Finance
Corporate Tax in the UAE — Latest Developments and Practical Implications for 2025
9%
Standard CT rate above AED 375K
0%
Rate up to AED 375K taxable income
AED 3M
Small Business Relief threshold
9 Months
After year-end to file CT return
The UAE Corporate Tax regime continues to evolve. Businesses that prepared for CT based on the initial legislation — without tracking subsequent guidance — are likely operating under an incomplete understanding of their current obligations.
Key 2024–2025 Developments
Action Checklist
01Register for CT — mandatory for all entities
02Assess Small Business Relief eligibility and elect if applicable
03Review QFZP qualifying income position against updated FTA guidance
04Prepare transfer pricing documentation before return filing
05Reconcile financial statements to CT return
06Assess DMTT applicability if part of a large MNE group
How Univia Can Help
Univia monitors the UAE CT framework continuously and applies the most current guidance to every client engagement — registration, return preparation, QFZP assessments and transfer pricing.
Contact Univia: info@univiaglobal.com | +971 50 223 5283
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