1) The rate
0% on taxable profits up to AED 375,000, and 9% above that.
2) Registration applies even if profits are small
Most companies must register and file even if profits are below the threshold. New companies generally must register within 3 months of incorporation.
3) Filing and payment deadline
Within 9 months of the end of the tax period (usually the financial year). E.g. a year ending 31 December 2025 → due 30 September 2026. Payment is due on the same date.
4) Free zones
Free zone companies may benefit from 0% on qualifying income if conditions are met, but registration and filing are still required.
5) Don't forget VAT
UAE VAT is 5%, with returns and payment due within 28 days of each period end (quarterly for most businesses).
Key takeaways
- 0% up to AED 375,000; 9% above
- File and pay within 9 months of year end
- VAT returns within 28 days of period end
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