- What is Corporate Tax Filing in UAE?
- Who Must File a Corporate Tax Return?
- Corporate Tax Filing Deadlines 2026
- Documents Required by Revenue Tier
- Step-by-Step: How to File Corporate Tax in UAE
- Small Business Relief – Are You Eligible?
- Penalties for Late Filing and Non-Compliance
- Free Zone Companies and Corporate Tax Filing
- 10 Common Mistakes to Avoid
- How Fastlane Files Your Return from AED 249
- Frequently Asked Questions
What is Corporate Tax Filing in UAE?
Corporate tax filing — officially called submitting a Corporate Tax Return — is the annual process by which businesses in the UAE declare their taxable income, calculate the tax owed, and submit this information to the Federal Tax Authority (FTA) via the EmaraTax portal.
UAE corporate tax was introduced under Federal Decree-Law No. 47 of 2022, effective from June 1, 2023. The regime applies a 9% tax rate on taxable profits exceeding AED 375,000, while income up to that threshold is taxed at 0%.
Unlike VAT (filed quarterly), corporate tax returns are filed once per year, within 9 months of your financial year-end. This means your preparation, record-keeping, and accounting must be accurate throughout the year — not just at filing time.
| Taxable Profit | Tax Rate | Notes |
|---|---|---|
| AED 0 – AED 375,000 | 0% | All businesses |
| Above AED 375,000 | 9% | On the excess amount only |
| Revenue below AED 3 million | 0% (via SBR) | Small Business Relief election |
| Qualifying Free Zone income | 0% | Must meet QFZP conditions |
| MNE Pillar Two entities | 15% | Global minimum tax (large MNEs) |
Who Must File a Corporate Tax Return in UAE?
Filing is mandatory for every taxable person registered with the FTA. This includes:
- UAE Mainland companies — LLCs, sole establishments, partnerships, joint ventures, and all juridical entities licensed by DED or any emirate authority
- Free Zone companies — All free zone entities must file, even if they qualify for the 0% preferential rate as a Qualifying Free Zone Person (QFZP)
- Foreign entities with a UAE Permanent Establishment — Non-resident companies operating through a branch, office, or project in the UAE
- Natural persons / freelancers — Individuals earning over AED 1 million per year from business activities (not salary or personal investments)
- Exempt entities — Government bodies and qualifying public benefit organizations may still need to file to confirm their exempt status
Corporate Tax Filing Deadlines 2026
The filing deadline is always 9 months after the end of your financial year. Payment of any tax due must also be made by the same date. Below are the critical 2026 deadlines:
| Financial Year End | First Tax Period | Filing Deadline | Status |
|---|---|---|---|
| 31 May 2024 | 1 Jun 2023 – 31 May 2024 | 28 Feb 2025 ✓ Past | File immediately if missed |
| 30 June 2024 | 1 Jul 2023 – 30 Jun 2024 | 31 Mar 2025 ✓ Past | File immediately if missed |
| 31 December 2024 | 1 Jan 2024 – 31 Dec 2024 | 30 Sep 2026 ⏰ Upcoming | Act now — prepare early |
| 31 March 2025 | 1 Apr 2024 – 31 Mar 2025 | 31 Dec 2026 | Prepare financial records |
| 30 June 2025 | 1 Jul 2024 – 30 Jun 2025 | 31 Mar 2026 | Upcoming |
| 31 December 2025 | 1 Jan 2025 – 31 Dec 2025 | 30 Sep 2026 | Upcoming |
Documents Required for Corporate Tax Filing in UAE
The documents you need depend on your company's annual revenue. This is one of the most unique aspects of UAE corporate tax — the FTA has tiered documentation requirements. Fastlane has helped 1,000+ businesses navigate exactly these requirements.
Revenue Below AED 3 Million
Small Business Relief likely applies. Simplified filing. Minimum documentation required.
- Revenue figure for the tax period (total turnover)
- EmaraTax login credentials (provided at CT registration)
- Corporate Tax Registration Number (TRN)
- Small Business Relief election form (if applicable)
Revenue AED 3 Million – AED 50 Million
Full financial statements required. Tax at 9% on profits above AED 375,000.
- Income Statement (Profit & Loss) — full year
- Statement of Financial Position (Balance Sheet)
- EmaraTax login credentials
- Supporting schedules for deductible expenses
- Details of any related-party transactions
- Free zone income breakdown (if applicable)
Revenue Above AED 50 Million
Mandatory audit report. Full financial documentation package required.
- Income Statement (Profit & Loss)
- Statement of Financial Position (Balance Sheet)
- Mandatory Audit Report from a FTA-registered auditor
- EmaraTax login credentials
- Transfer pricing documentation (if related-party transactions exist)
- Master File / Local File (if revenue exceeds AED 200M)
Need help gathering the right documents?
Fastlane identifies your tier, guides you through every document, and files your return — from AED 249, in 1 working day.
Step-by-Step: How to File Corporate Tax in UAE (EmaraTax)
Corporate tax returns in the UAE are filed exclusively through the EmaraTax portal (tax.gov.ae), the FTA's official online platform. Here is the complete process:
Log In to EmaraTax
Access the FTA portal at eservices.tax.gov.ae using your registered account. If you don't have an EmaraTax account, you must first complete CT Registration and obtain your TRN before filing.
Select the Correct Tax Period
Navigate to the Corporate Tax section. Select the tax period for which you are filing — this must match your company's financial year. Ensure the period aligns with your trade license and registration records.
Enter Your Financial Data
Input your total revenue, gross profit, operating expenses, and net profit as per your financial statements. The system calculates taxable income after applying exemptions and deductions. Verify all figures match your accounting records exactly.
Apply Reliefs & Exemptions
Declare applicable reliefs: Small Business Relief (revenue under AED 3M), qualifying free zone income (0% rate), exempt income (dividends, capital gains on qualifying shareholdings), and deductible expenses. Each relief requires specific elections within the form.
Upload Supporting Documents
Upload financial statements, audit report (if required for Tier 3), and any other supporting schedules requested by the system. All uploads must be in PDF or accepted format. Ensure documents are dated and signed.
Review, Confirm & Submit
Carefully review all entered data before final submission. Once submitted, amendments require a separate amendment process. Download and save your submission confirmation and return copy for your records.
Pay Any Tax Due
If your return shows tax payable (profit above AED 375,000), pay via the FTA's accepted methods: e-Dirham card, bank transfer, or online payment through the portal. Payment must be made by the same deadline as the filing. Interest of 14% per annum applies to late payments.
Retain Records for 7 Years
The FTA requires all financial records, supporting documents, and filed returns to be kept for a minimum of 7 years. This includes invoices, bank statements, contracts, and correspondence. These may be requested during FTA audits.
Small Business Relief – Are You Eligible?
Small Business Relief (SBR) is one of the most valuable provisions in the UAE corporate tax regime, and one that many small businesses are not claiming correctly.
Under SBR, eligible businesses are treated as having zero taxable income for the relevant tax period — meaning you pay no corporate tax at all, regardless of your actual profits.
Eligibility Conditions for Small Business Relief:
- Revenue for the tax period must be AED 3 million or less
- The relief applies for tax periods ending on or before 31 December 2026
- The business must be a resident taxable person (juridical or natural person)
- SBR cannot be elected by businesses that are part of a Multinational Enterprise (MNE) group
- SBR must be actively elected at the time of filing — it is not automatic
| Condition | Eligible for SBR? |
|---|---|
| Revenue AED 2.5M, standalone UAE company | ✓ Yes — elect SBR |
| Revenue AED 3.5M, UAE company | ✗ No — above threshold |
| Revenue AED 1.8M, part of MNE group | ✗ No — MNE exclusion applies |
| Freelancer, AED 800K revenue | ✓ Yes — natural person qualifies |
| Free zone company, revenue AED 2M | ✓ Yes — if elected |
Penalties for Late Filing and Non-Compliance
The FTA has established a clear penalty structure for corporate tax non-compliance. These are administrative penalties imposed in addition to any taxes owed, and they accumulate over time.
| Violation | Penalty | Notes |
|---|---|---|
| Late CT Registration | AED 10,000 | One-time fixed penalty |
| Late Filing – first 12 months | AED 500/month | Per month of delay |
| Late Filing – after 12 months | AED 1,000/month | Continuing until filed |
| Late Payment of Tax | 14% per annum | On outstanding unpaid tax amount |
| Inaccurate return (underpaid) | Up to 50% of unpaid tax | Intentional errors attract higher penalties |
| Failure to maintain records | AED 10,000–50,000 | Per violation |
| Failure to cooperate with FTA audit | AED 20,000+ | May trigger criminal proceedings |
Free Zone Companies and Corporate Tax Filing UAE
Free zone businesses face unique complexities when filing corporate tax returns. The key distinction is between Qualifying Free Zone Persons (QFZPs) and non-qualifying free zone entities.
Qualifying Free Zone Person (QFZP) Conditions:
- Must derive income from Qualifying Activities (as defined by the Ministry of Finance)
- Cannot earn more than a De Minimis threshold of non-qualifying income (5% of total revenue or AED 5 million, whichever is lower)
- Must maintain adequate substance in the relevant free zone
- Financial statements must be audited if revenue exceeds AED 50 million
- Must not have made a corporate tax group election as a taxable person
Non-Qualifying Free Zone Income:
Even QFZPs may earn income that does not qualify for the 0% rate. Common examples include income from mainland UAE customers (in some cases), income from excluded activities (such as banking or insurance), and income below the substance requirements. This non-qualifying income is subject to the standard 9% rate and must be separately reported in your corporate tax return.
10 Common Mistakes to Avoid When Filing Corporate Tax in UAE
Based on Fastlane's experience filing returns for 1,000+ UAE businesses, these are the mistakes we see most frequently — all of which can be easily avoided with proper preparation.
❌ 1. Filing Late (or Not Filing at All)
AED 500/month penalties accumulate fast. Even if you owe zero tax, you must file. We see businesses that waited "to see if they needed to" — they always did.
❌ 2. Not Electing Small Business Relief
Businesses under AED 3M revenue skip the SBR election and pay thousands in unnecessary tax. SBR must be actively elected — it's never automatic.
❌ 3. Misclassifying Income and Expenses
Categorizing exempt income as taxable (or vice versa) creates inaccurate returns. Misclassified entertainment expenses and fines as deductible is also common.
❌ 4. Incorrect Free Zone Income Treatment
Free zone businesses mix qualifying and non-qualifying income, risking loss of QFZP status for 5 years. Requires careful income segregation and documentation.
❌ 5. Missing Related-Party Disclosures
Failing to disclose transactions with related parties (owners, group companies, family members) is a significant compliance risk and can trigger FTA audits.
❌ 6. Using Unaudited Financials (Tier 3)
Companies with revenue above AED 50M must submit audited financial statements. Submitting unaudited figures for this tier can invalidate the filing.
❌ 7. Deducting Non-Allowable Expenses
UAE CT law disallows certain expenses: fines, penalties, 50% of entertainment costs, personal expenses, and donations to non-qualifying entities. These must not reduce taxable income.
❌ 8. Wrong Financial Year in the Filing
Companies sometimes file for the wrong period, especially in year one. The tax period must match your actual financial year as registered with the FTA.
❌ 9. Missing the Payment Deadline
Filing on time but missing the tax payment triggers 14% annual interest on unpaid amounts. Filing and payment are due on the same date — ensure both are completed.
❌ 10. Poor Record-Keeping
The FTA requires 7 years of record retention. Businesses that don't maintain organized documentation face serious complications during audits, even years after filing.
How Fastlane Files Your Corporate Tax Return from AED 249
Fastlane has been the UAE's most affordable corporate tax filing service since the regime launched in 2023. We've filed returns for over 1,000 businesses across mainland and all major free zones — zero penalties incurred by any Fastlane client.
| Plan | Revenue | Price | Includes |
|---|---|---|---|
| Basic | Under AED 3 million | AED 249 | Corporate tax filing · SBR application support · Free tax advisory · Compliance check |
| Business | AED 3M – AED 10M | AED 499 | Corporate tax return preparation & filing · Free advisory · Compliance check |
| Enterprise | Above AED 10M | AED 999 | Full return preparation & filing · Dedicated advisor · Compliance check · Related-party review |
What Makes Fastlane Different:
- Filed in 3 hours — once we receive your documents, your return is submitted within 3 hours on the same working day
- AED 199 for CT Registration — the lowest price in the market, and often the first step before filing
- SBR advisory included — we always check if you qualify and elect relief on your behalf
- Zero errors track record — 1,000+ returns filed, zero client penalties from filing errors
- No hidden costs — flat fee, nothing extra
- Full document guidance — we tell you exactly what to send and in what format
File your corporate tax return from AED 249
Mainland · Free Zone · Natural Persons — all covered. Submitted in 3 hours. +971 55 127 3479