UAE corporate tax is now a core obligation for almost every business: mainland, free zone, SME or group. Cressford Chartered Accountants manages the complete cycle, compliance, computation and punctual filing, together with legitimate planning that keeps the liability as low as the law allows. Every return is accurate, audit-ready and filed before the deadline, so that a missed date never becomes a penalty.
Tell us about your business and receive a fixed, no-obligation quotation within one working day. Your details remain confidential.
No obligation. Your details remain confidential.
In almost every case, virtually every business falls within scope, including those that will ultimately pay 0%. The obligations apply where:
All juridical persons fall within scope, irrespective of profit, including free zone companies claiming the 0% rate.
Freelancers and sole proprietors whose UAE business turnover exceeds AED 1 million in a calendar year fall within scope.
Businesses within the 0% band, those electing Small Business Relief, and Qualifying Free Zone Persons must all still register and file.
Uncertain which category applies? Send us your trade licence and we will confirm the obligation and deadline without charge.
Corporate tax is charged on taxable profit, not revenue, under Federal Decree-Law No. 47 of 2022:
Companies incorporated on or after 1 March 2024 have three months from incorporation to bring their tax position in order. Deadlines for older entities were set by licence-issue month under FTA Decision No. 3 of 2024, and most have already passed; entities not yet compliant should act immediately.
The corporate tax return and any payment fall due within nine months of the financial year end. For a 31 December 2025 year end, the deadline is 30 September 2026, the date most UAE businesses are presently working towards.
Falling behind on obligations carries an AED 10,000 penalty. The FTA has offered to waive it where the first return is filed within seven months of the end of the first tax period, a time-limited relief with conditions. Eligibility is confirmed at scoping.
Filing is mandatory even where no tax is payable. Registered businesses within the 0% band, on Small Business Relief, or holding QFZP status must still file a return.
A business with revenue of AED 3 million or less may elect Small Business Relief and be treated as having no taxable income for the period, effectively 0% corporate tax. The material points:
AED 3 million or below, in the current and every prior tax period.
The relief is an election made on the return; it does not remove the filing obligation.
Small Business Relief currently applies to tax periods ending on or before 31 December 2026.
A free zone company's 0% rate is conditional, not automatic. To retain it as a Qualifying Free Zone Person (QFZP), every condition must be met in every year:
Income from qualifying activities and dealings with other free zone persons can attract 0%; non-qualifying income is taxed at 9%.
Genuine personnel, premises and activity, not merely a licence.
Non-qualifying revenue must remain within the lower of AED 5 million or 5% of total revenue; exceeding it forfeits QFZP status entirely.
QFZPs must maintain audited accounts irrespective of revenue.
Failure on any condition results in 9% on all income. The QFZP position is assessed and the audit that protects it coordinated within one firm.
A fixed AED 10,000 administrative penalty, subject to the FTA's time-limited waiver described above.
A monthly penalty that escalates for as long as the return remains outstanding.
Separate late-payment penalties accrue on unpaid tax; filing on time but paying late still constitutes non-compliance.
Errors can attract further penalties, though voluntary disclosure, made early, is considerably less costly than an FTA-raised assessment.
There is no general grace period; penalties apply automatically. The engagement is structured around the client's deadlines and documentation so that they simply do not arise.
Because the firm also audits, the accounts and the tax return reconcile, removing the inconsistencies the FTA treats as a matter for enquiry.
Clients deal directly with senior professionals from first review to filing.
The fee is agreed before work begins. The quotation given is the fee payable.
Every engagement is planned backwards from the filing date, so the client is never the business scrambling in September.
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on non-qualifying income, provided every QFZP condition is met, including substance, the de minimis limit and audited financial statements. Failure on any condition results in 9% on all income.
Yes. Compliance and filing obligations apply to all juridical persons, including businesses within the 0% band, those electing Small Business Relief and QFZPs.
Within nine months of the financial year end. For a 31 December 2025 year end, the return and payment fall due by 30 September 2026.
Falling behind carries a fixed AED 10,000 penalty, subject to the FTA's time-limited waiver where the first return is filed within seven months of the end of the first tax period. Late filing and late payment attract separate, escalating penalties.
An election available to businesses with revenue of AED 3 million or below in the current and all prior tax periods, treating the business as having no taxable income. It applies to tax periods ending on or before 31 December 2026 and must be elected on the return.
Natural persons whose UAE business turnover exceeds AED 1 million in a calendar year fall within scope and must file. Standard rates then apply to taxable profit, with the same reliefs available.
Yes. Audited statements are mandatory for revenue above AED 50 million and for all QFZPs under Ministerial Decision No. 84 of 2025, and the FTA treats inconsistencies between audited accounts and the return as a matter for enquiry.
Computation, compliance and filing handled end to end, at a fixed fee agreed in advance.