Corporate Tax in Dubai (2026): Rates, Free Zones & Filing Deadlines
Corporate tax in Dubai applies under the federal regime: 0% on taxable income up to AED 375,000 and 9% above, with registration through EmaraTax and returns due within 9 months of the financial year end. Dubai has no separate corporate tax rate or deadline. What Dubai does have is the UAE's densest concentration of free zones, which is where most Dubai-specific corporate tax complexity actually sits.
The Dubai-specific question is almost always the free zone question
Dubai hosts DMCC, JAFZA, DAFZA, DIFC, Dubai South, Meydan Free Zone, IFZA, Dubai Internet City and the wider TECOM zones, Dubai Silicon Oasis, and Dubai Healthcare City, among others. A Dubai free zone company pays 0% corporate tax only as a Qualifying Free Zone Person, which requires qualifying income, adequate substance in the zone, audited financial statements at any size, transfer pricing compliance, and staying within the de minimis limit for non-qualifying revenue — the lower of 5% of total revenue or AED 5 million qualifying income rules →.
Fail one condition and the entity is taxed at 9% above AED 375,000 for that period and the following four. That five-period consequence is why free zone status deserves an annual review rather than an assumption.
DIFC deserves the same clarification as ADGM: it has its own courts and legal framework, but federal corporate tax applies. DIFC entities register and file like everyone else Abu Dhabi and ADGM →.
Mainland Dubai
Mainland companies are licensed by Dubai Economy and Tourism. Licence issuance date mattered for the original registration deadlines, and licence details are required for both registration and filing registration walkthrough →.
Dubai's SME profile and Small Business Relief
Dubai has a very large population of small trading, consultancy, e-commerce, and services companies — precisely the group Small Business Relief was designed for. Revenue at or below AED 3 million in the current and all prior periods means the business can elect relief and be treated as having no taxable income, for periods ending on or before 31 December 2029 (extended by Ministerial Decision No. 131 of 2026). The election is not automatic; it must be made in the return Small Business Relief explained →. Check eligibility relief checker →.
Note the interaction that catches Dubai free zone SMEs: a Qualifying Free Zone Person cannot claim Small Business Relief. A small free zone company therefore faces a genuine either/or, and the better route depends on the numbers.
Deadlines for Dubai businesses
Identical to the rest of the UAE: 9 months after the financial year end. For the very common 31 December year end, that is 30 September of the following year. Check yours deadline checker →.
Dubai mainland and free zone filings, fixed fees 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.