Corporate Tax (CIT)

UAE Corporate Tax, done properly — and explained.

From registration to a reviewed, filing-ready computation, our tax professionals prepare your Corporate Tax accurately and on time.

Book a Corporate Tax review

What is UAE Corporate Tax?

UAE Corporate Tax (CIT) is a federal tax on business profits introduced under Federal Decree-Law No. 47 of 2022, effective for financial years starting on or after 1 June 2023. The standard rate is 9% on taxable income exceeding AED 375,000 per year; income up to AED 375,000 is taxed at 0%. Qualifying Free Zone Persons (QFZPs) can apply a 0% rate on qualifying income if they meet substance requirements and the de minimis test — non-qualifying revenue must not exceed AED 5 million or 5% of total revenue. The first corporate tax returns for most businesses were due by 30 September 2025 (for calendar year 2024). TruAccountants prepares the tax computation from audited IFRS financial statements, identifies non-deductible expenses and exempt income, and files the return on the EmaraTax portal — from AED 1,500 per month as part of a compliance package.

What's included

Corporate Tax registration with the FTA
Taxable-income computation from your IFRS accounts
Small Business Relief assessment (revenue ≤ AED 3m)
Related-party / transfer-pricing flags
Reviewed, filing-ready return with working papers
Filing calendar with reminders

Why it matters in 2026

Corporate Tax applies at 0% up to AED 375,000 and 9% above. The 2025 return is due 30 September 2026.

Every computation is reviewed by a qualified professional

Common questions

Do I need to register?

Most UAE businesses must. We confirm and handle it during onboarding.

Can I use Small Business Relief?

If revenue is ≤ AED 3m you may elect it for periods ending on/before 31 Dec 2026.

How is it defensible?

Built from IFRS accounts, full working papers, professional review before filing.