Your UAE Corporate Tax return is due within 9 months of your financial year-end. This guide breaks down how taxable income is computed, when Small Business Relief applies, and how the EmaraTax return flow works end to end.
Tax rate and taxable income
- 0% on the first AED 375,000 of taxable income
- 9% on taxable income above AED 375,000
- 0% on qualifying income for QFZPs (subject to conditions)
Small Business Relief (SBR)
Resident taxable persons with revenue of AED 3,000,000 or less in the current and all previous tax periods can elect Small Business Relief. The election treats the taxable person as having no taxable income for that period — drastically simplifying compliance.
SBR is an election, not automatic. You must claim it in your CT return.
Common adjustments to accounting profit
- Non-deductible entertainment (50% disallowance)
- Interest deduction limitation (general rule: 30% of EBITDA)
- Related-party transactions and transfer pricing adjustments
- Exempt income (qualifying dividends and participation exemption)
- Unrealised gains/losses, fines and penalties
Filing workflow on EmaraTax
- Prepare a clean trial balance and tax-adjusted P&L
- Map balances into the FTA's CT return schedule
- Disclose related parties, connected persons and elections
- Submit the return and pay any tax due — both within 9 months of year-end
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Frequently asked questions
Quick answers to common UAE corporate tax questions.
This article is for general guidance only and reflects FTA rules as of June 2026. Always confirm your specific position with a qualified UAE tax advisor.