Key Takeaways
- The 9% rate applies to taxable profit above AED 375,000
- Registration and annual filing are mandatory for taxable persons
- Small Business Relief can reduce the burden for smaller firms
UAE corporate tax applies uniformly across the emirates, so Abu Dhabi businesses face the same 9% regime as the rest of the country. Understanding the thresholds, deadlines, and reliefs helps Abu Dhabi companies plan and stay compliant.
The rate and threshold
Corporate tax is charged at 0% on taxable income up to AED 375,000 and 9% on the excess. This threshold supports smaller businesses, while larger Abu Dhabi companies pay 9% on profits above the line. Multinationals within scope of the global minimum tax rules may face additional considerations.
Registration and filing
Every taxable person must register through the FTA's EmaraTax portal by their applicable deadline and file a corporate tax return within nine months of the financial year-end. Accurate, reconciled accounts are essential to calculate taxable profit correctly.
Small Business Relief
Eligible Abu Dhabi businesses with revenue below the specified threshold can elect for Small Business Relief, treating them as having no taxable income for the period. A tax consultant can confirm eligibility and ensure the election is made correctly.
