The UAE's corporate tax regime has moved from a headline-grabbing introduction to full enforcement mode. In 2026, the Federal Tax Authority is auditing filings, issuing penalties, and tightening compliance expectations across mainland, free zone, and offshore entities alike.
The Headline Rates
A standard 9% corporate tax applies on taxable income exceeding AED 375,000, while income up to that threshold remains taxed at 0%. Qualifying Free Zone Persons can still benefit from a 0% rate on qualifying income, provided they meet substance and de-minimis requirements.
Key Deadlines
Registration is mandatory for all taxable persons, and returns must be filed within nine months of the end of the relevant financial year. Missing the registration window now triggers administrative penalties, so early action is essential.
What Businesses Must Do Now
Register for corporate tax, maintain audited financial statements, review your free zone qualifying income, and ensure transfer-pricing documentation is in order. Our tax team helps you stay fully compliant while optimising your structure.
Speak to BizHype Zone for a corporate tax health-check tailored to your company.
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