Standard: 0% on taxable income up to AED 375,000, then 9% on the part above it.
Qualifying Free Zone Person: 0% on qualifying income and 9% on the rest, if the company keeps adequate substance in the zone and meets the other conditions. The 0% band up to AED 375,000 does not apply to a Qualifying Free Zone Person, so its non-qualifying income is taxed at 9% from the first dirham.
Small business relief: resident companies with revenue up to AED 3 million can elect to be treated as having no taxable income, for tax periods ending by 31 December 2029.
Every company registers for corporate tax, including those that pay 0%. Registration takes about 20 business days. Accounting and tax guide
