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50+ successful
CPT filings completed

Qualifying Income assessment included

Full compliance support - from registration to FTA audit representation

Corporate tax services in UAE

9% tax on profits above AED 375,000. 
We handle registration, filing & optimization since June 2023.

Contact us

Small business relief specialists

Qualifying Income assessment included

50+ successful CPT filings completed

Why was It introduced?

The UAE introduced CPT to align with global tax standards, ensure transparency, and diversify national revenue beyond oil.

When was it introduced?

Corporate Tax became effective in the UAE on June 1, 2023, under Federal Decree-Law No. 47 of 2022.

What is Corporate Tax?

Corporate Tax (CPT) is a direct tax imposed on the net income or profit of companies operating in the UAE.

Corporate tax rates in UAE

2025 Update

Above EUR 750 million

Domestic Minimum Top-up Tax (Pillar Two)

15%

Standard CPT rate

Above AED 375,000

9%

Up to AED 375,000

Small business relief applies

0%

Source:

FTA, Corporate Tax

Our corporate tax services in Dubai & UAE

Tax Advisory and Consultation

Tax Grouping (Fiscal Unity)

Compliance management

Tax return filing

Tax calculation and planning

CPT / VAT registration & deregistration

Alisa Zueva, 
Accountant at EFIX GRP

Taxed on UAE-source income

Branches of Foreign Companies

Branches are not separate legal entities but extensions of the parent company. They are taxed on income generated in the UAE.

Taxed only on UAE-sourced income

Foreign Companies with Permanent Establishment (PE)

If a foreign company has a PE in the UAE (office, employees, contracts, etc.), it's subject to tax only on the income earned within the UAE.

Not subject to Corporate Tax

Exempt entities

Some entities are fully exempt, including:

Government entities
Public benefit organizations (approved charities)
Pension or investment funds (if approved by Cabinet)

Conditionally

Subject to сorporate tax

Free zone entities

Free zone companies may benefit from a 0% tax rate if they meet qualifying criteria (e.g., do not conduct business with the mainland, meet substance requirements, etc.)

Subject to сorporate tax

Mainland сompanies

These are onshore companies registered in the UAE. They are fully taxable on their worldwide or UAE-source income.

The tax applies to financial years starting on or after June 1, 2023. Companies with December year-end will have their first corporate tax period from January 1, 2024, to December 31, 2024.

Who Is Subject to UAE Corporate Tax

Why сhoose EFIX GRP

UAE-Focused Expertise

Fast turnaround

Full legal & tax compliance

Not conduct business with the UAE mainland (with limited exceptions)

Prepare and submit audited financial statements annually

Earn income from qualifying activities only

Maintain adequate economic substance in the UAE

Qualify as a Qualifying Free Zone Person (QFZP)

Free zone corporate tax and qualified income

Free Zone companies are not automatically exempt from Corporate Tax. Failing to meet any of these conditions may result in a 9% tax rate on total profits. To benefit from the 0% tax rate, a Free Zone entity must:

1.0

from audited financials

Start with accounting profit

0% on the first AED 375,000

9% on profit exceeding AED 375,000

Apply tax rates

3.0

2.0

e.g. non-deductible expenses, exemptions

Apply adjustments

How to calculate corporate tax in UAE

AED 600,000

Company Profit

Example Calculation:

AED 375,000 × 0% = AED 0

AED 225,000 × 9% = AED 20,250 payable

free

Get a

CPT consultation today

Arslan Salikhov, Specialist at EFIX GRP

Experts in Small Business Relief (SBR) & Free Zone CPT

Full support: registration, reporting, closure & FTA compliance

55+ successful CPT filings completed in UAE

Qualifying Income assessment included

15 min

Get a free  CPT consultation today

Filing deadline

Within 9 months after the end of the financial year

Submission method

Electronic filing via the FTA portal

Non-compliance risks

Late filing penalties, fines, potential audit by FTA

Required documents

Audited financial statements, tax return form, supporting schedules

Corporate tax filing requirements

Small Business Relief under UAE corporate tax

Starting from June 1, 2023, the UAE introduced Small Business Relief (SBR)
as part of its corporate tax regime to support startups and small enterprises.

Who Qualifies

Entities must elect SBR annually in their tax return

Not available to MNE groups
(with consolidated global revenue over €750 million)

CPT registration and return filing are still mandatory

Available to mainland and free zone entities (if not qualifying free zone persons)

No tax payment required, even if profit exceeds AED 375,000

Relief applies for tax periods between 2023 and 2026

The business is treated as having 0 taxable income

UAE-resident businesses with annual revenue under AED 3 million

The tax applies to financial years starting on or after June 1, 2023. Companies with December year-end will have their first corporate tax period from January 1, 2024, to December 31,2024.

Corporate tax in UAE became effective on June 1, 2023 and applies to:

All UAE resident entities (including Free Zone companies) on their worldwide income

Non-resident entities with UAE-sourced income or permanent establishment in the UAE

Natural persons conducting business activities in the UAE with a commercial license

When does corporate tax apply?

Related Services by EFIX GRP

Accounting 
& Bookkeeping Services

VAT Registration & Filing

Company
Formation Services

HR & Payroll Administration

1.0

Access the FTA's EmaraTax portal tax.gov.ae

Complete the corporate tax registration form

3.0

2.0

Create an account or use existing VAT credentials

Receive your Tax Registration Number (TRN)

5.0

4.0

Submit required documents

Every taxable person must register for corporate tax through the EmaraTax platform within 3 months from the start of their first tax period or commencement of business activities.

How to register for corporate tax?

Late registration may result in a 10,000 AED penalty

EFIX GRP offers CPT registration  in UAE from AED 600

Including document review and TRN submission through EmaraTax

File by December 31, 2025

March 31, 2025

File by March 31, 2026

June 30, 2025

File by September 30, 2025

December 31, 2024

Corporate tax returns must be filed within 9 months after the end of your tax period. Filing deadlines by tax period end:

Payment deadline

Tax must be paid simultaneously with return filing.

The FTA does not send separate payment notices - it's your responsibility to calculate, file, and pay on time. Extension requests may be considered by FTA in exceptional circumstances, but must be submitted before the original deadline.