The UAE’s Corporate Tax regime has officially come into force, and every business, large companies, SMEs, freelancers, and self-employed professionals now has a legal obligation to register. While the tax rate remains highly competitive, the penalties for missing deadlines are strict, with a mandatory AED 10,000 fine for late registration.
If your financial year is 1 January – 31 December 2024, then 2024 is your first taxable year, and your first Corporate Tax return must be filed on or before 30 September 2025.
This updated guide simplifies everything you need to know, who must register, timelines, documentation, filing rules, common mistakes, and how to stay 100% compliant under UAE Federal Tax Authority (FTA) regulations.
Corporate Tax in the UAE applies to:
According to the FTA, any natural person earning more than AED 1 million in gross business revenue during 2024 must register for Corporate Tax.
Example:
If you are a freelancer, consultant, or business owner whose turnover exceeded AED 1 million as of 31 July 2024, you must:
VAT registration does not impact your Corporate Tax requirement both taxes operate separately.
| Action | Deadline |
|---|---|
| Corporate Tax Registration | 31 March 2025 |
| First Tax Return Filing (for FY ending 31 Dec 2024) | 30 September 2025 |
Penalties for Non-Compliance:
The earlier you act, the smoother your filing process will be.
Once registered, every business must file one Corporate Tax return annually. The return must be submitted within 9 months from the end of the financial year.
Filing Example
For a financial year ending 31 December 2024, your first return is due on: ➡ 30 September 2025
Documents Required
Prepare the following:
All submissions must be completed electronically through the EmaraTax portal.
Corporate Tax is charged on business profits after allowable deductions.
UAE Corporate Tax Rates
Deductible Business Expenses
(Allowed for reducing taxable profit)
Non-Deductible Expenses
(Cannot be claimed)
Maintaining clear, well-structured accounting records is essential to avoid penalties and ensure audit readiness.
Delaying your registration is not worth the risk. The consequences go beyond penalties.
Register now to:
Timely compliance helps your business stay credible, organised, and penalty-free.
At BSD Prime Services, we are an FTA-authorised Tax Agency based in Dubai, trusted by SMEs, startups, Free Zone companies, and independent professionals across the UAE.
Our certified tax consultants specialise in Corporate Tax compliance and provide end-to-end support tailored to your business needs.
Our Corporate Tax Services Include:
Corporate Tax compliance in the UAE is now mandatory, and the deadlines are approaching quickly.
If your business revenue exceeded AED 1 million in 2024, you must:
Avoid the AED 10,000 penalty and secure your business’s compliance future.
Let BSD Prime Services manage your Corporate Tax obligations with expertise, accuracy, and complete peace of mind.
Contact BSD Prime Services today for a free consultation.
Stay compliant. Stay penalty-free.
1. Who is required to register for UAE Corporate Tax?
Source: Article 51 – Corporate Tax Law (Federal Decree-Law No. 47 of 2022)
All “Taxable Persons” must register, including:
Natural persons must register only if their business income exceeds AED 1 million within a calendar year
(Reference: Ministerial Decision No. 73 of 2023).
2. What is the Corporate Tax registration deadline?
3. What is the deadline to file the first Corporate Tax return?
4. What is the penalty for late Corporate Tax registration?
5. Is Corporate Tax required even if I am not VAT registered?
6. Do freelancers and sole proprietors need to register?
7. What are the Corporate Tax rates?
8. What is considered taxable income?
9. What expenses are deductible?
10. How do I file my Corporate Tax return?
11. What documents are required for Corporate Tax?
12. Do Free Zone companies need to register?
13. Do individuals earning below AED 1 million need to register?
14. Are there penalties for incorrect or late return filing?
15. Can a tax agent help with Corporate Tax compliance?
BSD Prime Services is a highly acclaimed certified tax consultant in Dubai, UAE. Since VAT was introduced in January 2018, we've supported numerous UAE-based businesses with essential financial advice on corporate tax and vat services like filing, settlements, auditing, registration, bookkeeping and penalties for late tax submissions.
Rated 4.9/5 
based on 
reviews and rating. Check out here! Prime Services Dubai
Copyright © 2025 BSD Prime Services. Tax Consultants
Privacy Policy | Handcrafted by our own company SYNRAM