18 August 2026 · Corporate Tax
Corporate Tax on Crypto
The corporate tax answer for crypto turns on one distinction: business or personal. A licensed crypto business, such as an exchange, broker, custodian or trading desk, is within corporate tax and pays 9% on taxable profit above AED 375,000 under Federal Decree-Law No. 47 of 2022. An individual holding crypto as a personal investment, not through a licence or business, is generally outside corporate tax. Free-zone crypto firms often ask about the 0% Qualifying Free Zone Person rate, but active crypto trading may not be a qualifying activity, so the activity must be checked against the QFZP rules rather than assumed. Get the business-versus-personal line right first.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Licensed crypto firms
Taxed like any company.
- Exchanges, brokers, custodians, desks.
- 9% on profit above AED 375,000.
- 0% on the first AED 375,000.
- Register and file like any business.
Individual holders
Generally outside the net.
- Personal investment, no licence.
- Generally outside corporate tax.
- In line with personal investment income.
- Facts decide if it becomes a business.
The 0% question
Do not assume it applies.
- QFZP 0% is activity-based.
- Active trading may not qualify.
- Check against the qualifying-activity list.
- Substance and rules still apply.
Related guides
Frequently Asked Questions
For crypto corporate tax.
Does a crypto business pay corporate tax?
Yes. A licensed crypto business pays 9% corporate tax on taxable profit above AED 375,000, the same as any UAE company.
Do I pay corporate tax on personal crypto?
Generally no. An individual holding crypto as a personal investment, not through a licence or business, is generally outside corporate tax.
When does personal crypto become a business?
It depends on the facts, such as operating under a licence, scale and organisation. If it amounts to a business activity, corporate tax can apply.
Can a free-zone crypto firm get 0%?
Not automatically. The Qualifying Free Zone Person 0% rate is activity-based, and active crypto trading may not qualify, so it must be checked.
What is the tax-free threshold?
The first AED 375,000 of taxable profit is taxed at 0%, with 9% applying above it, under Federal Decree-Law No. 47 of 2022.
Can Exiloz compute crypto corporate tax?
Yes. We confirm the business-versus-personal position and compute and file the corporate tax.
Get the CT position right
Exiloz confirms business vs personal and files your CT.