Taxes
Uae — Tax: Corporate Tax
Uae's combined statutory corporate income tax rate is 9% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 9% (2026)
- Central government rate: 9% (2026)
Costs
- Standard corporate tax rate: 9% above AED 375,000
- OECD Pillar Two top-up (large MNEs): 15%
- Qualifying Free Zone income: 0%
Common mistakes
- Assuming Free Zone status automatically means 0% tax — only qualifying income under strict substance/activity rules retains the 0% rate.
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.