UAE Corporate Tax
Corporate Tax runs on the same books.
If your VAT records are right, most of your Corporate Tax work is already done. Here's what applies to a small UAE business, and how Fisqel helps you and your accountant prepare it.
Last reviewed September 2026
- Up to AED 375,000
- 0%Of taxable income in a tax period.
- Above AED 375,000
- 9%On taxable income over the threshold.
- Small Business Relief
- AED 3mRevenue ceiling to elect for relief, for tax periods ending by 31 December 2029.
- To file and pay
- 9 monthsAfter the end of your tax period.
Small Business Relief
If your revenue is AED 3 million or less, you can elect to be treated as having no taxable income for that period. The relief was extended in August 2026 to cover tax periods ending on or before 31 December 2029.
- You still register for Corporate Tax and file a return — the relief is claimed in it.
- Qualifying Free Zone Persons, and members of large multinational groups, can't elect it.
- Revenue is checked every period, so keep it tracked as you go.
The rules that matter most
- Registration
- Every taxable person must register with the FTA, including businesses expecting to claim Small Business Relief.
- Your tax period
- Normally your financial year. The return is due within nine months of it ending.
- Adjustments
- Some accounting expenses aren't fully deductible — for example, only half of client entertainment.
- Losses
- Tax losses carry forward, but can only offset up to 75% of taxable income in a later period.
- Records
- Keep the records behind your return for seven years after the tax period ends.
- Free zones
- Qualifying Free Zone Persons have their own rules on qualifying income — speak to your advisor.
How Fisqel helps
- Books that are already right
- A double-entry ledger kept current all year, so profit and loss and the balance sheet come straight from it.
- Working for your accountant
- Your accountant's free login includes a Corporate Tax working: profit from the ledger, common adjustments, the Small Business Relief test and the 75% loss cap.
- Year-end workbook
- Trial balance, P&L, balance sheet and general ledger in one Excel file, ready for review.
- Filed returns recorded
- Once the return is filed, it's recorded against the year with its FTA reference.
General information about UAE Corporate Tax, not tax advice. Figures reflect the rules published by the Ministry of Finance and the Federal Tax Authority as at September 2026. Your accountant or a registered tax agent should review your return.
Year-end, without the scramble.
Keep the books right all year, and give your accountant everything they need in one place.
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