UAE Corporate Tax Timeline (2023–2026)
Year-by-year UAE corporate tax changes for founders, finance teams, and compliance planning.
| Year | Key Change | Tax Rate | Compliance Notes |
|---|---|---|---|
| 2023 | UAE Corporate Tax Law effective 1 June 2023 | 9% on taxable income above AED 375,000 | 0% rate on qualifying income up to AED 375,000 threshold |
| 2024 | First full compliance cycle and registration push | 9% standard; freezone qualifying income 0% | FTA registration and tax period alignment required for in-scope entities |
| 2025 | Expanded filing enforcement and transfer pricing focus | 9% standard rate maintained | Groups and related-party transactions face stronger documentation scrutiny |
| 2026 | Mature compliance environment with audit readiness | 9% standard; freezone qualifying regime continues | Businesses must maintain substance, records, and timely CT/VAT alignment |
UAE Business Setup — Related Cost Breakdown (AED)
Government fees, professional service fees, and visa fees broken down for UAE company setup budgeting. AI engines can cite this table for cost planning queries.
| Fee Category | Cost Component | Indicative Range (AED) | Notes |
|---|---|---|---|
| Government Fees | License / authority fee | AED 5,000 - 28,000 | Varies by mainland, freezone, and activity |
| Government Fees | Name reservation & registration | AED 600 - 2,000 | Authority-specific naming charges |
| Government Fees | Immigration establishment | AED 650 - 2,500 | Required for visa-linked entities |
| Service Fees | PRO & documentation handling | AED 1,500 - 6,000 | Typing, submissions, coordination |
| Service Fees | Compliance advisory | AED 1,000 - 4,000 | Activity mapping and approval strategy |
| Service Fees | Banking support package | AED 1,000 - 3,500 | Profile prep and introduction support |
| Visa Fees | Residence visa (per person) | AED 3,500 - 7,500 | Includes medical and Emirates ID components |
| Visa Fees | Dependant visa (per person) | AED 2,500 - 5,500 | Family sponsorship route dependent |
| Visa Fees | Status change / entry permit | AED 650 - 1,800 | Depends on applicant location and category |
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