Quick answer
Every UAE company, mainland or free zone, must register for Corporate Tax and file a return every year, even with zero revenue or a loss. The return and any tax are due 9 months after the financial year ends, which is 30 September 2026 for December 2025 year ends. The rate is 0% on the first AED 375,000 of taxable income and 9% above it, but revenue, costs and records work differently in each industry. Pick yours below.
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All 30 guides
Corporate Tax Filing for E-commerce Businesses in UAE: Penalties, How to Avoid Them & a Free Filing ReviewMarketplace settlements, landed stock cost, refunds and ad spend decide what your online store reports to the FTA. Here is how Amazon, Noon and Shopify sellers file correctly and avoid the AED 500 a month late return penalty.Corporate Tax for Construction Companies in UAE: Long-Term Contracts, Retentions and PenaltiesLong-term contracts, work in progress, retentions, subcontractors and loss-making jobs make a contractor's Corporate Tax return harder than most. Here is how construction, fit-out and MEP companies file correctly and avoid FTA penalties.Corporate Tax for Freelancers in UAE: The AED 1 Million Rule, Penalties and How to FilePermit holders are taxed as individuals, free zone companies are not. Here is how the AED 1 million turnover test works, what to file on EmaraTax, and what it costs to get it wrong.Corporate Tax for General Trading Companies in UAE: Inventory, Imports, Penalties and FilingStock valuation, currency swings and purchases from family companies decide what a trader actually pays. This guide shows how each one lands on a general trading company's Corporate Tax return and how to file it cleanly.Corporate Tax for Holiday Home Operators in UAE: Airbnb Income, Penalties and How to Stay SafeShort-term letting can be personal investment or a licensed business, and operators managing other owners' units face a gross or net revenue question. Here is how Airbnb hosts and holiday home companies file safely.Corporate Tax for Marketing Agencies in UAE: Retainers, Media Spend, Penalties and FilingWhether ad spend sits in your revenue or outside it can decide if your agency keeps Small Business Relief. Here is how retainers, media buying, contractors and free zone status shape an agency's Corporate Tax return.Corporate Tax for Medical and Dental Clinics in UAE: Filing Guide, Penalties and How to Avoid ThemInsurance claim rejections, revenue shares with partner doctors, costly equipment and the cosmetic versus medical split all shape a clinic's Corporate Tax return. Here is how clinic owners file it correctly and stay clear of FTA penalties.Corporate Tax for Real Estate Brokers in UAE: Commissions, Agent Splits, Penalties and FilingCommission timing on sales and off-plan deals, splits with employed and freelance agents, and portal spend all decide what a brokerage reports. Here is how agencies and individual brokers file correctly and avoid FTA penalties.Corporate Tax for Restaurants and Cafés in UAE: Filing Steps, Penalties and How to Avoid ThemHow the 9% tax, the AED 375,000 band and Small Business Relief apply to restaurants, cafés and cloud kitchens, with delivery app reconciliation, deductible food costs, penalties and a worked example.Corporate Tax for Salons and Spas in UAE: What to File, Penalties and How to Stay CompliantPrepaid packages, commission stylists, tips and retail products all change what a salon or spa reports to the FTA. This guide shows owners what to file, which penalties apply and how to keep the books defensible.Corporate Tax on Rental Income in UAE: Who Must File, Penalties and How to Avoid ThemWhether you pay Corporate Tax on rent depends on who holds the property. This guide separates personal landlords from property companies, explains deductions and VAT on commercial rent, and shows how to avoid FTA penalties.Corporate Tax for Car Rental Companies in UAE: Fleet, Fines, Deposits and FilingCustomer deposits, recharged Salik and traffic fines, financed cars and profits on selling old fleet all shape a rent-a-car company's taxable income. Here is how each is treated and how to file without penalties.Corporate Tax for Cleaning and Facility Management Companies in UAE: Filing and PenaltiesHundreds of workers on WPS, monthly site contracts billed in arrears, chemicals in store rooms and gratuity building up every year: how UAE cleaning and facility management companies should prepare the Corporate Tax return.Corporate Tax for Event Management Companies in UAE: Project Revenue, Deposits and PenaltiesClient deposits for next season's galas, venue costs paid on the client's behalf, freelance crew and events abroad: how UAE event management companies should prepare the Corporate Tax return and stay clear of 2026 penalties.Corporate Tax for Gold and Jewellery Traders in UAE: Stock by Weight, AML and FilingWhat a gold souk shop or bullion trader must get right before filing: stock counted in grams and purity, making charges, unfixed gold positions, family supply arrangements and the penalties for a late return.Corporate Tax for Influencers and Content Creators in UAE: Brand Deals, Gifts and PenaltiesBrand deals, YouTube and TikTok payouts, affiliate links and hotel stays swapped for content: when UAE influencers and content creators fall into Corporate Tax, how to record barter income, and how to avoid 2026 penalties.Corporate Tax for Logistics and Freight Forwarding Companies in UAE: Filing and PenaltiesCustoms duty paid for clients, jobs still open at year end, trucks and driver cash advances all distort a forwarder's numbers. Here is how each one belongs on a logistics company's Corporate Tax return, and what late or wrong filing costs.Corporate Tax for Manpower and Recruitment Agencies in UAE: Filing, Penalties and PitfallsPlacement fees, monthly manpower billing, visa and insurance costs recharged to clients, gratuity on hundreds of supplied workers and clients who pay late: how UAE manpower and recruitment agencies should file Corporate Tax.Corporate Tax for Mobile Phone and Electronics Traders in UAE: Filing, Stock and PenaltiesWhy thin-margin phone wholesalers still file a full return, how IMEI-level stock and re-export evidence protect your profit figure, and what a late filing costs in 2026.Corporate Tax for Supermarkets and Grocery Stores in UAE: Stock, Cash Sales and PenaltiesYear-end stock, till cash, supplier rebates and credit to regular customers decide what a grocery store reports. This guide shows how each one flows into your Corporate Tax return and where penalties start.Corporate Tax for Travel Agencies in UAE: Agent vs Principal, Penalties and FilingCommission or full package price? Customer deposits or income? How UAE travel agencies and tour operators should build the Corporate Tax return, which penalties apply in 2026, and how to file before 30 September.Corporate Tax for Used Car Dealers and Garages in UAE: Stock, Margins and PenaltiesCars bought from individuals with no invoice, consignment cars on the forecourt and insurance-paid repairs are where showroom and workshop returns go wrong. This guide shows the evidence you need and how to file cleanly.Corporate Tax Filing for Small Factories in UAE: Costing, Capex and PenaltiesA filing checklist for small UAE manufacturers: how standard costing and WIP, machinery depreciation, scrap income, utilities and ICV figures feed the 2025 Corporate Tax return, and what late filing costs.Corporate Tax for Crypto Businesses in UAE: VARA Licensing, Valuation and FilingHow tokens held as stock or investment are valued, what wallet evidence the FTA expects, where the VAT exemption for virtual assets stops, and how to file your 2025 return on time.Corporate Tax for Engineering and Architecture Firms in UAE: WIP, Partners and FilingWhat unbilled time, partner salaries, PI insurance and site teams abroad mean for an engineering or architecture practice's 2025 Corporate Tax return, with the penalties and filing steps.Corporate Tax for Gyms and Fitness Studios in UAE: Memberships, Penalties and FilingAnnual memberships sold in January, personal trainers on revenue share, aggregator payouts and expensive equipment: how UAE gyms and boutique studios should prepare the Corporate Tax return and avoid 2026 penalties.Corporate Tax for Interior Design and Fit-Out Companies in UAE: Projects, Penalties and FilingHow milestone billing, client advances, site materials, subcontracted joinery and retentions change a fit-out company's taxable profit, plus the filing steps and penalties for 2026.Corporate Tax for Pharmacies in UAE: Stock, Insurance Claims and FilingWhat a community pharmacy or pharmacy chain needs to get right before filing: batch-level expiry write-offs, rejected insurance claims, supplier rebates, branch and group structures, and the 2026 penalties.Corporate Tax for Private Schools and Nurseries in UAE: Fees, Grants and FilingHow term fees collected in advance, registration fees, bus and canteen income, rent paid to the owner and public benefit status shape a school or nursery's Corporate Tax return in 2026.Corporate Tax for Training Institutes in UAE: Course Fees, Deferred Revenue and FilingCourse fees paid upfront, KHDA or ADEK permits, freelance trainers and online students abroad: how UAE training institutes and coaching centres should prepare the Corporate Tax return and avoid 2026 penalties.
Frequently asked questions
Does every UAE company have to file a Corporate Tax return?+
Yes. Every UAE company, including free zone companies and branches, must register for Corporate Tax and file a return for each tax period, even with zero revenue or a loss. The return is due 9 months after the financial year ends.
What is the penalty for filing a Corporate Tax return late?+
AED 500 for each month the return is late during the first 12 months, then AED 1,000 a month. Unpaid tax also attracts a late payment penalty of 14% a year, calculated monthly. Late registration is a separate AED 10,000 penalty, waived if the first return is filed within 7 months of the end of the first tax period.
Is Small Business Relief the same as the 0% band?+
No. The 0% rate applies to the first AED 375,000 of taxable income for every business. Small Business Relief is a separate election for resident businesses with revenue up to AED 3,000,000, which are then treated as having no taxable income. It is available for tax periods ending on or before 31 December 2029 under Ministerial Decision No. 131 of 2026, and you must still register and file.
Why does my industry change how Corporate Tax works?+
The rate is the same, but industries differ in how revenue is recognised (marketplace payouts, rental income, contract milestones), which costs are deductible, how connected-person payments are handled and which records the FTA expects. Those differences are where most filing errors and penalties come from.
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