UAE Corporate Tax Rates and Thresholds Reference 2026
Complete reference for UAE corporate tax rates, thresholds, and key dates. Updated for 2026.
In this guide:
UAE Corporate Tax Rates 2026
- Standard UAE CT rate: 9% on taxable income above AED 375,000
- Zero rate: 0% on taxable income up to AED 375,000 (Small Business Relief threshold)
- Qualifying Free Zone Persons (QFZP) rate: 0% on qualifying income; 9% on non-qualifying income
- Multinational Groups (Pillar Two): 15% minimum effective tax rate applies to UAE entities of large multinationals with global revenue over EUR 750 million (effective 2025)
UAE CT Key Thresholds
- Small Business Relief threshold: AED 375,000 net income per tax period
- Small Business Relief eligibility: Available to companies with revenue below AED 3 million
- Audit required: Revenue above AED 50 million
- Transfer Pricing disclosure: Related party transactions above AED 40 million
- Transfer Pricing documentation (Master File + Local File): Related party transactions above AED 200 million
UAE CT Key Dates
- CT effective date: June 1, 2023 (first applicable to financial years starting June 1, 2023+)
- CT registration deadline: Within 3 months of financial year start (or formation date for new companies)
- CT return deadline: 9 months after financial year end
- CT payment deadline: Same as return deadline (9 months after year end)
- Late registration penalty: AED 10,000
- Late filing: AED 1,000/month
- Late payment: 14% per year surcharge
UAE CT Exempt Income Categories
- Dividends from UAE subsidiaries: Exempt (Participation Exemption)
- Capital gains from UAE share sales: Exempt (Participation Exemption)
- UAE real estate gains for natural persons: Exempt
- Employment income: Exempt for UAE residents (individual, not corporate)