Return prepared from your books
We build your Corporate Tax return directly from your accounting records, so the figures tie back to a clean, reconciled trial balance rather than estimates.
Corporate Tax filing · UAE
Corporate Tax filing, prepared and filed on time
Your return built from the books, taxable income computed at 0% up to AED 375,000 and 9% above, reliefs assessed, and filed on EmaraTax within the 9-month deadline.
What your Corporate Tax filing covers
From the trial balance to a filed return on EmaraTax.
Taxable-income computation
We compute taxable income from your IFRS accounting profit, applying 0% up to AED 375,000 and 9% above so the tax due is calculated correctly.
Adjustments & disallowables
We adjust accounting profit for disallowed and partly deductible items — such as specific entertainment costs — so accounting profit and taxable income are not treated as the same figure.
Filing on EmaraTax
We file the completed return through the FTA EmaraTax portal — one return per tax period — and confirm submission back to you.
9-month deadline management
The return and any payment are both due within 9 months of your period end. We track your period and file ahead of that date.
Small Business Relief election
Where revenue is up to AED 3,000,000 and you qualify, we assess and elect Small Business Relief — a transitional relief available only for tax periods ending on or before 31 December 2026.
From books to filed, in four steps
A clear path that keeps every tax period on track.
01
Prepare the accounts
We reconcile your books to a clean trial balance so the return is built on figures that stand up to review.
02
Compute taxable income
We adjust accounting profit for disallowed items and reliefs, applying 0% up to AED 375,000 and 9% above.
03
Assess reliefs
Where eligible, we assess Small Business Relief and review whether electing it is beneficial for the period.
04
File on EmaraTax
We file the return on EmaraTax within 9 months of your period end and confirm the submission and any payment due.
Why UAE businesses file Corporate Tax with us
A correct Corporate Tax return depends on correct books. Because we can maintain your bookkeeping and file your return together, your taxable income is computed from reconciled accounts and the filing is defensible if the FTA reviews it.
Not registered yet? Start with Corporate Tax registration. See the wider Corporate Tax services, learn the rules in the UAE Corporate Tax guide, or walk through how to file a Corporate Tax return.
- Return built from reconciled IFRS accounts, not estimates
- Accounting profit correctly adjusted to taxable income
- Small Business Relief assessed where revenue is up to AED 3,000,000
- Filed on EmaraTax within the 9-month deadline
- One return per tax period, with any payment tracked
- One partner for Corporate Tax, VAT, and bookkeeping
Corporate Tax filing questions, answered
The essentials on UAE Corporate Tax returns and how we file them.
When is the UAE Corporate Tax return due?
The Corporate Tax return and any payment are both due within 9 months of the end of your tax period. A business with a tax period ending 31 December therefore files and pays by the following 30 September. There is one return per tax period, filed through the FTA EmaraTax portal. We track your period and file ahead of the deadline.
How is taxable income different from accounting profit?
Your accounting profit under IFRS is the starting point, not the final taxable figure. We adjust it for items that are disallowed or only partly deductible for tax — such as certain entertainment costs and other items defined in the Corporate Tax rules — to arrive at taxable income. Corporate Tax is then applied at 0% up to AED 375,000 and 9% above.
What is Small Business Relief and can I elect it?
Small Business Relief allows a business with revenue of up to AED 3,000,000 in the relevant period to elect to be treated as having no taxable income, which simplifies its filing. It is a transitional relief available only for tax periods ending on or before 31 December 2026, so it is time-limited. It is not available to Qualifying Free Zone Persons or members of large multinational groups. We assess whether you qualify and whether electing it is beneficial.
Do I still need to file if my tax is zero?
Yes. Filing is a compliance obligation separate from whether tax is payable. A registered taxable person must file a return for each tax period even if taxable income falls within the 0% band or Small Business Relief applies. We prepare and file it either way.
What happens if I file or pay late?
Late filing carries a penalty of AED 500 per month for the first twelve months and AED 1,000 per month from month thirteen. Late payment of Corporate Tax accrues at 14% per annum, applied monthly on the unpaid tax. Filing and paying within the 9-month window avoids both, which is why we manage the deadline for you.
Do I need to register before I can file?
Yes. You must be registered with the FTA for Corporate Tax before a return can be filed. If you are not yet registered, we handle that first through our Corporate Tax registration service and then prepare your return on the same records.
Enquire
Talk to a UAE Corporate Tax specialist
Tell us your tax period and where your books stand, and a UAE specialist will come back to you shortly about preparing and filing your return.