UAE corporate tax for small businesses and freelancers
9% above AED 375,000, small business relief and who must register.
In short
Corporate tax is 9% on profits above AED 375,000. Freelancers with turnover over AED 1 million must register. Small business relief lets businesses under AED 3 million revenue be treated as having no taxable income until 2026 tax periods.
- Rate
- 0% up to AED 375k, 9% above
- Register if
- Business or turnover > AED 1M (individuals)
- Portal
- EmaraTax
- Late registration
- AED 10,000 fine
Step by step
Tick each step as you finish it. Open a step to see what to do.
Even if no tax is due.
1 hour
Documents checklist
Do’s and don’ts
Do
- Use an FTA-registered agent if unsure
Don’t
- Don’t miss the registration deadline
Cost estimator
Untick what doesn't apply to you. These are rough figures and fees change often, so check with the authority.
Watch out
- Salaries of employees are not taxed. This only applies to business income.
Common questions
Do free zone companies pay?
Qualifying free zone income can be 0%, with strict conditions.
Official links
Background and more detail
Corporate tax is 9% on profits above AED 375,000. Freelancers with turnover over AED 1 million must register. Small business relief lets businesses under AED 3 million revenue be treated as having no taxable income until 2026 tax periods.
Key facts
- Rate: 0% up to AED 375k, 9% above
- Register if: Business or turnover > AED 1M (individuals)
- Portal: EmaraTax
- Late registration: AED 10,000 fine
Steps
- Register on EmaraTax – Even if no tax is due.
- Keep accounts – Records must be kept for 7 years.
- File within 9 months – After the end of the financial year.
Watch out
- Salaries of employees are not taxed. This only applies to business income.
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