If you run a business in the UAE, you are required to file both a Corporate Tax return and — if registered — quarterly VAT returns with the Federal Tax Authority. While the obligation is the same for everyone, the cost and complexity of Corporate Tax filing changes significantly depending on your annual revenue. VAT filing, by contrast, stays flat regardless of how large your business is.
This guide breaks down exactly what each revenue tier means for your CT filing requirements, the documents you will need, and how VAT return filing compares in terms of cost and process.
Corporate Tax Filing: Three Revenue Tiers, Three Different Pricing Levels
Under the UAE Corporate Tax framework, every taxable entity must file an annual return. However, the depth of reporting — and therefore the professional fee — scales with revenue. Here is how it works.
Documents required: Simplified financials — an Income Statement and a Statement of Financial Position.
Audit: Not mandatory.
Documents required: Income Statement and Statement of Financial Position prepared in accordance with applicable accounting standards.
Audit: Not mandatory at the federal level, though your free zone authority may require it.
Documents required: Income Statement and Statement of Financial Position — audited.
Audit: Mandatory. A statutory audit is required for entities above the AED 50 million threshold.
Why Does the Price Increase?
The fee increase across tiers reflects the increase in compliance complexity. A business filing under Small Business Relief is essentially electing out of a full tax computation — the return is straightforward. Once revenue exceeds AED 3 million, a full tax computation is needed, including an assessment of Qualifying Free Zone Person status for free zone entities, application of any reliefs or exemptions, and preparation of supporting schedules. Beyond AED 50 million, the entity must also produce audited financials, which means the CT filing process must align with the statutory audit engagement.
What Documents Do You Need for CT Filing?
Regardless of your tier, the two core documents your Corporate Tax consultant will need are:
1. Income Statement (Profit & Loss Statement) — covering revenue, cost of goods sold, operating expenses, and net profit or loss for the financial year.
2. Statement of Financial Position (Balance Sheet) — showing assets, liabilities, and equity as at the financial year-end.
For Tier 1 (SBR) entities, simplified versions of these statements are acceptable. For Tier 2 and Tier 3 entities, these should be prepared in accordance with IFRS or IFRS for SMEs. Tier 3 entities must have them audited by a registered auditor.
VAT Filing: A Flat Fee That Doesn't Change With Revenue
We provide every VAT client with a standardised Excel template at the start of each quarter. You fill in your sales and purchase data using the template, and we handle the rest — review, classification, reconciliation, and filing. This keeps the process efficient and the cost predictable.
Why Is VAT Filing Priced Differently From CT Filing?
VAT return filing is a repetitive, standardised process. Every return follows the same format — the same boxes, the same classifications, the same submission flow on the FTA portal. The volume of transactions may vary, but the filing process itself does not change materially with business size. Corporate Tax, by contrast, introduces progressively more complex requirements — different filing bases, different documentation standards, and a mandatory audit at the top tier.
CT vs. VAT Filing — Side-by-Side Comparison
| Aspect | Corporate Tax Filing | VAT Filing |
|---|---|---|
| Frequency | Annual | Quarterly |
| Pricing structure | Tiered by revenue | Flat fee |
| Lowest fee | AED 249 + VAT | AED 199 + VAT |
| Highest fee | AED 999 + VAT | AED 199 + VAT |
| Documents from client | Income Statement + Balance Sheet | Sales & purchase data (Excel template provided) |
| Audit required? | Only if revenue > AED 50M | No |
| Filing basis varies? | Yes — SBR vs. standard | No — same for all |
What About the Statutory Audit?
If your revenue exceeds AED 50 million, a statutory audit is not optional — it is a legal requirement. In addition, many free zone authorities require an annual audit regardless of revenue for licence renewal purposes.
Our standard statutory audit fee is AED 1,500 + VAT per year. The exact fee may vary depending on the free zone authority and the complexity of the entity. We confirm the audit fee at the start of each engagement.
As an MoE-registered auditor and FTA-registered Tax Agent, Fastlane is able to handle both the audit and the Corporate Tax filing under a single engagement, ensuring consistency between your audited financials and your CT return.
How to Get Started
If you need support with Corporate Tax filing, VAT return filing, or a statutory audit, here is what to do:
Step 1: Reach out to us on WhatsApp at +971-551273479 or email info@fastlanecareer.com with your trade licence and a brief description of your business.
Step 2: We assess your revenue tier and confirm the applicable CT filing fee, VAT filing schedule, and whether a statutory audit is required.
Step 3: We share the document checklist and VAT Excel template so you know exactly what to prepare.
No hidden fees, no bundled packages you do not need — just the specific compliance services your business requires, priced transparently.
CEO, Fastlane Management Consultancy LLC — FTA Registered Tax Agent (TRN: 104218042400003) & MoE Approved Auditor. Over a decade of experience across Deloitte, Ferrero, and UAE advisory.
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