At Company Setup Consultant, we help companies prepare and file their returns. This guide explains the process step by step, in plain language.
Filing Element | What You Need to Know |
|---|---|
Who files | Most registered taxable persons, including free zone companies and businesses with no tax due |
Where to file | The Federal Tax Authority EmaraTax portal |
Deadline | Generally within nine months after the end of the tax period |
Main documents | Financial statements, trial balance, invoices, bank statements and asset records |
Standard rates | 0 percent up to AED 375,000 of taxable income and 9 percent above that |
Reliefs and elections | Small Business Relief must be elected in the return, where eligible |
Payment | Any tax due is paid by the same filing deadline |
Risk if missed | Administrative penalties for late filing or late payment |
To file a UAE corporate tax return, prepare financial statements for your tax period, log in to the Federal Tax Authority's EmaraTax portal, complete the corporate tax return with your income, deductions and any elections, submit it and pay any tax due. The return is generally due within nine months after the end of your tax period.
Who Has to File a Corporate Tax Return?
Most taxable persons registered for corporate tax must file a return for every tax period, including:
Mainland companies
Free zone companies, including those expecting a 0 percent rate
Businesses with income below AED 375,000
Businesses electing Small Business Relief
Individuals with a business activity above the prescribed turnover threshold
Filing is required even when no tax is payable. The idea that a nil or low income means "no return" is one of the most common and costly misunderstandings.
The Filing Deadline
Your deadline depends on your tax period, which usually matches your financial year. A simple rule of thumb is that the return and any tax due must reach the FTA within nine months after the end of the tax period. For example, a company with a 31 December year end would generally file by 30 September of the following year. Companies with other year ends, such as 31 March, have different dates.
Because dates can vary by circumstance, confirm your exact deadline in your EmaraTax account.
What You Need Before You Start
A good return starts with organised records. Gather:
Financial statements for the tax period, prepared under accepted accounting standards
Trial balance and general ledger
Sales and purchase invoices
Bank statements
Payroll records
Fixed asset and depreciation records
Loan and related party details
Details of any tax losses carried forward
Your corporate tax registration and login details
If your company is required to have audited financial statements, for example some free zone companies and larger businesses, complete the audit before you file.
Step by Step: How to File Your Corporate Tax Return
Step 1: Finalise Your Accounts
Close your books for the tax period, reconcile bank accounts and prepare complete financial statements. The return builds on these figures, so errors here flow through to your tax calculation.
Step 2: Adjust Accounting Profit to Taxable Income
Start with your accounting profit, then make the adjustments required by the corporate tax law. These can include non deductible expenses, exempt income, and the treatment of certain items such as entertainment costs, fines and related party transactions.
Step 3: Apply Reliefs and Elections
Check whether you can use any reliefs or elections. Small businesses may be eligible for Small Business Relief, which must be elected in the return itself. Read our guide on UAE corporate tax for small businesses to see whether you qualify. Free zone companies must confirm their status and separate qualifying and non qualifying income, as explained in our article on corporate tax for free zone companies.
Step 4: Log In to EmaraTax
Access your FTA account, choose corporate tax and open the return for the relevant tax period.
Step 5: Complete the Return
Enter the requested details, which typically include your accounting income, adjustments, taxable income, tax losses, reliefs and the tax payable. Answer the questions about related parties, free zone status and other disclosures carefully.
Step 6: Attach Supporting Information
Upload financial statements and any required schedules. If you have related party or connected person transactions, additional disclosures may be needed.
Step 7: Review, Submit and Pay
Check the calculated tax, confirm the declaration and submit the return. Pay any tax due by the deadline using an approved payment method, and keep proof of payment and a copy of the submitted return.
Corporate Tax Rates You Will Apply
For most businesses, the tax due is calculated at 0 percent on taxable income up to AED 375,000 and 9 percent on taxable income above that amount. Different treatment may apply to qualifying free zone persons and to certain large multinational groups. Tax rates, reliefs and rules are set by law and can change, so verify the current position with the FTA.
Common Mistakes When Filing
Missing the deadline because the year end was mixed up
Filing without complete or reconciled accounts
Forgetting to elect Small Business Relief when eligible
Not disclosing related party transactions
Treating personal expenses as business deductions
Ignoring the qualifying income rules for free zone companies
Failing to keep supporting records
Penalties for Late or Incorrect Filing
The FTA applies administrative penalties for late registration, late filing, late payment and record keeping failures. Late filing penalties can build up month by month, and unpaid tax can attract additional charges. The amounts and conditions are set by law and can be updated, so check the latest schedule. Our guide on corporate tax penalties in the UAE explains the common triggers and how to avoid them.
What If You Make a Mistake After Filing?
If you find an error after submitting, act quickly. The FTA provides procedures to correct a return or make a voluntary disclosure, and coming forward early is generally better than waiting to be discovered. Keep a clear record of what changed and why.
How Long Should You Keep Records?
Keep your accounting and supporting records for the period required by law, which is several years after the end of the tax period. Well organised records save time during a review and protect you if the FTA asks questions. VAT registered businesses should also keep their VAT documents together, and our guide on how to file a VAT return in the UAE explains the parallel process for VAT.
When Filing Ends: Closing or Deregistering
If your company stops trading or is closing, you must complete final returns and apply for corporate tax deregistration before the tax registration can be cancelled. Learn more in our guide on corporate tax deregistration in the UAE.
How Filing Costs Fit Into the Cost to Start a Business in Dubai
Many founders budget for the license, office and visas but forget the yearly compliance bill. The cost to start a business in Dubai should include:
Accounting software and bookkeeping
Preparation of financial statements
Audit fees, where required
Corporate tax registration and annual return filing
VAT registration and filing, where applicable
Possible tax payments once profits pass the 0 percent band
Professional advice on reliefs and elections
Prices vary between accountants and service providers, so request a written quotation. If you would rather hand off the whole process, our business support services in Dubai can manage bookkeeping, tax filing and other compliance tasks.
A Practical Filing Checklist
Confirm your tax period and deadline
Close and reconcile the books
Prepare or audit the financial statements
Calculate taxable income and apply reliefs
Complete the return in EmaraTax
Pay any tax due before the deadline
Save copies of everything
Why Work With Company Setup Consultant
Company Setup Consultant supports businesses through corporate tax registration, annual filing and closure. We explain the rules clearly, coordinate with accountants and auditors and keep you informed about updates, so your returns are accurate and on time. Our guidance follows current FTA information and focuses on preventing penalties before they occur.
Frequently Asked Questions
Q: How do I file a corporate tax return in the UAE?
A: Prepare your financial statements, log in to the FTA's EmaraTax portal, complete the corporate tax return for your tax period, submit it and pay any tax due by the deadline.
Q: When is the corporate tax return due?
A: Generally within nine months after the end of your tax period. For a 31 December year end, that means 30 September of the following year.
Q: Do I need to file if my income is below AED 375,000?
A: Yes. Registered businesses generally must file even if the tax payable is zero.
Q: Do I need audited financial statements?
A: Some businesses do, such as certain free zone companies and larger entities. Others may only need standard financial statements. Check your situation.
Q: Where do I claim Small Business Relief?
A: You elect it in your corporate tax return for each eligible tax period. It is not applied automatically.
Q: What happens if I file late?
A: You may face administrative penalties that increase over time, and unpaid tax can attract further charges. File as soon as you can and seek advice.
Q: Can Company Setup Consultant file my corporate tax return?
A: Yes. We can prepare and file returns, or support your accountant, subject to the right documents and authorisations.
Need Help Filing Your Corporate Tax Return?
A correct, on time return protects your business from penalties and gives you peace of mind. Company Setup Consultant will review your accounts, apply the right reliefs and file your return with clear and upfront pricing. Our team handles the details and follow ups so you can concentrate on running your company.