Corporate Tax Return Filing in UAE

Corporate Tax Return Filing in the UAE is now a legal obligation for all taxable businesses, including mainland and Free Zone entities. With the UAE introducing corporate tax from June 2023, companies must file returns annually through the EmaraTax portal. Filing ensures compliance, avoids penalties, and reflects proper financial transparency as mandated by the Federal Tax Authority (FTA). Whether or not your business generates profit, submitting a tax return is mandatory under UAE law.

Corporate Tax Return Filing in UAE: Everything You Need to Know for 2025

Corporate Tax Return Filing is a mandatory legal obligation for businesses operating in the UAE. Non-compliance can lead to fines and penalties imposed by the Federal Tax Authority (FTA). With the introduction of corporate tax regulations in the UAE, companies are now aligning their processes to ensure the timely submission of their tax returns as required by the Federal Tax Authority (FTA).

The UAE Ministry of Finance officially introduced Corporate Tax in January 2022, announcing its implementation in two phases—starting either June 2023 or January 2024, depending on the company’s financial year. The Corporate Tax Law took effect from June 1, 2023, with a standard rate of 9%. However, annual taxable income up to AED 375,000 is taxed at 0%, making it favorable for small businesses. The framework has been designed to align with globally accepted tax practices.

All entities classified as Taxable Persons are required to register for Corporate Tax and obtain a Tax Registration Number (TRN). In certain cases, even Exempt Persons may be asked by the FTA to complete registration.

This overview focuses on the process of Corporate Tax Filing in the UAE, outlining essential compliance steps for businesses.

What Is Corporate Tax Return Filing in the UAE?

Corporate tax return filing in the United Arab Emirates (UAE) refers to the formal submission of a company’s financial details—including income, expenses, and tax obligations—to the Federal Tax Authority (FTA). This process ensures transparency in determining a company’s corporate tax liability for a specific tax period.

The taxable person is responsible for preparing and submitting the corporate tax return, which outlines all relevant financial activities subject to corporate tax. This return must be filed within the time frame prescribed under the UAE Corporate Tax Law.

If the FTA requests additional documents, records, or supporting information, the taxpayer is legally obligated to provide the required material to assist in verifying the accuracy of the return.

Is It Compulsory to File Corporate Tax Returns in the UAE?

Yes, filing corporate tax returns is a legal requirement for businesses operating in the United Arab Emirates (UAE). The Federal Tax Authority (FTA) mandates that all eligible companies must submit their corporate tax returns and pay taxes on their taxable income in accordance with UAE tax regulations.

For businesses with an annual income below AED 375,000, the applicable corporate tax rate is 0%, offering relief to small and micro-enterprises. However, the obligation to file a tax return still applies, regardless of whether any tax is due.

This requirement is applicable to both UAE-based and foreign entities conducting business in the country. Non-compliance, including failure to file returns or pay due taxes, may lead to penalties and legal consequences.

Do UAE Businesses With No Income Still Need to File Corporate Tax Returns?

Yes, all registered taxpayers are required to file a corporate tax return, regardless of whether they generated any income during the tax period. The law does not exempt dormant companies or those with no earnings from the obligation to file.

Do Free Zone Entities Need to File Corporate Tax Returns in the UAE?

Yes, Free Zone entities are also required to file Corporate Tax returns in the UAE. Regardless of whether a business qualifies as a ‘Qualifying Free Zone Person’ or not, all Free Zone companies must comply with corporate tax filing requirements set by the Federal Tax Authority (FTA). This includes those benefiting from the 0% tax incentive on qualifying income—they are still obligated to file returns to declare their status and income transparently.

What Is the Corporate Tax Return Filing Deadline in the UAE?

Businesses have up to nine months after the close of their tax period to submit their tax return and settle any corporate tax liabilities. For instance:

A business with its first tax period beginning June 1, 2023, must file the return by February 28, 2025.
A business with a tax period starting January 1, 2024, must file by September 30, 2025.

This timeline is part of the UAE’s strategy to implement corporate tax smoothly, ensuring businesses have sufficient time to adapt and comply with the new regulations.

Benefits of Filing Corporate Tax Returns in the UAE

Some advantages of timely and compliant tax filing include:

Better financial planning and control
Single group tax return for eligible business groups
Offset of group-level profits and losses
Reduced audit risk
Enhanced reputation with regulators and stakeholders

How to File Corporate Tax Returns in the UAE

Corporate Tax Returns can be filed digitally via the EmaraTax platform, managed by the Federal Tax Authority. Currently, the FTA allows pre-registration for selected companies.

If you haven’t yet registered on EmaraTax, you must create an account. The portal integrates with UAE PASS and the UAE Central Bank to provide a seamless user experience for registration, filing, and compliance.

Step-by-Step: Corporate Tax Filing Process in the UAE

Tax Registration

Maintain Accurate Records

Keep detailed financial statements, expense logs, and tax-related documents in line with UAE tax laws.

Prepare the Tax Return

Calculate taxable income, apply deductions and exemptions, and finalize the return.

Submit the Tax Return

File your return using the FTA’s EmaraTax online platform within the specified deadline.

Make Payment

Pay the due tax amount before or on the deadline to avoid penalties.

Respond to Audit Requests

Be prepared to provide additional documentation if the FTA conducts an audit.

Documents Required for Corporate Tax Return Filing

To complete your return, you’ll typically need:

Audited financial statements
A breakdown of taxable income with supporting calculations
Depreciation schedules and tax adjustment plans
Transfer pricing documentation
Related-party transaction details
Provisions and adjustment logs

Corporate Tax Return Services in the UAE

VA Zone Auditing provides end-to-end corporate tax return filing services, assisting businesses with:

Accurate tax liability assessment
Documentation and compliance
Registration, return submission, and refund applications
Handling FTA correspondence and audits

Our team of qualified tax consultants ensures that all submissions are accurate, timely, and compliant with the latest UAE tax legislation, thereby minimizing the risk of penalties and maximizing eligible claims.

Need Help Filing Your Corporate Tax Returns?

If you’re unsure about your obligations or need help preparing your corporate tax return in the UAE, contact VAzone Auditing in Dubai. Our experienced professionals are ready to assist you with registration, documentation, compliance, and more.

FAQs: Corporate Tax Return Filing in UAE

Is corporate tax mandatory in the UAE?

Yes, corporate tax is mandatory for all businesses operating in the UAE, including mainland and Free Zone entities, as per the new UAE Corporate

Who needs to file a corporate tax return in the UAE?

All taxable persons, including mainland companies, free zone entities (qualifying and non-qualifying), and certain foreign businesses operating in the UAE, must file a corporate tax return.

Do Free Zone companies have to file corporate tax returns in the UAE?

Yes, all free zone entities are required to file a corporate tax return, even if they are qualifying free zone persons enjoying a 0% rate on qualifying income.

What is the corporate tax rate in the UAE?

The standard corporate tax rate is 9% on taxable income above AED 375,000. Income below that threshold is taxed at 0%.

Are businesses with no income still required to file a return?

Yes, even if a business has no revenue or profit, it must still file a corporate tax return if it is registered as a Taxable Person.

When is the deadline for corporate tax filing in the UAE?

Businesses must file their corporate tax return within 9 months of the end of their financial year.

How often do I need to file a corporate tax return?

Corporate tax returns in the UAE are required to be filed once per financial year—no quarterly or advance returns are needed.

What happens if I miss the UAE corporate tax filing deadline?

Late filing may result in penalties, interest on unpaid taxes, and possible audits by the Federal Tax Authority (FTA).

How can I file a corporate tax return in the UAE?

Corporate tax returns are filed online via the Emara Tax portal, which is managed by the Federal Tax Authority (FTA)

What documents are needed to file a corporate tax return?

You'll typically need:
Financial statements
Taxable income calculations
Depreciation and amortization schedules
Related-party transaction records
Transfer pricing documentation (if applicable)

What is EmaraTax, and how do I use it for corporate tax filing?

EmaraTax is the UAE's official online tax platform, where you can register, file returns, pay taxes, and manage compliance. It's integrated with UAE PASS and the Central Bank.

Can I get help from a tax consultant to file my return?

Yes, licensed tax consultants or auditing firms in the UAE, like BMS Auditing, offer assistance with corporate tax return preparation, filing, and compliance.

Will I get audited after filing my corporate tax return?

The FTA may select any return for audit. Maintaining proper records and filing accurately reduces your chances of being audited.

Can multiple companies file one group tax return in the UAE?

Yes, if companies are part of a tax group, they can file a single group return and consolidate their tax liabilities, subject to approval from the Federal Tax Authority (FTA).

Is corporate tax applicable to freelancers or individuals in the UAE?

If a freelancer or individual earns business income above the threshold and operates under a license, they may be subject to corporate tax and must file accordingly.