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FTA Decree-Law No. 47 of 2022 • 7 Authority Guides

UAE Corporate Tax Guides, Small Business Relief & Free Zone Rules (2026)

Authoritative statutory guides covering Federal Decree-Law No. 47 of 2022, Cabinet Decision No. 49 of 2023 for natural persons, Ministerial Decision No. 73 of 2023 (Small Business Relief), and Qualifying Free Zone Person (QFZP) compliance.

Regulatory Body: Federal Tax Authority (FTA) • Primary Statute: Federal Decree-Law No. 47 of 2022 & Ministerial Decisions No. 73, 139 & 265 of 2023
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Complete Corporate Tax Article Series (7 Deep-Dive Guides)

Guide #1 • Article 21 & Decision No. 73 7 min read • Updated November 1, 2026

UAE Small Business Relief (SBR) Guide: AED 3 Million Threshold & Election Rules (Ministerial Decision No. 73 of 2023)

Under Article 21 of Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 73 of 2023, resident UAE businesses and self-employed persons whose gross revenue does not exceed AED 3,000,000 in the current and all previous tax periods can elect for Small Business Relief (SBR) — paying 0% UAE Corporate Tax with simplified EmaraTax filing.

Jump to section: 1. What Is Small Business Relief (Article 21)? 2. Who Qualifies for the AED 3M Threshold? 3. SBR vs. Standard AED 375,000 0% Bracket 4. FTA Anti-Abuse & Artificial Business Splitting Rules
Read Guide → Open Corporate Tax Tool
Guide #2 • Article 18 & Decision No. 265 8 min read • Updated November 1, 2026

Qualifying Free Zone Person (QFZP) UAE: How to Keep 0% Corporate Tax Under Ministerial Decision No. 265 of 2023

Forming a company in a Dubai or UAE Free Zone (such as DMCC, DIFC, ADGM, JAFZA, IFZA, or Meydan) does not automatically grant 0% Corporate Tax. Under Article 18 of Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 265 of 2023, a Free Zone entity must meet strict Qualifying Free Zone Person (QFZP) conditions, maintain economic substance, prepare audited financial statements, and pass the De Minimis test.

Jump to section: 1. The 6 Mandatory Conditions to Be a QFZP 2. Qualifying Activities vs. Excluded Activities 3. The De Minimis Rule (5% or AED 5 Million Cap) 4. Designated Zones vs. Regular Free Zones
Read Guide → Open Corporate Tax Tool
Guide #3 • Cabinet Decision No. 49 of 2023 6 min read • Updated November 1, 2026

UAE Corporate Tax for Freelancers & Influencers: The AED 1 Million Turnover Rule (Cabinet Decision No. 49 of 2023)

Under UAE Cabinet Decision No. 49 of 2023, natural persons (individuals operating as freelancers, social media influencers, independent consultants, or sole establishments) are completely outside the scope of UAE Corporate Tax unless their annual gross turnover from business activities exceeds AED 1,000,000 in a Gregorian calendar year.

Jump to section: 1. Cabinet Decision No. 49 of 2023 Explained 2. What Income Is Excluded (Wages, Investments & Property Rent)? 3. The 3 Tax Tiers for UAE Freelancers (Under 1M, 1M–3M, Over 3M) 4. FTA Registration Deadline for Natural Persons (March 31)
Read Guide → Open Corporate Tax Tool
Guide #4 • Cabinet Decision No. 75 & FTA Decision 3 7 min read • Updated November 1, 2026

UAE Corporate Tax Registration, Filing Deadlines & FTA Late Penalties (EmaraTax Complete Checklist)

Under Article 48 of the UAE Corporate Tax Law and Cabinet Decision No. 75 of 2023, every UAE business must register on the Federal Tax Authority (FTA) EmaraTax portal within its prescribed timeline and file its Corporate Tax Return (plus settle any tax due) within 9 months from the end of its financial year. Late registration triggers an immediate AED 10,000 administrative penalty.

Jump to section: 1. The 9-Month Return Filing & Payment Window 2. Deadlines for New Companies vs. Natural Persons 3. Official Schedule of FTA Corporate Tax Penalties 4. How to Qualify for the FTA AED 10,000 Fine Waiver
Read Guide → Open Corporate Tax Tool
Guide #5 • Articles 28 to 33 7 min read • Updated November 1, 2026

Deductible vs Non-Deductible Business Expenses Under UAE Corporate Tax (Entertainment, Interest & Salaries)

Under Article 28 of Federal Decree-Law No. 47 of 2022, UAE Corporate Tax is levied on Net Taxable Income — not gross revenue. Every legitimate operating expense incurred wholly and exclusively for your business reduces your taxable profit at 9%. However, Articles 29 through 33 restrict deductions for client entertainment (50% cap), net interest expense (30% EBITDA cap), bribes, fines, and dividends.

Jump to section: 1. The "Wholly and Exclusively" General Rule (Article 28) 2. 100% Deductible Business Expenses in Dubai 3. The 50% Cap on Client Entertainment (Article 32) 4. Net Interest Deduction Cap (AED 12M / 30% EBITDA)
Read Guide → Open Corporate Tax Tool
Guide #6 • Articles 34, 36 & 55 7 min read • Updated November 1, 2026

UAE Transfer Pricing & Connected Persons Rules: How Owner & Director Salaries Are Taxed (Article 34 & 36)

Because UAE personal employment salaries are taxed at 0% while company profits above AED 375,000 are taxed at 9%, many SME owners ask: "Can I just pay all of my company profit to myself as a director bonus or management salary?" Under Article 36 of Federal Decree-Law No. 47 of 2022, any payment to a "Connected Person" (owner, director, officer, or relative) is ONLY deductible if it corresponds to the Arm's Length market value of services actually performed.

Jump to section: 1. Why Paying Yourself All Profit as Salary Doesn't Work 2. Who Counts as a "Connected Person" Under Article 36? 3. How to Benchmark Arm's Length Executive Compensation 4. EmaraTax Disclosure Thresholds (AED 500k Connected Persons)
Read Guide → Open Corporate Tax Tool
Guide #7 • Dual FTA Compliance Guide 6 min read • Updated November 1, 2026

UAE VAT (5%) vs Corporate Tax (9%): Complete Dual-Compliance Guide for Dubai SMEs

Every business and freelancer operating in the United Arab Emirates must navigate two separate federal taxes administered by the Federal Tax Authority (FTA) on the EmaraTax portal: the 5% Value Added Tax (VAT, effective since 2018) and the 9% Corporate Tax (effective since June 2023). While VAT is an indirect consumption tax charged on gross invoices above AED 375,000 turnover, Corporate Tax is a direct tax levied on annual net profit.

Jump to section: 1. Indirect Consumption Tax (VAT) vs. Direct Profit Tax (CT) 2. Why "AED 375,000" Means Two Totally Different Things 3. Free Zone & Designated Zone Treatment Under VAT vs. CT 4. Quarterly VAT Returns vs. Annual Corporate Tax Returns
Read Guide → Open Corporate Tax Tool

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