0% / 9%
The entire mainland rate. No qualifying-income test, no free zone conditions to meet.
Tax guide · 2026
UAE Corporate Tax for Mainland Companies: Rates and Deadlines
A flat 0%/9% with no qualifying-income test. FTA registration, deadlines, and small business relief explained.
- FTA-registered tax filing since 2009.The Exchange Tower, Business Bay, Dubai.
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Introduction
Mainland companies pay a flat rate with no exceptions to chase. Most guides never state that plainly.
At a glance
FTA
The Federal Tax Authority registers and collects, under Federal Decree-Law No. 47 of 2022.
AED 375,000
The threshold. Below it, 0%. Above it, 9% on the excess only.
AED 3,000,000
Small business relief cap, through 31 December 2029, with real exclusions.
The short answer
How much tax does mainland pay?
0% on taxable income up to AED 375,000, and 9% on the amount above it. That's the whole mainland mechanic.
Unlike a free zone company, there is no Qualifying Free Zone Person test to pass and no qualifying-income category to prove.
The entire taxable income is simply taxed at the standard rate.
0%/9%flat rate, no conditions to meet
FTAregisters and administers the tax
0qualifying-income tests for mainland
The core distinction
Mainland vs Free Zone Tax
Same law, same FTA, genuinely different mechanics. Here is exactly where mainland and free zone tax treatment actually diverge.
Simplest classification
MainlandStandard rate applies directly
Free ZoneConditional 0% on qualifying income
Base rateWhat applies before any test
0% to AED 375,000, 9% above, automatically
9% standard, unless QFZP conditions are met
Qualifying income testA condition to prove before 0% applies
Does not exist for mainland companies
Required to access any 0% rate
Economic substanceAssets, employees, activity in-zone
Not a condition of the standard rate
Must be maintained to qualify
De minimis limitNon-qualifying income allowance
Not applicable, no qualifying category exists
Lower of AED 5,000,000 or 5% of income
Small business reliefRevenue-based exemption
Available if under AED 3,000,000 revenue
Not available to qualifying free zone persons
Audited financialsRequired to access relief or 0%
Required once revenue exceeds set thresholds
Required to maintain QFZP status
ClassificationHow many conditions to track
Simplest: entire income at one rate
Higher: six-part QFZP test, tracked annually
Best for
Businesses that want one flat rate and no annual qualifying-income test to defend.
Businesses with genuinely qualifying income who can maintain the substance conditions.
The honest read
Mainland's flat rate isn't a compromise, it's the simpler system. Free zone's 0% is conditional on six ongoing tests. If your income wouldn't clearly qualify, mainland's flat 9% is often the lower-effort outcome, not the fallback.
The obligation
What a Mainland Company Must File
UAE accounting compliance for a Dubai mainland company means three things: keeping proper books, filing VAT returns once registered, and filing an annual corporate tax return. VAT is 5% above the AED 375,000 threshold. Corporate tax is 9% on taxable profit above AED 375,000, filed with the Federal Tax Authority.
Registration is itself an obligation. A company can owe no tax and still be penalised for not registering or not filing on time.
What You'll Need
Documents to Register
For most mainland companies, this is the starting set:
- Trade licence and Memorandum of Association
- Emirates ID or passport of the authorised signatory
- Bank account details for the company
- Financial statements, once trading has begun
- Existing TRN, if already VAT-registered
The FTA confirms the exact list for your activity at registration, so the first filing isn't held up by a missing document.
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The process
Registration and Filing
Seven stages, from the trade licence through FTA registration to your first return, then the same cycle each tax period.
7 stages9 months to file1 dedicated manager
- 1
Get your trade licence
Pre-registrationCorporate tax registration is tied to having a licensed mainland entity in the first place.
Trade licence - 2
Register with the FTA
Your windowThe FTA assigns registration windows based on licence issuance month. Missing yours triggers a late-registration penalty.
Tax Registration Number - 3
Determine your first tax period
At registrationUsually your company's financial year. This start date fixes every deadline that follows.
Confirmed tax period - 4
Keep books through the period
OngoingMonthly reconciliation makes the year-end return straightforward instead of a scramble.
Reconciled records - 5
Prepare financial statements
After period endRequired to support your return, and mandatory if revenue exceeds the audit threshold.
Financial statements - 6
File your corporate tax return
Within 9 monthsDue 9 months after your tax period ends. Payment is due by the same date.
Filed returnTax paid - 7
Repeat for the next tax period
AnnuallyCorporate tax filing is annual, not a one-time event, the same 9-month clock restarts each tax period.
Ongoing compliance - Confirm your exact deadline with the FTA
Registered and compliant
TRN issued, return filed, tax paid on time.
Straight answers
Corporate Tax Myths, Corrected
The claims still floating around UAE tax advice.
Myth
The UAE is 100% tax-free for business
Reality
Personal income tax is 0%, but corporate tax runs 0%/9% and VAT is 5% above the registration threshold. Two separate regimes.
Myth
Mainland companies can get the free zone 0% rate
Reality
There's no qualifying-income test for mainland. The entire taxable income is simply taxed at the standard rate.
Myth
If I'm exempt, I don't need to register
Reality
Exempt persons still register with the FTA to formally declare their exemption, registration and liability are separate questions.
Myth
Small business relief is automatic
Reality
It excludes multinational group members and qualifying free zone persons, and runs only through 31 December 2029.
Myth
The 15% minimum tax affects most businesses
Reality
It only applies to multinational groups with consolidated revenue of €750 million or more, not SMEs or single-country companies.
Myth
Cross AED 375,000 and 9% hits the whole profit.
Reality
It applies to the excess only. Income up to AED 375,000 stays at 0%, and 9% is charged above it. Passing the threshold does not reprice what sits under it.
Avoid these
Where mainland companies pick up penalties
The errors that cost mainland companies time and penalties in 2026.
Deadline
Missing the FTA registration window
Registration windows are tied to licence issuance month, and missing yours triggers an automatic penalty.
Do this instead: confirm your registration deadline right after licensing.
Relief
Assuming relief without exclusions
Multinational group members and qualifying free zone persons can't claim it, regardless of revenue.
Do this instead: confirm eligibility before relying on the exemption.
Scope
Worrying about the 15% minimum tax
DMTT only applies to groups with €750 million or more in consolidated revenue, it isn't an SME concern.
Do this instead: check your group's consolidated revenue first.
Compliance
Not registering when tax due is zero
Below-threshold income still requires registration; only the rate is 0%, not the obligation.
Do this instead: register regardless of whether tax is currently owed.
Documentation
Skipping transfer pricing documentation
Related-party transactions must follow the arm's length principle, documented, regardless of company size.
Do this instead: keep transfer pricing records for any related-party dealing.
Why choose us
Tax handled, not guessed at
FTA-registered, not guessing
We file directly with the FTA under Federal Decree-Law No. 47 of 2022, tracking your specific registration window.
Mainland-specific guidance
No qualifying-income test to chase, we confirm your flat rate and file accordingly, without free zone assumptions bleeding in.
Relief checked, not assumed
We confirm small business relief eligibility against the real exclusions before you rely on it.
Deadlines tracked, not missed
Registration windows and the 9-month filing deadline are tracked from day one, not discovered late.
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