Does a free zone company need to register for corporate tax in UAE?

Yes. All free zone companies must register for UAE Corporate Tax regardless of whether they qualify for the 0% rate. Qualifying Free Zone Persons (QFZPs) access 0% on qualifying income but must still register, file annual returns, and maintain audited financial statements.

Does a dormant UAE company need to file a corporate tax return?

Yes. Dormant companies that are registered for Corporate Tax must file a nil return annually within 9 months of their financial year end. Failure to file results in the same AED 500/month late filing penalty as active companies.

Do freelancers and natural persons pay corporate tax in UAE?

Natural persons conducting business in UAE must register for Corporate Tax if their business income exceeds AED 1,000,000 in a calendar year. Those who crossed this threshold in 2025 must register by 31 March 2026. Income below AED 375,000 is taxed at 0%, and Small Business Relief may apply for income below AED 3 million.

Tax Guide

Which UAE Taxes Apply to Your Business?

Select your business type below. See every tax obligation that applies to you - registration requirements, thresholds, and deadlines.

Take Action on Your Tax Obligations

Corporate Tax RegistrationRegister before the AED 10,000 penalty→ View service VAT RegistrationCross AED 375K? You have 30 days→ View service CT Return FilingDue 9 months after financial year-end→ View service VAT Return SubmissionDue 28 days after every tax period→ View service