tax compliance in the UAE isn't complicated once someone walks you through it properly. It's just unforgiving if you get the dates wrong. Book a consultation with OnTime Business Setup, and we'll map out exactly what your business owes, when, and how to stay ahead of it.
FAQs
Frequently Asked Questions
1. Is corporate tax registration mandatory even if my company made no profit?
Yes. Registration applies to every taxable person regardless of income, including dormant and zero-profit companies.
2. What's the corporate tax rate in the UAE?
0% on taxable income up to AED 375,000, and 9% on income above that threshold.
3. Do free zone companies pay corporate tax?
Free zone companies can qualify for a 0% rate on qualifying income as a Qualifying Free Zone Person, but they must still register and file returns annually. Non-qualifying income is taxed at 9%.
4. What happens if I miss the corporate tax registration deadline?
A fixed AED 10,000 penalty applies. A limited waiver exists if you file your first return within seven months of your first tax period ending.
5. When do I need to file my corporate tax return?
Within nine months of the end of your financial year. For a calendar year ending 31 December 2025, that’s 30 September 2026.
6. Is there a minimum revenue threshold to register for corporate tax?
No. There’s no revenue floor for registration, though Small Business Relief can reduce taxable income to zero for businesses under AED 3 million in revenue.
7. When does VAT registration become mandatory in Dubai?
Once your taxable supplies and imports exceed AED 375,000 over a rolling 12-month period. You then have 30 days to submit your application.
8. What's the penalty for late VAT registration?
A flat AED 10,000 fine, plus retroactive VAT owed on all taxable supplies made since the date you should have registered.
9. Can I voluntarily register for VAT before hitting the mandatory threshold?
Yes, once your taxable supplies or expenses exceed AED 187,500. Many startups do this to reclaim input VAT on early costs.
10. Do I need separate consultants for VAT and corporate tax, or can one firm handle both?
Both fall under FTA compliance and are usually managed together. A single tax consultant handling both keeps your deadlines, thresholds, and filings aligned instead of scattered across two providers.