Corporate tax risk check

UAE Corporate Tax Risk Assessment

Get an instant Corporate Tax exposure report — QFZP eligibility, estimated liability and filing deadlines. Free, no sign-up, about 3 minutes.

✓ QFZP eligibility check included ✓ Updated for 2026 legislation ⚠ CT registration: all entities must register within 90 days of incorporation

Assess your business's CT compliance risk

Question 1 of 8

UAE Corporate Tax applies from June 2023. All UAE businesses — including free zone companies — must register for CT, regardless of income level. All entities must be registered within 90 days from incorporation, and failure to register on time carries a penalty of AED 10,000.

UAE Corporate Tax — key facts for 2026

Tax rates

0% on taxable income up to AED 375,000. 9% on income above AED 375,000. Free zone QFZP entities may qualify for 0% on qualifying income.

Filing deadline

CT return must be filed within 9 months of the end of the tax period. For a 31 December year-end, the deadline is 30 September of the following year.

QFZP qualification

Qualifying Free Zone Persons must earn primarily qualifying income, maintain adequate substance, and not elect out of the QFZP regime. Detailed conditions apply.

Related-party rules

Transactions between related parties must be at arm's length. Businesses with significant related-party transactions may need to prepare a Transfer Pricing disclosure.