A concise breakdown of registration deadlines, thresholds and compliance essentials for the second full year of UAE corporate tax.
The UAE Corporate Tax regime has now completed its first full compliance cycle, and 2026 brings sharper enforcement and clearer FTA guidance for all mainland and free zone entities.
Businesses with taxable income above AED 375,000 continue to be subject to the standard 9% rate. Qualifying Free Zone Persons remain eligible for the 0% rate on qualifying income, but only when substance, transfer-pricing and audited financial statement conditions are all met.
Registration remains mandatory for every juridical person, regardless of income. Late registration penalties are being enforced, and de-registration on cessation of activity must be filed within three months.
Our advisory team helps clients complete FTA registration, prepare transfer-pricing documentation and file the first corporate tax return with confidence.
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