# UAE Corporate Tax Registration & Return

> Every UAE company — mainland or free zone — must register for corporate tax on EmaraTax by the deadline linked to its licence issue date, or face an AED 10,000 penalty. Profits above AED 375,000 are taxed at 9%. Businesses with revenue up to AED 3 million can elect Small Business Relief, now available for tax periods ending by 31 December 2029. The return and payment are due within nine months of the financial year-end.

Practice: UAE Business Services — https://www.industax.com/services/uae-business/

Corporate tax brings accounting requirements: financial statements under IFRS, transfer pricing documentation for related-party dealings (including with an Indian parent), and audited statements in certain cases.

We register the company, compute taxable income with adjustments, and file the return — coordinating Indian tax credits where an Indian parent or owner is involved.

## Key facts

| Item | Detail |
| --- | --- |
| Rate | 0% up to AED 375,000; 9% above |
| Small Business Relief | Revenue ≤ AED 3 million; tax periods ending by 31 Dec 2029 |
| Return due | Within 9 months of year-end |
| Late registration penalty | AED 10,000 |
| Related parties | Arm's length pricing and disclosures |

## Who needs this

- All UAE companies and free zone entities
- Indian groups with UAE subsidiaries
- Owners of small UAE businesses

## What's included

- Registration
- Tax computation
- Return filing
- Transfer pricing coordination

## Documents

- Trade licence and MoA
- Financial statements
- Related-party transaction details

## Process

1. **Register** — EmaraTax registration on time.
2. **Compute** — Taxable income and reliefs.
3. **File** — Return and payment within 9 months.

Work that legally requires a licensed local adviser is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### Does Small Business Relief remove the need to file?

No. You still register and file a return; the relief treats you as having no taxable income for the period if you elect it and qualify.

### Is a UAE subsidiary's tax creditable in India?

Dividends from the UAE subsidiary are taxed in the Indian parent's hands; underlying corporate tax credit depends on the treaty and Indian rules, so structuring should be reviewed.

### Do individuals in the UAE pay corporate tax?

Only if they carry on a business with turnover above AED 1 million; salary and personal investment income are outside the scope.

## Official sources

- UAE Federal Tax Authority (EmaraTax): https://tax.gov.ae/
- UAE Ministry of Finance: https://mof.gov.ae/

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Canonical page: https://www.industax.com/services/uae-business/uae-corporate-tax-registration-return
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.