Does my mainland LLC in Dubai have to pay corporate tax?

Yes. A mainland LLC incorporated in Dubai (or elsewhere in the UAE) is a resident taxable person for corporate tax purposes and is within scope. It must register with the Federal Tax Authority, keep proper accounting records, and file an annual corporate tax return. On its taxable income, the standard rates apply: 0% on the first AED 375,000 and 9% on taxable income above AED 375,000. Unlike free zone entities, a mainland company does not have access to the 0% Qualifying Free Zone Person regime, so its profits above the threshold are generally taxed at 9%. Eligible smaller mainland businesses may instead claim Small Business Relief where their revenue does not exceed AED 3,000,000 in the relevant and prior tax periods, in which case no tax is payable for that period (though registration and the election are still required). Allowable deductions reduce taxable profit before the rate is applied. To confirm your registration deadline and compute your liability, check the FTA's EmaraTax portal or speak to a qualified UAE tax adviser. Verified UAE legal professionals are listed on LEXAI.