Mainland UAE companies — LLCs, sole establishments and civil companies licensed by DED/DET — are fully within the 9% Corporate Tax net above AED 375,000 taxable income. There is no QFZP shortcut. This guide covers what mainland businesses must do differently.
Registration and TRN
Registration follows the trade-licence issuance-month schedule. Missing the deadline = AED 10,000 flat penalty.
Allowable deductions
- Salaries and end-of-service benefits
- Rent, utilities and marketing
- Depreciation on IFRS basis
- Interest — capped at 30% of EBITDA (>AED 12M net interest)
- Bad debts written off with evidence
Non-deductible items
- 50% of client entertainment
- Fines and penalties
- Donations to non-approved recipients
- Withholding tax not properly recorded
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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 April 2026. Always confirm your specific position with a qualified UAE tax advisor.