UAE Corporate Tax Quick Reference 2026 — Key Rates, Deadlines, and Rules
Quick reference guide to UAE Corporate Tax for free zone and mainland companies in 2026.
In this guide:
UAE CT Rates at a Glance
| Scenario | CT Rate |
|---|---|
| Taxable income under AED 375,000 | 0% |
| Taxable income AED 375,000+ | 9% |
| Small Business Relief (revenue under AED 3M) | 0% (elected) |
| Qualifying Free Zone income (QFZP) | 0% |
| QFZP non-qualifying income | 9% |
| Multinational group income (Pillar Two) | 15% (global minimum) |
Key UAE CT Dates (2026)
- UAE CT effective date: 1 June 2023 (for most companies)
- CT registration deadline: 90 days from financial year end in most cases
- CT return filing deadline: 9 months after financial year end
- CT payment deadline: 9 months after financial year end
UAE CT Exemptions (Quick List)
- UAE government bodies and state enterprises: Exempt
- Qualifying investment funds: Exempt (if registered)
- Qualifying public benefit entities: Exempt (if registered)
- Dividends from UAE subsidiaries: Exempt (participation exemption)
- Capital gains on qualifying shareholdings: Exempt (participation exemption)
- Intra-group transactions at arm length: Neutral (no gain/loss on related party transfers)
UAE CT Anti-Avoidance Rules
- GAAR (General Anti-Avoidance Rule): Applies to arrangements with no genuine commercial purpose other than obtaining UAE CT advantage
- Transfer pricing: Arm length principle applies to all related party transactions; documentation required above thresholds
- Economic Substance Regulations (ESR): For relevant activities (banking, insurance, fund management, headquarters, holding, IP, distribution and service centres)
UAE CT Small Business Relief: Am I Eligible?
- Revenue under AED 3 million: YES (if no group member exceeds threshold)
- Part of an MNE group: NO
- QFZP already at 0%: Generally do not need SBR
- Individual freelancer with income: YES if under AED 3 million and under AED 1 million threshold for individual registration