Corporate tax return filing in the UAE
Your corporate tax return is due nine months after your year end. We turn your accounts into a correct tax computation, claim the reliefs you are entitled to and file it.
- Filing deadline
- 9 months after the end of the tax period
- Payment deadline
- Same date as the return
- Late filing penalty
- AED 500 a month for the first 12 months, then AED 1,000 a month
- Late payment
- 14% a year on the unpaid tax
From accounting profit to taxable income
A corporate tax return starts with your financial statements and ends with a single number: taxable income. Between the two sit the adjustments the law requires, the reliefs you choose to claim and the disclosures the FTA asks for.
Filing is done once a year, online, through EmaraTax. There are no instalments or provisional returns for most businesses, so the return is the one moment where everything has to be right: the accounts, the adjustments, the elections and the payment.
We prepare the computation from your books, explain each adjustment, and file only after you have approved it. If your books are not ready, our accounting and bookkeeping team brings them up to date first.
Figures on this page reflect UAE rules as understood in October 2026. We confirm what applies to your company before any filing.
What corporate tax filing includes
Review of financial statements
We check that the accounts follow IFRS and that the figures in the return can be traced to your ledgers.
Tax computation
Non-deductible expenses, exempt income, interest limits, related-party adjustments and losses brought forward are worked through line by line.
Relief elections
Small business relief, the realisation basis and other elections are assessed and claimed where they help you.
Disclosures
Related-party and connected-person schedules, and free zone information where it applies, completed consistently with your records.
Filing and payment
The return is submitted in EmaraTax and you receive payment instructions and the filing confirmation.
Record file
A working-paper file that supports every figure, kept ready in case the FTA asks questions later.
Our filing process
Start two to three months before the deadline and the return is routine. Start in the last week and it is a risk.
Close the books
Year-end accounts are finalised, by your accountant or by our team.
Draft computation
We prepare the tax computation and a short memo on the judgment calls.
Review with you
We walk you through the result, the tax payable and any elections, and agree the final position.
File in EmaraTax
The return and schedules are submitted and the confirmation is sent to you.
Pay and archive
You pay the tax by the due date. We store the working papers for the seven-year retention period.
Corporate tax filing deadlines by year end
The return and the payment are due on the last day of the ninth month after your financial year ends.
| Financial year ends | Return and payment due | Good time to start |
|---|---|---|
| 31 December | 30 September of the following year | June |
| 31 March | 31 December of the same year | September |
| 30 June | 31 March of the following year | December |
| 30 September | 30 June of the following year | March |
Late returns are penalised at AED 500 for each month or part of a month for the first twelve months, and AED 1,000 a month after that. Unpaid tax carries a late payment penalty of 14% a year.
What we need from you
Tick off what you already have. Send us the list and we will tell you what is still missing.
Nothing is stored. The list is only put into your message.
When is the corporate tax return due in the UAE?
Within nine months of the end of the tax period. For a financial year ending 31 December 2025, the return and payment are due by 30 September 2026.
Do I have to file if my taxable income is below AED 375,000?
Yes. Every registered taxable person files an annual return, even when the tax due is zero or the company made a loss.
What is the penalty for filing a corporate tax return late?
AED 500 for each month, or part of a month, for the first twelve months, and AED 1,000 for each month after that. Late payment adds 14% a year on the unpaid tax.
Do my accounts need to be audited?
Audited financial statements are required when revenue exceeds AED 50 million in the tax period, and for Qualifying Free Zone Persons. Other companies file on unaudited statements prepared under IFRS, though many free zones and banks ask for an audit anyway.
What is small business relief?
A resident business with revenue of AED 3 million or less in the relevant and previous tax periods can elect to be treated as having no taxable income. It is available for tax periods ending on or before 31 December 2026 and must be claimed in the return.
Can you file if our bookkeeping is behind?
Yes. We bring the books up to date first, then prepare the return from them. Tell us early, because catching up a full year takes time.
Related services
Corporate Tax Advisory
Impact assessment, structuring, registration and return filing from corporate tax consultants in Dubai.
Corporate Tax Registration
Corporate tax registration through EmaraTax with the right dates, documents and financial year.
Accounting & Bookkeeping
Monthly bookkeeping, management accounts and year-end financial statements for Dubai companies.
Corporate tax in the UAE
Who pays, the 9% rate, exemptions, free zone rules, registration and filing deadlines.
Get your corporate tax return filed on time
Tell us your year end and whether your accounts are ready. We will give you a timeline to the filing date.