Corporate Tax Return Filing Services in UAE

It is the process of preparing, reviewing, and submitting a taxable person’s Corporate Tax return to the FTA through the EmaraTax portal for a specific Tax Period, reporting taxable income, applying adjustments and reliefs, and settling any tax due within nine months of the financial year end. The Tax Period usually matches your financial year, and one return covers one period.

Registered taxable persons across all categories: UAE mainland companies, UAE Free Zone companies, UAE branches of foreign companies, natural persons conducting business once turnover crosses the relevant limit, Tax Groups (consolidated filing by the parent), and certain exempt persons who still have filing obligations. Filing is mandatory regardless of whether tax is ultimately payable.

Within nine months of the financial year end. The same date is the payment deadline — there is no separate, later window for settling what you owe. For example, a Tax Period ending 31 December 2025 means the return and any tax payment are due by 30 September 2026. The rule tracks your registered financial year end, so confirm the correct date.

Yes, Free Zone Corporate Tax filing is required even where qualifying income is taxed at 0%. A Qualifying Free Zone Person may benefit from the 0% rate on qualifying income, but QFZP status is conditional, not automatic — you must meet and maintain the applicable conditions. Non-qualifying income attracts the 9% rate.

Yes, filing is required regardless of the amount of tax due. The obligation stands whether you owe tax or not. A company whose income sits below the AED 375,000 threshold or that claims a relief still submits a return and makes any applicable elections within it.

Audited or management financial statements, the profit and loss statement, the balance sheet, the general ledger, supporting revenue and expense records, tax adjustments, brought-forward tax losses, applicable reliefs, exempt income, related-party transactions, trade licence details, and your Tax Registration Number. Not every company needs every item — treat it as a case-dependent checklist.

Start with the net profit in your financial statements on an accruals basis. Add back non-deductible items, remove exempt income, and adjust for anything the law treats differently from accounting rules. Subtract eligible reliefs and carried-forward losses. The adjusted figure is your taxable income, to which the 0% rate applies up to AED 375,000 and the 9% rate applies above that. Accounting profit and taxable income are rarely the same number.

Late filing penalties start at AED 500 per month and rise to AED 1,000 per month once non-compliance passes the first year. Unpaid tax attracts additional penalties on top of the filing penalty. Errors can lead to reassessment and further penalties. File as soon as possible, settle the tax, and get advice on reducing exposure.

Yes, the parent files a single consolidated return covering the whole group. The group’s results consolidate, and qualifying intra-group transactions are generally eliminated. Consistent financial year ends, aligned accounting, and clear documentation across members are key compliance considerations.

No. You still file and make the election in the return. Small Business Relief treats eligible businesses as having no taxable income for a period, subject to a revenue condition. Test revenue against the current rules for the period, not last year’s assumptions. Resident persons meeting the current revenue threshold set by the FTA may qualify.

Yes, an appointed agent can prepare and submit your return on your behalf through the EmaraTax portal. The consultant handles financial record review, taxable income calculation, tax adjustment review, return preparation with supporting schedules, and submission. You remain responsible for the accuracy of the information provided.

Registration is obtaining your Corporate Tax registration and Tax Registration Number (TRN) — a one-time step. Filing is the separate act of reporting each Tax Period’s information to the FTA and submitting the return through EmaraTax. Registration gives you a number; filing reports each period.