United Arab Emirates

Corporate Tax

Tools that apply the published rules to figures you enter, in your browser. Consilium is not a tax agent and does not file — you file on the FTA portal yourself.

United Arab EmiratesAvailable

Corporate Tax and Small Business Relief

When your return is due, whether you can elect Small Business Relief, and what to set aside if you cannot.

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Sources

[0]Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses — Unofficial translation
[1]Cabinet of Ministers Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax
[2]Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
[3]Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
[4]Financial Legislation — Tax Legislation listing
[5]Small Business Relief — Corporate Tax Guide | CTGSBR1, August 2023 (first version, never amended)
[6]Tax Returns — Corporate Tax Guide | CTGTXR1, November 2024
[7]FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit Simplified Corporate Tax Returns Within Prescribed Legal Deadline
[8]Small Business Relief (Corporate Tax) — Corporate Tax topic page
[9]Federal Tax Authority Decision No. 3 of 2024 — The Timeline specified for Registration of Taxable Persons for Corporate Tax (Issued 26 February 2024, effective 1 March 2024)

Constants retrieved 2026-08-28. The published texts are unofficial English translations; the Arabic governs.