This page explains who must file a UAE Corporate Tax return, the filing steps, deadlines, common mistakes, and key FAQs.
- Who Must File a Corporate Tax Return
- Step 1: Register for Corporate Tax
- Step 2: Know Your Filing Deadline
- Step 3: Prepare Your Financial Statements
- Step 4: Calculate Your Taxable Income
- Step 5: Transfer Pricing Disclosure Form
- Step 6: File the Return on EmaraTax
- Step 7: Pay the Tax Due
- Common Mistakes to Avoid
- Frequently Asked Questions
- How We Can Help
Who Must File a Corporate Tax Return?
Every Taxable Person registered for UAE Corporate Tax must file an annual return, including:
- Mainland LLCs and free zone companies
- Qualifying Free Zone Persons (even if taxed at 0% on qualifying income)
- Foreign companies with a UAE Permanent Establishment
Exempt entities—government bodies, qualifying public benefit entities, pension funds—generally do not file.
Step 1: Register for Corporate Tax on EmaraTax
Before filing, your business must be registered on EmaraTax (eservices.tax.gov.ae). You will need:
- Trade licence
- MoA/AoA
- Passport & Emirates ID copies
- Business address & contact details
- Financial year end
Upon approval, the FTA issues a Corporate Tax TRN (different from VAT TRN).
Step 2: Know Your Filing Deadline
The Corporate Tax Return must be filed within 9 months from the end of your tax period. Tax payment is due on the same date.
Examples
- FY ending 31 Dec 2024 → Due 30 Sep 2025
- FY ending 31 May 2024 → Due 28 Feb 2025
Penalties
- AED 500 per month for first 12 months
- AED 1,000 per month thereafter
Step 3: Prepare Your Financial Statements
Your return is based on financial statements prepared under IFRS (or FTA‑accepted standards). Statements include:
- Income Statement
- Balance Sheet
- Notes to the Accounts
Audit Requirement
- Mandatory if revenue exceeds AED 50 million
- Recommended for all businesses
Step 4: Calculate Your Taxable Income
Start with accounting profit and adjust for:
- Exempt income (qualifying dividends, participating interest gains)
- Non‑deductible expenses (penalties, personal expenses, 50% entertainment disallowance)
- Transfer pricing adjustments
- Tax losses (carryforward up to 75% of taxable income)
Corporate Tax Rates
- 0% on taxable income up to AED 375,000
- 9% on taxable income above AED 375,000
Small Business Relief
Available if revenue ≤ AED 3 million, allowing election of zero taxable income (until periods ending 31 Dec 2026).
Step 5: Complete the Transfer Pricing Disclosure Form
Required if you have related‑party or connected‑person transactions. You must disclose:
- Transaction categories
- Aggregate values
- Transfer pricing method used
Step 6: File the Return on EmaraTax
Inside EmaraTax:
- Confirm tax period
- Enter revenue, exempt income, adjustments
- Apply tax losses
- Complete TP Disclosure
- Upload financial statements
- Review and submit
Step 7: Pay the Tax Due
Payment options:
- GIBAN bank transfer (unique IBAN assigned by FTA)
- Credit/debit card
Correct GIBAN usage ensures proper allocation.
Common Mistakes to Avoid
- Missing the 9‑month deadline
- Using unaudited accounts when audit is mandatory
- Not disclosing related‑party transactions
- Incorrect exempt income classification
- Forgetting to claim tax losses
- Not electing Small Business Relief when eligible
Frequently Asked Questions
Q: When is the return due?
A: Within 9 months from the end of your tax period.
Q: Do I need audited accounts?
A: Mandatory if revenue exceeds AED 50 million.
Q: What if taxable income is below AED 375,000?
A: You still file; the first AED 375,000 is taxed at 0%.
Q: Can I claim Small Business Relief?
A: Yes, if revenue ≤ AED 3 million and you elect for it.
Q: Do free zone companies file?
A: Yes, including Qualifying Free Zone Persons.
Q: Is TP Disclosure required?
A: Yes, if you have related‑party transactions.
How We Can Help
We manage Corporate Tax registration, taxable income computation, TP Disclosure, and filing—plus support during any FTA queries.
Book a call and we will scope your first return in 30 minutes.