Stay compliant.
Stay prepared.
Corporate Tax registration, return filing and compliance support for UAE Mainland and Free Zone businesses.
Understand what your UAE business needs to do.
UAE Corporate Tax applies to businesses and taxable persons according to the Corporate Tax Law and the applicable rules for their structure and activities.
Your obligations may include registration, maintaining appropriate financial records, determining taxable income, filing a Corporate Tax return and settling any tax payable.
Gulf Matrix helps businesses understand the practical requirements and coordinate the compliance process from registration through filing.
The headline Corporate Tax framework
The actual tax treatment of a business depends on its taxable income, structure and applicable Corporate Tax rules.
Up to AED 375,000
The standard Corporate Tax rate is 0% on taxable income up to and including AED 375,000.
Above AED 375,000
The standard Corporate Tax rate is 9% on the portion of taxable income exceeding AED 375,000.
On Qualifying Income
Qualifying Free Zone Persons may benefit from 0% Corporate Tax on Qualifying Income when the required conditions are satisfied.
Corporate Tax support through each stage.
Your requirements depend on your company, tax period and business activity.
Corporate Tax Registration
Assistance with preparing and submitting your Corporate Tax registration through the applicable FTA process.
Tax Position Review
Review of your business structure and available information to understand the applicable Corporate Tax position.
Return Preparation & Filing
Coordination of the information required to prepare and submit the Corporate Tax return.
Records & Documentation
Guidance on maintaining supporting financial information and documents for Corporate Tax compliance.
FTA Support
Assistance coordinating responses and supporting documentation where additional information is requested.
Free Zone does not automatically mean tax-free.
A Free Zone company must meet the relevant requirements to be treated as a Qualifying Free Zone Person and obtain the applicable 0% treatment on Qualifying Income.
The company's activity, income, transactions and compliance with the Free Zone Corporate Tax conditions can affect its tax treatment.
Review My Free Zone Company →Know when your Corporate Tax return is due.
The filing deadline is linked to the end of your company's relevant tax period.
Corporate Tax returns and any Corporate Tax payable are generally due within nine months from the end of the relevant tax period.
Financial year ending 31 December 2025
Filing deadline: 30 September 2026A structured Corporate Tax process
Review
We understand your company, tax period and Corporate Tax requirements.
Prepare
Required financial information and supporting records are reviewed and organised.
File
The Corporate Tax return is prepared and coordinated for submission within the applicable deadline.
Good records make tax compliance easier.
The documents required will depend on your business, transactions and Corporate Tax position.
Corporate Tax treatment depends on your circumstances.
The applicable tax rate, exemptions, reliefs and Free Zone treatment depend on the facts of each business and the UAE Corporate Tax legislation in force for the relevant tax period.
