Table of Contents
- What Is a Corporate Tax Return?
- Who Must File?
- Tax Rates at a Glance
- Filing Deadlines by Financial Year
- Documents Required — By Revenue Tier
- How to File on EmaraTax — Step by Step
- Small Business Relief (Revenue ≤ AED 3M)
- Free Zone Companies — Qualifying Income Rules
- Other Reliefs & Deductions
- Penalties for Non-Compliance
- 8 Mistakes That Cost You Money
- How Fastlane Files Your Return in 3 Hours
- Pricing — From AED 249
- FAQs
What Is a Corporate Tax Return?
A corporate tax return is a mandatory filing submitted electronically to the Federal Tax Authority (FTA) via the EmaraTax portal. It reports your company's income, expenses, deductions, relief elections, and taxable income for a specific tax period — typically your financial year.
The UAE's corporate tax regime took effect on June 1, 2023, under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. Corporate tax is levied at 9% on taxable income exceeding AED 375,000, while income up to this threshold is taxed at 0%.
Only one corporate tax return is required per tax period. There are no provisions for advance returns, provisional returns, or quarterly filings. You file once, pay once, and you're done for the year.
Companies claiming Small Business Relief, Qualifying Free Zone Person status, or those with losses still must file a corporate tax return. A nil return is required. The AED 500/month late filing penalty applies regardless of whether tax is payable.
Who Must File a Corporate Tax Return?
Every taxable person registered for corporate tax with the FTA must file. This includes:
- Mainland companies — LLCs, sole establishments, civil companies, branches of foreign companies
- Free zone companies — FZEs, FZCs, branches, including Qualifying Free Zone Persons
- Public joint stock companies and private joint stock companies
- Natural persons conducting business — individuals with UAE business activities exceeding AED 1 million in annual turnover
- Partnerships that are treated as taxable persons (certain unincorporated partnerships)
Exempt persons (government entities, certain public benefit organisations, qualifying investment funds) are generally not required to file, though the FTA may request registration and filing in specific cases.
Tax Rates at a Glance
| Taxable Income | Rate | Notes |
|---|---|---|
| Up to AED 375,000 | 0% | Applies to all taxable persons |
| Above AED 375,000 | 9% | Standard rate on the excess |
| Revenue ≤ AED 3 million (with election) | 0% | Small Business Relief — must be elected on the return |
| QFZP qualifying income | 0% | Free zone entities meeting substance & conditions |
| QFZP non-qualifying income | 9% | Standard rate applies to non-qualifying portion |
Filing Deadlines by Financial Year
The corporate tax return must be filed within 9 months from the end of your financial year. Tax payment is due by the same deadline. Here are the key dates:
| Financial Year End | First Tax Period | Filing & Payment Deadline |
|---|---|---|
| June 1 – December 31, 2023 | 7 months | September 30, 2024 |
| January 1 – December 31, 2024 | 12 months | September 30, 2025 |
| July 1, 2023 – June 30, 2024 | 12 months | March 31, 2025 |
| January 1 – December 31, 2025 | 12 months | September 30, 2026 |
| April 1, 2025 – March 31, 2026 | 12 months | December 31, 2026 |
Corporate tax registration (getting your TRN) is a separate obligation. Even if you registered late, your filing deadline is still based on your financial year-end. Late registration doesn't extend the filing deadline.
Documents Required — By Revenue Tier
What you need depends on your company's annual revenue. Here's the exact breakdown:
Revenue Below AED 3 Million
- Revenue figure for the tax period
- EmaraTax login credentials
- Trade license copy
- Tax Registration Number (TRN)
Revenue AED 3 Million – AED 50 Million
- Income Statement (Profit & Loss)
- Statement of Financial Position (Balance Sheet)
- EmaraTax login credentials
- Trade license, TRN
- Details of related-party transactions (if applicable)
- Transfer pricing documentation (if applicable)
Revenue Above AED 50 Million
- Income Statement (Profit & Loss)
- Statement of Financial Position (Balance Sheet)
- Audited financial statements (mandatory)
- EmaraTax login credentials
- Trade license, TRN
- Transfer pricing master file and local file
- Related-party transaction disclosures
QFZPs must maintain audited financial statements regardless of revenue level. You'll also need documentation proving substance requirements, a breakdown of qualifying vs. non-qualifying income, and records of any transactions with mainland or foreign related parties.
How to File on EmaraTax — Step by Step
All corporate tax returns are filed electronically through the FTA's EmaraTax portal. Here's the process:
Log in to EmaraTax
Go to eservices.tax.gov.ae and log in with your credentials. Navigate to your corporate tax account.
Select the Tax Period
Choose the correct tax period for which you're filing. Verify the start and end dates match your financial year.
Complete the Tax Return Form
Enter financial details: revenue, cost of goods sold, operating expenses, other income, deductions, and adjustments. Elect for any applicable reliefs (Small Business Relief, QFZP election, exempt income).
Report Exempt & Non-Deductible Items
Separately disclose exempt income (qualifying dividends, capital gains on qualifying shareholdings), non-deductible expenses (fines, penalties, entertainment exceeding limits), and related-party transactions.
Compute Tax Liability
The system calculates your taxable income and applicable tax. Verify the computation is correct. Apply any foreign tax credits if applicable.
Review, Submit & Pay
Review the completed return for accuracy. Submit electronically. If tax is payable, make the payment through the same portal before the deadline.
Small Business Relief (Revenue ≤ AED 3M)
Small Business Relief is one of the most valuable provisions in the UAE corporate tax regime. If your revenue is AED 3 million or less for the tax period, you can elect to be treated as having zero taxable income — effectively paying 0% corporate tax.
Key rules:
- You must actively elect for the relief on your corporate tax return — it's not automatic
- The AED 3 million threshold applies to revenue, not profit
- You still must file a return — the election is made on the return itself
- Available for tax periods starting before January 1, 2027
- Not available to Qualifying Free Zone Persons or members of Multinational Enterprise Groups
- Tax losses from periods where relief was claimed cannot be carried forward
Our Basic plan (AED 249) includes Small Business Relief application support. We verify your eligibility, make the election correctly on EmaraTax, and ensure you're not inadvertently losing tax loss carry-forward benefits.
Free Zone Companies — Qualifying Income Rules
Free zone companies that meet the conditions to be classified as a Qualifying Free Zone Person (QFZP) can benefit from 0% corporate tax on qualifying income. But the return filing is more complex:
- Qualifying income (from activities specified by the Ministry of Finance, conducted with other free zone persons or from foreign sources) is taxed at 0%
- Non-qualifying income (mainland transactions, certain excluded activities) is taxed at 9%
- You must maintain adequate substance in the UAE — employees, offices, and expenditure commensurate with your activities
- Audited financial statements are mandatory for QFZPs regardless of revenue
- Revenue from non-qualifying activities must not exceed the de minimis threshold (the lower of AED 5 million or 5% of total revenue)
Even minor non-compliance with QFZP conditions — such as breaching the de minimis threshold or failing substance requirements — can result in loss of QFZP status for 5 consecutive tax periods. This means 5 years at 9% instead of 0%. Get the classification right the first time.
Other Reliefs & Deductions
| Relief / Deduction | What It Does | Key Condition |
|---|---|---|
| Exempt income — dividends | Dividends from qualifying shareholdings are exempt from tax | Must hold at least 5% participation |
| Exempt income — capital gains | Gains on disposal of qualifying shareholdings are exempt | 5% participation + held for 12+ months |
| Foreign tax credits | Taxes paid abroad can offset UAE corporate tax on the same income | Credit limited to UAE tax payable on that income |
| Tax loss carry-forward | Losses can be carried forward to offset future taxable income | Up to 75% of taxable income in the offset year; same entity |
| Group relief | Transfer losses between qualifying group companies | At least 75% common ownership + same financial year |
| Business restructuring relief | Tax-neutral transfers on mergers, demergers, intra-group asset transfers | Must meet qualifying conditions per CT Law |
Penalties for Non-Compliance
| Violation | Penalty | Cumulative Cost Example |
|---|---|---|
| Late filing of corporate tax return | AED 500/month (first 12 months), then AED 1,000/month | 6 months late = AED 3,000 · 18 months late = AED 12,000 |
| Late payment of corporate tax | 14% per annum interest on outstanding amount | AED 100,000 tax × 6 months = AED 7,000 interest |
| Failure to maintain required records | AED 10,000 (first), AED 20,000 (repeat within 24 months) | — |
| Filing incorrect return | AED 500 fixed penalty + potential tax adjustments | Plus interest on any underpaid tax |
| Failure to register for corporate tax | AED 10,000 | One-time |
A company that misses the deadline by just 12 months faces AED 6,000 in filing penalties alone — plus 14% interest on any unpaid tax. Our AED 249 filing fee is a fraction of even a single month's penalty. Don't wait.
8 Mistakes That Cost You Money
❌ 1. Not Filing Because "No Tax Is Due"
The most expensive mistake. Even if your taxable income is zero, you must file a return. The AED 500/month penalty doesn't care whether you owed tax.
❌ 2. Misclassifying Income
Failing to correctly identify exempt income (qualifying dividends, capital gains) means you overpay tax. Failing to identify non-qualifying income for free zone companies means you underpay — and face penalties later.
❌ 3. Forgetting to Elect Small Business Relief
Small Business Relief isn't automatic. If you qualify but forget to make the election on your return, you'll be assessed at standard rates. This is a surprisingly common error.
❌ 4. Including Non-Deductible Expenses
Fines, penalties, donations (unless to qualifying charities), entertainment costs exceeding limits, and certain interest payments are not deductible. Including them reduces your tax computation below what it should be — inviting FTA adjustments.
❌ 5. Ignoring Transfer Pricing Requirements
Related-party transactions must be at arm's length and properly documented. Companies with revenue above AED 200 million need a master file and local file. Even smaller companies need disclosure on the return.
❌ 6. Incorrect Financial Year Selection
Selecting the wrong tax period on EmaraTax — especially for companies with non-calendar financial years or short first tax periods — leads to deadline miscalculations.
❌ 7. Missing the Payment Deadline
Filing and payment have the same deadline. Some companies file on time but forget to make the payment — triggering the 14% per annum interest on the full amount.
❌ 8. Losing QFZP Status Unknowingly
Free zone companies that breach the de minimis threshold, fail substance requirements, or don't maintain audited financials lose QFZP status for 5 years — often without realising it until an FTA review.
How Fastlane Files Your Return in 3 Hours
From Documents to Filed Return
Most firms take 3–7 business days. Fastlane completes your corporate tax return — computation, preparation, compliance check, and EmaraTax submission — in 3 hours once we have your documents.
Here's how we do it:
You Send Us Your Documents
Financial statements (or revenue figure for small businesses), trade license, EmaraTax credentials. WhatsApp or email — your choice.
We Prepare Your Tax Computation
Our tax team reviews your financials, classifies income and expenses correctly, identifies all eligible reliefs and deductions, and prepares the corporate tax computation.
Compliance Check
We cross-verify against CT Law requirements: non-deductible items, transfer pricing disclosure needs, relief eligibility, and QFZP conditions (if applicable).
Filed on EmaraTax
We submit the return directly on EmaraTax, confirm the filing receipt, and send you a complete copy of the filed return plus the tax computation working papers.
Pricing — From AED 249
No hidden fees. Choose the plan that matches your revenue tier:
Basic
- Corporate tax return filing
- Free tax advisory
- Small Business Relief election
- Compliance check
- Filed in 3 hours
Business
- Tax return preparation & filing
- Tax computation workpapers
- Free tax advisory
- Compliance check
- Filed in 3 hours
Enterprise
- Tax return preparation & filing
- Tax computation workpapers
- Free tax advisory
- Transfer pricing review
- Filed in 3 hours
| Also Available | Price |
|---|---|
| Corporate Tax Registration | AED 199 — completed within 1 working day |
| Corporate Tax De-registration + Final Return | AED 499 |
Frequently Asked Questions
A mandatory electronic filing submitted to the FTA via EmaraTax that reports your company's income, expenses, deductions, and taxable income for a tax period. Every registered business must file — even if no tax is payable.
Within 9 months from the end of your financial year. December 31 year-end = September 30 deadline. June 30 year-end = March 31 deadline. Both filing and payment are due by the same date.
Revenue under AED 3M: revenue figure + EmaraTax credentials. Revenue AED 3–50M: P&L, balance sheet, EmaraTax credentials. Revenue 50M+: P&L, balance sheet, audited financial statements, EmaraTax credentials. All tiers need trade license and TRN.
0% on taxable income up to AED 375,000. 9% on income above AED 375,000. Small Business Relief (revenue ≤ AED 3M) allows 0% with election. QFZPs pay 0% on qualifying income.
AED 500/month for the first 12 months, then AED 1,000/month. Late payment attracts 14% per annum interest. A 6-month delay costs AED 3,000 in penalties alone — more than 12x our filing fee.
Yes. All free zone companies registered for corporate tax must file, including QFZPs paying 0% on qualifying income. QFZPs must also maintain audited financial statements.
3 hours from receipt of your complete documents. This includes tax computation, return preparation, compliance checks, and EmaraTax submission.
If your revenue is AED 3 million or less, you can elect to be treated as having zero taxable income — paying 0% tax. You must actively make this election on your return. Available for periods starting before January 1, 2027.
Yes. A nil return is required if you're registered for corporate tax. The AED 500/month late filing penalty applies even to nil returns.
Fastlane's pricing: AED 249 for revenue under AED 3M, AED 499 for AED 3–10M, AED 999 for above AED 10M. All plans include the 3-hour filing guarantee. No hidden fees.
Office No 33, 2nd Floor, Sheikh Rashid Building, Al Souq Street, Bur Dubai. Corporate tax filing, registration, VAT, and accounting for 1,000+ UAE businesses. Contact: +971 55 127 3479 · Enquire online