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Corporate Tax Rates in UAE
Understand how the UAE Corporate Tax rates apply to your taxable income, Free Zone status, and group structure. The headline rates are only a starting point; the taxable base and eligibility conditions determine the actual position.
Corporate Tax Rates Overview
For most taxable persons, Corporate Tax is charged at 0% on taxable income up to AED 375,000 and 9% on the portion above AED 375,000. The calculation applies to taxable income after the relevant adjustments, not simply gross revenue or accounting profit.
Qualifying Free Zone Persons may be subject to separate rules for qualifying income and other income. A Domestic Minimum Top-up Tax may also apply from 2025 for in-scope multinational groups meeting the EUR 750 million consolidated revenue threshold.
How Corporate Tax Rates Apply
We review taxable income, relevant adjustments, Free Zone eligibility, group structure, and other conditions that may affect the applicable rate. We explain the difference between revenue, accounting profit, and taxable income before estimating a position.
Key Rate Considerations
The rate depends on taxable income and eligibility. Free Zone benefits require qualifying conditions, while large multinational groups should assess whether minimum tax rules apply.
Corporate Tax Rate Considerations
Standard Corporate Tax Rate Bands
The standard structure applies 0% to taxable income up to AED 375,000 and 9% to the portion above AED 375,000, after the applicable tax adjustments.
Free Zone and Multinational Groups
A Free Zone license alone does not establish 0% treatment for all income. Qualifying conditions apply, and in-scope multinational groups may need a separate Domestic Minimum Top-up Tax assessment.
Records for a Rate Review
Prepare financial statements, estimated taxable income, entity and Free Zone details, group information, and records of potential reliefs, losses, related-party dealings, and adjustments.
Preparing for a Rate Review
Prepare the financial statements, tax period, income and expense schedules, related-party information, Free Zone details, group structure, and available relief or exemption records.
Know the Rate. Understand the Impact.
Go beyond the headline percentage and understand how Corporate Tax may apply to your actual taxable position.