United Arab Emirates

How to set up a company in the UAE: tax, fees and annual filings, from official sources.

Company type: Limited liability company (LLC) on the mainland (licensed by the emirate's economic department, e.g. Dubai DET), or a free zone company (e.g. a DMCC company in Dubai)
Headline corporate tax: 9%
Registration fee: Fees depend on the licensing authority and the business activity. Example from the DMCC free zone in Dubai (official DMCC figures, before discounts): application USD 282 (AED 1,035), registration USD 2,456 (AED 9,020), Articles of Association USD 550 (AED 2,020), licence USD 5,523 (AED 20,285) a year depending on activity, establishment card about USD 490 a year.
Region: Asia and Middle East

A UAE company can be a mainland LLC licensed by an emirate or a free zone company. Federal corporate tax is 0% on the first AED 375,000 of taxable income and 9% above; qualifying free zone income can be taxed at 0%.

The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.

Questions

How much does it cost to register a company in the UAE?

Fees depend on the licensing authority and the business activity. Example from the DMCC free zone in Dubai (official DMCC figures, before discounts): application USD 282 (AED 1,035), registration USD 2,456 (AED 9,020), Articles of Association USD 550 (AED 2,020), licence USD 5,523 (AED 20,285) a year depending on activity, establishment card about USD 490 a year.

What is the corporate tax rate in the UAE?

Federal corporate tax: 0% on taxable income up to AED 375,000 and 9% above it. A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on other taxable income (no AED 375,000 0% band). Small Business Relief: resident taxable persons with revenue ≤ AED 3 million in the current and all previous tax periods may elect to be treated as having no taxable income, only for tax periods ending on or before 31 December 2026.

Can a non-resident set up a company in the UAE?

DMCC: application is online; if you cannot come to DMCC you can sign via one of its international service providers. Abu Dhabi DED offers an instant online licence without visiting a service centre. Mainland Dubai applications run through the Invest in Dubai digital window. A resident natural person must be named to the registrar for beneficial-owner disclosures.

Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar.

Corporate tax: Federal corporate tax: 0% on taxable income up to AED 375,000 and 9% above it. A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on other taxable income (no AED 375,000 0% band). Small Business Relief: resident taxable persons with revenue ≤ AED 3 million in the current and all previous tax periods may elect to be treated as having no taxable income, only for tax periods ending on or before 31 December 2026.
Minimum capital: DMCC free zone company: minimum share capital USD 13,612, deposited in the company's UAE bank account within three weeks of the licence date.
Forming it from abroad: DMCC: application is online; if you cannot come to DMCC you can sign via one of its international service providers. Abu Dhabi DED offers an instant online licence without visiting a service centre. Mainland Dubai applications run through the Invest in Dubai digital window. A resident natural person must be named to the registrar for beneficial-owner disclosures.
Local requirements: Mainland: 100% foreign ownership is allowed for most activities, except 'strategic impact' activities such as defence, banking, insurance and telecoms. A mainland LLC needs a notarised memorandum of association and business premises. Every legal person must name a natural person residing in the UAE who is authorised to disclose beneficial-owner data. Free zone: an office or flexi-desk address in the zone.
VAT, GST or sales tax: VAT 5% standard rate; mandatory registration when taxable supplies and imports exceed AED 375,000 in the previous 12 months or are expected to in the next 30 days; voluntary registration threshold AED 187,500.
Annual filings: Corporate tax: register with the FTA and file a CT return and pay tax within 9 months of the end of each tax period (all taxable persons, including free zone persons and those using Small Business Relief). VAT returns if registered. Economic substance notifications/reports are no longer required for financial years ending after 31 December 2022. Licence renewal with the licensing authority (DMCC licence fee is annual).
Audit: For corporate tax, audited financial statements are required for taxable persons with revenue above AED 50 million in the tax period and for all Qualifying Free Zone Persons (Ministerial Decision 82 of 2023).
Beneficial owners: Yes: under Cabinet Decision 109 of 2023 every legal person must keep a Beneficial Owner register and submit it to the registrar within 60 days of licensing; the Ministry and registrar may not disclose it without the beneficial owner's written approval, so it is not public.
Also know: All taxable persons, including free zone companies, must register for corporate tax. To keep 0% on qualifying income, a free zone person must keep adequate substance in the free zone, earn qualifying income, keep transfer-pricing documentation and audited financial statements and meet the de minimis test; otherwise 9% applies. Small Business Relief is not available to Qualifying Free Zone Persons and applies only to tax periods ending on or before 31 December 2026. Separate economic substance reporting ended for financial years ending after 31 December 2022.
Company registry: Emirate-level registrars: Dubai Department of Economy and Tourism (mainland) / free zone authority registrar (e.g. DMCC Authority)
Registry website: investindubai.gov.ae
Tax authority page: mof.gov.ae
Last reviewed: September 30, 2026
Sources: Source Link
UAE Ministry of Finance - Corporate Tax in the UAE https://mof.gov.ae/en/public-finance/tax/corporate-tax-in-the-uae/
FTA - Cabinet Decision No. 116 of 2022 (AED 375,000 threshold) https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%20No.%20116%20of%202022%20-%20for%20publishing.pdf
FTA - Basic Tax Information bulletin: Free Zone Person https://tax.gov.ae/datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf
FTA - Ministerial Decision No. 73 of 2023 on Small Business Relief https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Ministerial%20Decision%20No.%2073%20of%202023%20-%20for%20publishing.pdf
FTA - Small Business Relief topic page https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx
FTA - Accounting Standards and Interaction with Corporate Tax guide https://tax.gov.ae/Datafolder/Files/Guides/CT/Accounting%20Standards%20Guide%20-%2006%2011%202023.pdf
FTA - Registration for VAT https://tax.gov.ae/en/taxes/vat/vat.topics/registration.for.vat.aspx
UAE Ministry of Finance - Value Added Tax https://mof.gov.ae/en/public-finance/tax/value-added-tax-vat/
u.ae - Corporate tax https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax
u.ae - Full foreign ownership of commercial companies https://u.ae/en/information-and-services/business/Doing-business/doing-business-on-the-mainland/full-foreign-ownership-of-commercial-companies
u.ae - Steps to start a business on the mainland https://u.ae/en/information-and-services/business/Doing-business/doing-business-on-the-mainland/steps-to-start-a-business-on-the-mainland
Dubai.ae (Government of Dubai) - Starting a business https://www.dubai.ae/starting-a-business
UAE Legislation - Federal Decree-Law 32 of 2021 on Commercial Companies https://uaelegislation.gov.ae/en/legislations/1542
Ministry of Economy - Cabinet Decision 132 of 2023 (UBO penalties, refers to CD 109/2023) https://www.moet.gov.ae/documents/20121/0/CD%2B132%2B2023%2B-%2BFinal%2BEnglish%2BVersion%2B06062024.pdf/6d3c2e12-49be-f764-c9f9-163d51678307?t=1718181851692
JAFZA (free zone authority) - Cabinet Decision 109 of 2023 on beneficial owner procedures https://www.jafza.ae/resource-centre/downloads/regulating-beneficial-owner-procedure/
UAE Ministry of Finance - ESR amendment announcement https://mof.gov.ae/en/news/ministry-of-finance-announces-amendment-to-cabinet-decision-on-economic-substance-requirements/
DMCC - Set up your business in Dubai https://landing.dmcc.ae/business-setup
DMCC - Schedule of charges https://dmcc.ae/members/support/schedule-charges

Source	Link
UAE Ministry of Finance - Corporate Tax in the UAE	https://mof.gov.ae/en/public-finance/tax/corporate-tax-in-the-uae/
FTA - Cabinet Decision No. 116 of 2022 (AED 375,000 threshold)	https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%20No.%20116%20of%202022%20-%20for%20publishing.pdf
FTA - Basic Tax Information bulletin: Free Zone Person	https://tax.gov.ae/datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf
FTA - Ministerial Decision No. 73 of 2023 on Small Business Relief	https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Ministerial%20Decision%20No.%2073%20of%202023%20-%20for%20publishing.pdf
FTA - Small Business Relief topic page	https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx
FTA - Accounting Standards and Interaction with Corporate Tax guide	https://tax.gov.ae/Datafolder/Files/Guides/CT/Accounting%20Standards%20Guide%20-%2006%2011%202023.pdf
FTA - Registration for VAT	https://tax.gov.ae/en/taxes/vat/vat.topics/registration.for.vat.aspx
UAE Ministry of Finance - Value Added Tax	https://mof.gov.ae/en/public-finance/tax/value-added-tax-vat/
u.ae - Corporate tax	https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax
u.ae - Full foreign ownership of commercial companies	https://u.ae/en/information-and-services/business/Doing-business/doing-business-on-the-mainland/full-foreign-ownership-of-commercial-companies
u.ae - Steps to start a business on the mainland	https://u.ae/en/information-and-services/business/Doing-business/doing-business-on-the-mainland/steps-to-start-a-business-on-the-mainland
Dubai.ae (Government of Dubai) - Starting a business	https://www.dubai.ae/starting-a-business
UAE Legislation - Federal Decree-Law 32 of 2021 on Commercial Companies	https://uaelegislation.gov.ae/en/legislations/1542
Ministry of Economy - Cabinet Decision 132 of 2023 (UBO penalties, refers to CD 109/2023)	https://www.moet.gov.ae/documents/20121/0/CD%2B132%2B2023%2B-%2BFinal%2BEnglish%2BVersion%2B06062024.pdf/6d3c2e12-49be-f764-c9f9-163d51678307?t=1718181851692
JAFZA (free zone authority) - Cabinet Decision 109 of 2023 on beneficial owner procedures	https://www.jafza.ae/resource-centre/downloads/regulating-beneficial-owner-procedure/
UAE Ministry of Finance - ESR amendment announcement	https://mof.gov.ae/en/news/ministry-of-finance-announces-amendment-to-cabinet-decision-on-economic-substance-requirements/
DMCC - Set up your business in Dubai	https://landing.dmcc.ae/business-setup
DMCC - Schedule of charges	https://dmcc.ae/members/support/schedule-charges