Who needs to register (almost everyone)
A common and expensive misconception is that small businesses below the AED 375,000 profit threshold don't need to register. In most cases, registration is still mandatory — the threshold affects how much you pay, not whether you register. Free zone entities have their own qualifying rules. Late registration attracts penalties, so if your business hasn't registered, that's the first conversation to have.
Small business relief and free zone status
Small business relief can treat eligible businesses with revenue below the prescribed limit as having no taxable income for the period — but it must be elected correctly, and it isn't automatic. Free zone companies may qualify for a 0% rate on qualifying income as a Qualifying Free Zone Person, subject to substance and income conditions. Both assessments are exactly the kind of professional judgement Qafeel's qualified tax specialists provide.
The process with Qafeel
1. Applicability and taxable-income assessment. 2. FTA registration and TRN issuance. 3. Election of any reliefs you qualify for. 4. Record review so your accounts support your filing. 5. Annual return preparation and filing, with deadline tracking so nothing slips. All professional tax work is completed or reviewed by appropriately qualified professionals.
Documents generally required
Trade licence, Memorandum of Association, financial records, and the owner's passport and Emirates ID. Groups, multi-licence structures and free zone entities may need more — confirmed at consultation, subject to authority confirmation.
Frequently asked questions
My profit is below AED 375,000 — do I still register?
What is the corporate tax rate in the UAE?
What records do I need to keep?
Can you respond to FTA notices?
Get a free consultation
Tell us your situation — a Qafeel advisor calls you back, usually within one working hour.