Taxation

Corporate Tax in UAE

Expert UAE Corporate Tax Registration, Filing & Compliance — Titan Partners International International delivers end-to-end support under one roof.

Quick Reference

CT Rate 9% on taxable income exceeding AED 375,000 per annum

Zero Rate 0% on taxable income up to AED 375,000

Introduction Date Financial years beginning on or after 1 June 2023

Legal Basis Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses

Registration Mandatory for ALL UAE businesses regardless of profitability or size

Small Business Relief 0% effective rate for qualifying businesses with annual revenue below AED 3 million

Free Zone Status Qualifying Free Zone Persons may elect 0% on qualifying income

Non-Registration Penalty AED 10,000 administrative fine

Late Filing Penalty AED 500/month (first 12 months); AED 1,000/month thereafter

Tax Period Financial year (typically 1 January to 31 December)

Filing & Payment Deadline 9 months after end of the relevant tax period

The UAE Corporate Tax was introduced under Federal Decree-Law No. 47 of 2022 and became effective for financial years beginning on or after 1 June 2023. All businesses — from startups to multinationals — are now subject to the regime, which also covers Free Zone businesses (though special Qualifying Free Zone Person incentives may apply).

Titan Partners International delivers expert corporate tax support combining compliance, registration, and strategic guidance under one roof.