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Dubai waterfront
Life in Dubai · Taxes

Corporate Tax in the UAE: where the real rules live

If you run a company in Dubai — mainland or Free Zone — the tax that matters most to you is federal Corporate Tax. It is a direct tax on the net income of corporations and other businesses. This page explains, in plain terms, what applies and, more importantly, where to read the official wording yourself, so you are never acting on a rumour or an out-of-date figure.

Official source: Federal Tax Authority (tax.gov.ae) / Ministry of Finance (mof.gov.ae)

Procedure per Federal Tax Authority (tax.gov.ae) / Ministry of Finance (mof.gov.ae). Fees and timelines change — check the authority's website. We don't invent numbers.

How to get this right

  1. 1

    Go to the official sources first

    For anything about federal taxes in the UAE, the two authoritative bodies are the Ministry of Finance and the Federal Tax Authority. Treat their websites as the single source of truth; ignore second-hand summaries when a rate or a date is on the line.

    Documents:Ministry of FinanceFederal Tax Authority
  2. 2

    Understand what Corporate Tax is

    Corporate Tax is a form of direct tax levied on the net income of corporations and other businesses. The UAE issued the Corporate Tax Law on 9 December 2022, establishing the legislative framework for introducing and implementing a federal corporate tax in the country.

    Documents:Corporate Tax Law
  3. 3

    Check whether it applies to your period

    The Federal Decree-Law applies to financial years beginning on or after 1 June 2023. Find your own financial year start date and compare it against this to see whether your business falls within scope.

  4. 4

    Free Zone companies are not automatically exempt

    Juridical persons established in a UAE Free Zone are also within the scope of Corporate Tax as Taxable Persons and will need to comply with the requirements set out in the Corporate Tax Law. If you assumed a Free Zone licence means nothing to file, read the law directly.

    Documents:Corporate Tax Law
  5. 5

    Know the filing and payment deadline

    Taxable Persons are required to file a Corporate Tax return for each Tax Period within 9 months from the end of the relevant period. The same deadline would generally apply for the payment of any Corporate Tax due in respect of the Tax Period for which a return is filed. For the exact rate and any thresholds, confirm the current amounts on the authority's website — we do not quote figures the official page did not give us.

    Documents:Corporate Tax return

Fees and timelines may change — verify with the official source.

Who provides this service in Dubai

Real companies from Google Maps — live ratings and reviews.

VAT Registration UAE | Vat Consultants in UAE

5.0(3)
055 837 7872vatregistrationuae.com

19th St - Al Muraqqabat - Deira - Dubai - United Arab Emirates

Setting up or moving your company here?

Our relocation team helps founders and their businesses work out exactly this — whether Corporate Tax applies to your setup, your Free Zone status, and how to register and file on time using only official Federal Tax Authority and Ministry of Finance guidance. No invented numbers, just the current rules read straight from the source.

Talk to our relocation team →

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