UAE corporate tax guides.
Answer-first explanations of the UAE corporate tax regime, written for people who need to file this year. Every guide is reviewed by a third-party licensed tax advisory.
UAE Small Business Relief Extended to 2029 (Ministerial Decision 131)
The UAE has extended Small Business Relief to tax periods ending on or before 31 December 2029. The AED 3 million threshold is unchanged. What the extension means for SMEs.
FTA Reconsideration Request UAE (2026): How to Challenge a Tax Decision
Challenge an FTA decision or penalty with a reconsideration request — 40 business days, submitted in Arabic via EmaraTax. Full process, requirements and what happens next.
TDRC UAE (2026): Objecting to an FTA Decision at the Tax Disputes Committee
The Tax Disputes Resolution Committee hears objections to FTA reconsideration decisions — 40 business days to object, verdict in 20. Admissibility rules and process explained.
How to Check FTA Fines on EmaraTax (2026): Find and Pay Your Tax Penalties
Check your FTA tax penalties in EmaraTax in four steps, understand what each fine means, and see your options — payment, installments, waiver or dispute.
FTA Penalty Waiver & Installment Requests UAE (2026): Rules and Conditions
Apply to pay FTA administrative penalties in installments or have them waived under Cabinet Decision No. 105 of 2021 — conditions, the AED 50,000 threshold, and timelines.
Corporate Tax in Abu Dhabi (2026): Rules, Registration & Filing
Corporate tax in Abu Dhabi follows the federal 9% regime — same rates, deadlines and rules as the rest of the UAE. Local free zones, ADGM, and where disputes are heard.
Corporate Tax in Dubai (2026): Rates, Free Zones & Filing Deadlines
Corporate tax in Dubai is the federal 9% regime above AED 375,000. Dubai free zones, DIFC, mainland licensing, deadlines and what actually differs locally.
How to File a Zero (Nil) Corporate Tax Return in the UAE (2026)
Loss-making, dormant, or below the AED 375,000 threshold? You still must file a UAE corporate tax return. How nil returns work and why filing losses is worth doing properly.
How to Calculate UAE Corporate Tax (2026): Formula & Worked Examples
Calculate UAE corporate tax step by step — accounting income, adjustments, taxable income, then 0% to AED 375,000 and 9% above. Three worked examples.
EmaraTax Account Setup UAE (2026): Register, Log In & Add a Taxable Person
Create an EmaraTax account, log in with UAE PASS, and add a taxable person profile — the first step before any UAE corporate tax registration or filing.
Corporate Tax Deregistration UAE (2026): Deadline, Process & Penalties
Ceasing business? Apply for corporate tax deregistration within 3 months of cessation, after filing your final return. Late applications cost AED 1,000 per month up to AED 10,000.
Corporate Tax vs VAT in the UAE (2026): The Difference Explained
Corporate tax is 9% on profits above AED 375,000, paid yearly. VAT is 5% on sales, collected from customers and filed quarterly. Two separate taxes, two registrations — explained simply.
FTA Tax Audit UAE (2026): Corporate Tax Audit Process, Rights & How to Respond
Received an FTA audit notice? You typically have 10 business days. The corporate tax audit process step by step — your rights, the deadlines, and what auditors look for.
UAE Corporate Tax Filing Deadline 2026: All Dates by Financial Year
The UAE corporate tax filing deadline is 9 months after your financial year end. For FY ending 31 December 2025, the deadline is 30 September 2026. Full date table inside.
How to File a Corporate Tax Return on EmaraTax: Step-by-Step (2026)
File your UAE corporate tax return on EmaraTax in 8 steps — from logging in with UAE PASS to payment by GIBAN. Complete 2026 walkthrough with document checklist.
Filing Your First UAE Corporate Tax Return: Complete Guide (2026)
First UAE corporate tax return? What to file, when (9 months from year end), what it costs, the 31 July waiver date, and the 7 mistakes first-time filers make.
AED 10,000 Late Registration Penalty: How the FTA Waiver Works (2026)
The FTA waives the AED 10,000 corporate tax late registration penalty if you file your first return within 7 months of your first tax period's end — 31 July 2026 for FY2025.
Small Business Relief UAE Corporate Tax: Who Qualifies, Now to 2029
Small Business Relief lets UAE businesses with revenue of AED 3 million or less pay no corporate tax — elected in the return, for periods ending by 31 Dec 2029.
Free Zone Corporate Tax: How to Keep Your 0% Rate (QFZP Guide 2026)
UAE free zone companies pay 0% corporate tax only as Qualifying Free Zone Persons — qualifying income, substance, audited accounts, and the de minimis test explained.
Documents Required for UAE Corporate Tax Filing: Full Checklist (2026)
The complete document checklist for filing a UAE corporate tax return — financial statements, trial balance, TRN, related-party schedules, and when an audit is mandatory.
Corporate Tax for Freelancers & Sole Establishments: The AED 1M Rule (2026)
Freelancers and sole establishments in the UAE must register and file corporate tax if business turnover exceeds AED 1 million in a calendar year. Salary and personal investments don't count.
How to Register for UAE Corporate Tax: Step-by-Step Guide (2026)
Register for UAE corporate tax on EmaraTax in 7 steps — documents needed, deadlines, the AED 10,000 late penalty, and how long the TRN takes. Complete 2026 guide.
Missed Your UAE Corporate Tax Deadline? What to Do Now (2026)
Haven't filed your UAE corporate tax return? Penalties are AED 500 per month and still growing. What it costs, what to do first, and how to stop the meter.
Audited Financial Statements for UAE Corporate Tax (2026): Who Needs Them
Do you need audited accounts for UAE corporate tax? Required above AED 50 million revenue, for every Qualifying Free Zone Person, and now for all tax groups under Ministerial Decision 84 of 2025.
UAE Corporate Tax Groups (2026): Conditions, Benefits & the 95% Rule
Forming a UAE corporate tax group requires 95% ownership and a shared financial year. One return, one AED 375,000 threshold — and joint liability. When grouping helps and when it costs.
Transfer Pricing UAE Corporate Tax (2026): Thresholds & Disclosure Form
UAE transfer pricing explained — arm's length applies to every related party transaction. Disclosure form at AED 40 million, connected persons at AED 500,000, documentation at AED 200 million.
UAE Free Zone Tax Rules Changed: MD 229 & MD 230 of 2025 Explained
Ministerial Decision 229 of 2025 replaced MD 265 of 2023 and applies retroactively from 1 June 2023 — expanding qualifying activities. Free zone returns already filed may need revisiting.
Voluntary Disclosure UAE Corporate Tax (2026): Correcting a Filed Return
Found an error in a filed UAE corporate tax return? A voluntary disclosure corrects it — and self-correcting before an FTA audit notice costs materially less than waiting.
Cabinet Decision 129 of 2025: Did UAE Corporate Tax Penalties Change?
Cabinet Decision 129, effective 14 April 2026, rebuilt VAT and Excise penalties — but corporate tax penalties under Cabinet Decision 75 of 2023 are unchanged. What actually changed, explained.