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Corporate Tax & VAT

UAE corporate tax basics every founder should know

A plain-English primer on the 9% corporate tax, the AED 375,000 threshold, and what registration means for your company.

30 May 2026
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The UAE introduced a federal corporate tax that applies to business profits. It remains one of the most competitive regimes globally — here is the essential picture.

The headline rate

A 9% corporate tax applies to taxable profits above AED 375,000. Profits at or below that threshold are effectively taxed at 0%, which supports small businesses and startups.

Registration

Most businesses must register for corporate tax and obtain a tax registration number, even if their profits fall under the threshold. Registering on time avoids penalties.

Free zones

Qualifying free zone businesses may benefit from a 0% rate on qualifying income, subject to meeting substance and other conditions. The rules are specific, so it is worth getting advice for your activity.

Staying compliant

Keeping proper books and filing on time is the key to a smooth compliance record. Codeeo can handle your corporate tax registration and bookkeeping so nothing slips.

Talk to an advisor about registering for corporate tax correctly and keeping your filings on schedule.

Get help with tax registration
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