Corporate Tax Return Filing in the UAE

Every taxable person registered for UAE Corporate Tax, including free zone companies, must file a Corporate Tax return for each tax period. The return is due within nine months after the end of the tax period. For a company with a financial year ending 31 December, that means 30 September of the following year.

What the return is based on

• Financial statements for the tax period, prepared in line with the accounting standards that apply to you
• Adjustments to accounting profit to reach taxable income, such as non-deductible expenses and exempt income
• Related-party and connected-person transactions, where they apply
• Any reliefs or elections you are claiming, for example Small Business Relief
• Supporting records, which must be kept in the required form

How we help

• Preparing or reviewing the financial statements behind the return
• Working out taxable income and the tax payable
• Filing the return on EmaraTax and arranging payment of any tax due
• Advising on the elections and reliefs available to you
• Responding to FTA queries after filing

Late filing or late payment can lead to administrative penalties. If you have already missed a deadline or received a penalty notice, see our page on Corporate Tax penalties and reconsideration.

Related: Corporate Tax registration | Small Business Relief | Corporate Tax penalties | Financial statements | Corporate Tax guide 2026 | Contact us

This page is general information, not advice on your particular facts. Rules and time limits can change, so contact us and we will check your position against the current FTA requirements.