Corporate Tax in Abu Dhabi (2026): Rules, Registration & Filing
Corporate tax in Abu Dhabi is federal, not emirate-level: the same 9% rate above AED 375,000, the same registration requirement, and the same 9-month filing deadline apply in Abu Dhabi as everywhere else in the UAE, under Federal Decree-Law No. 47 of 2022. There is no Abu Dhabi corporate tax rate, exemption, or deadline distinct from the national regime. What differs locally is the licensing authority, the free zones available, and where tax disputes are heard.
What is the same everywhere
- 0% on taxable income up to AED 375,000, 9% above it
- Registration with the Federal Tax Authority via EmaraTax registration service →
- Filing within 9 months of financial year end 2026 deadlines →
- Small Business Relief for revenue at or below AED 3 million, for periods ending on or before 31 December 2029 (extended by Ministerial Decision No. 131 of 2026) Small Business Relief explained →
- The penalty regime under Cabinet Decision No. 75 of 2023 penalty table →
Anyone advertising an “Abu Dhabi corporate tax rate” different from 9% is describing something that does not exist.
What is specific to Abu Dhabi
Licensing. Mainland companies are licensed by the Abu Dhabi Department of Economic Development. Your licence details and issuance date feed directly into your corporate tax registration.
Free zones. Abu Dhabi hosts ADGM (Abu Dhabi Global Market), KEZAD (Khalifa Economic Zones Abu Dhabi), Masdar City Free Zone, twofour54, and the Abu Dhabi Airport free zone. Entities in these zones can access the 0% Qualifying Free Zone Person rate — but only by meeting every QFZP condition, including audited financial statements at any revenue level qualifying income rules →.
ADGM specifically. ADGM operates its own common-law framework and courts, which sometimes creates the impression that federal tax does not apply there. It does. ADGM entities register with the FTA and file corporate tax returns like any other UAE entity; the ADGM framework governs company law and disputes, not federal taxation.
Tax disputes. Tax Disputes Resolution Committees sit in Abu Dhabi, Dubai and Sharjah. An Abu Dhabi business objecting to an FTA reconsideration decision will typically deal with the Abu Dhabi committee TDRC process →.
Typical Abu Dhabi business profiles
Abu Dhabi's business mix skews toward energy services, government contracting, construction, logistics, and professional services. Two consequences worth noting: contracting businesses often have revenue well above the AED 3 million Small Business Relief ceiling while running thin margins, so the 9% applies to a modest profit base; and businesses with government or related-party contracts frequently trigger transfer pricing disclosure requirements, which is one of the most commonly missed parts of a first return tax advisory →.
Filing from Abu Dhabi
Everything happens through EmaraTax, which is national and online — there is no Abu Dhabi tax office you must visit. asly tax prepares and files returns for Abu Dhabi businesses on the same fixed fees as the rest of the UAE pricing →.
We prepare corporate tax returns from AED 499.
Fixed fees, every return reviewed by a qualified tax advisor, filed on EmaraTax before your deadline.