UAE Corporate Tax, FY 2026 update.

Everything that changed for FY 2026, including new Public Clarifications, free zone QFZP rules, and what to file when.

What's new for FY 2026

Updated transfer pricing thresholds, refined QFZP rules for free zones, new Public Clarifications on FX gains, group relief, and inter-company transactions.

Free zone changes

The de minimis rule clarified — up to 5% (or AED 5M, whichever is lower) non-qualifying revenue allowed without QFZP loss. Several distributor models clarified.

Filing deadlines for FY 2026

For December 2026 year-end: CT return due 30 September 2027. Most UAE businesses get 9 months from year-end.

How ETX prepares your FY 2026 return

Threshold tracking from day one, QFZP eligibility checked each quarter, transfer pricing schedules pre-filled, return ready in early 2027.

Go deeper: check your exact filing date in our UAE corporate tax deadline 2026 guide, and if you operate from a free zone, see the QFZP 0% rules explained.