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  Finance & tax in United Arab Emirates

Mainland and free-zone companies adjusting to the corporate-tax era, founders choosing between free zones, and international groups using the UAE as a regional hub.

Headline rates

The numbers that matter.

Corporate tax — first AED 375,000 of profit0%
Corporate tax — profit above AED 375,0009%
Qualifying Free Zone income0% (conditions apply)
VAT5%

Figures mirror our tax-estimator data · Last reviewed: 7 July 2026 · Confirmed against primary sources at engagement time

How remote engagement works

Fully remote through the FTA's online systems. We handle registration, return preparation and filing, and free-zone qualification analysis — the structuring question that decides whether the 0% rate is actually available to you.

Key filings
Corporate tax registrationOne-time registration with the Federal Tax Authority — required for most businesses, including many free-zone entities.
Corporate tax returnTypically due nine months after the end of the financial year.
VAT returnsUsually quarterly for registered businesses.
Economic substance & other notificationsWhere activities fall in scope, on the regulatory timetable.
Questions

United Arab Emirates — your questions

Is free-zone income automatically 0%? +
No — Qualifying Free Zone Person status has substance and income-type conditions, and disqualifying mainland business can cost the entire benefit. This is exactly where structuring matters.
Do small businesses really pay 0%? +
Profit up to AED 375,000 is taxed at 0%, and separate small-business relief may be available — but registration is still generally required.
Does the 9% rate apply to large multinational groups? +
Groups above the international revenue threshold can face a separate 15% minimum top-up under the OECD's Pillar Two rules — the 9% headline is not the whole story for big groups.
Do you handle VAT too? +
Yes — registration, quarterly returns and advisory on the 5% regime.
We've never filed before. Is that a problem? +
The corporate-tax regime is new for everyone — a registration and readiness review is the standard starting point, and late-registration exposure is assessed honestly up front.

Ready to talk about United Arab Emirates?

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