With the rollout of corporate tax in the UAE, businesses must adapt to new compliance challenges. For companies across the UAE, including Dubai and Abu Dhabi, understanding the process of corporate tax filing is essential to remain compliant with UAE corporate tax regulations. The process involves various stages, from initial UAE FTA registration to annual return filing and payment. Partnering with an expert corporate tax provider in the UAE ensures a seamless corporate tax registration and filing process in the UAE.
In this article, we will outline how to file corporate tax in the UAE and its deadlines, requirements, and obligations, and provide tips for you to be compliant. Even if you are inexperienced with UAE corporate tax, this article will help you file your corporate tax in the UAE confidently.
Filing Corporate Tax in the UAE: A Complete Walkthrough
Step 1: Review the UAE Corporate Tax Structure
- The UAE corporate tax system is applicable to worldwide income generated by businesses situated in the UAE.
- Any business earning taxable income above AED 375,000 will be subject to UAE Corporate Tax at 9%. Income up to AED 375,000 is taxed at 0%
Step 2: Determine UAE Corporate Tax Applicability
- All companies incorporated or operating in the UAE, including free zone companies, would be subject to UAE corporate tax.
- Non-resident companies that have a permanent establishment in the UAE or derive income from a real estate property within the UAE will be subject to UAE corporate tax.
Step 3: Prepare for Filing UAE Corporate Tax
- Keep accurate records: Keep records to ensure that financial documents and all supporting linked documentation are complete, accurate, and accessible.
- Apply the correct Corporate Tax Return form: Select the one applicable to your business type, as provided by the UAE FTA, in line with UAE corporate tax regulations.
- Determine Taxable Income: Derive the taxable profit after adjustments and exemptions in accordance with the recent UAE corporate tax law.
- Calculate Corporate Tax: Confirm the taxable income to which corporate tax will be levied under the UAE corporate tax law.
- Adhere to UAE CT Filing Dates: UAE Corporate tax return must be filed within 9 months of the end of the reporting year.
- Submit Returns on EmaraTax: File your UAE corporate tax return electronically through the UAE FTA’s EmaraTax system.
- Corporate Tax Payment Obligation in UAE: Businesses must pay their corporate tax liability, as reflected in the filed return, on or before the stipulated due date to avoid penalties.
- Corporate Tax Audit in UAE: The UAE FTA may conduct a corporate tax audit and request supporting financial records to verify the accuracy of your submitted UAE corporate tax return.
Connect with one of the top 10 corporate tax consultants in the UAE and UAE FTA tax agent – Jaxa Chartered Accountants, having 18 + years of experience and expertise in calculating corporate tax liability and ensuring an accurate UAE corporate tax filing process.
Stepwise Guide to Filing Corporate Tax in the UAE
Let’s have a look at the main steps involved in filing a corporate tax return in the UAE.
Register with the UAE FTA:
- Every business must have a valid tax Registration number (TRN) issued by the UAE FTA through the Emaratax portal.
- Make sure your business has a valid trade license.
Keep Financial Statements current:
An accurate financial statement is important to file corporate tax returns, as these are:
- Income statement: summarizes income and expenses to provide taxable income.
- Balance Sheet: Lists assets, liabilities, and equity at the end of the financial year.
- Cash flow statement: Reflects liquidity and cash movement during the period.
At Jaxa, we ensure your financial statements are prepared in full compliance with IFRS, giving you confidence and accuracy when filing your UAE Corporate Tax Return.
Finalize Your UAE Corporate Tax Return Filing:
Businesses in the UAE must file their Corporate Tax Return using the prescribed UAE FTA form through the EmaraTax portal. It is important to calculate taxable income accurately, taking into account all allowable deductions and exemptions under the UAE Corporate Tax regulations. Attach necessary documentation to support your claims.
File Your UAE Corporate Tax Return Online:
Businesses in the UAE should be able to prepare and follow the proper documents and requirements of the UAE FTA and have a seamless corporate tax filing process.
- Make sure that all the financial information recorded is correct.
- Upload all necessary supporting documents.
- Log in to the FTA’s EmaraTax portal.
- Click ‘Submit’ to file your UAE Corporate Tax Return.
UAE FTA Confirmation:
- Once your corporate tax return is successfully submitted, the UAE FTA issues a confirmation.
- This acknowledgement serves as evidence of successfully filed corporate tax compliance.
- Store the records for audit or verification purposes.
UAE Corporate Tax Payment:
- Settle your corporate tax liability on or before the deadline set by the UAE FTA.
- Track the payment schedules and settlement options through the UAE FTA Emaratax system.
Preserve Your Tax Documentation:
- Retain tax documents for at least 7 years as required by the UAE FTA
- Keep both electronic and paper copies of all tax records.
- Keep detailed records to support your UAE corporate tax return.
Professional Assistance for UAE Corporate Tax Compliance
- Partner with a trusted corporate tax consultant in the UAE- Jaxa Chartered Accountants to streamline your UAE corporate tax return.
- Benefit from end-to-end support in preparing and filing corporate tax returns.
Corporate Tax Filing Services in the UAE & Dubai
Filing corporate tax in the UAE effectively requires diligence, regulatory compliance, accurate documentation, and timely compliance. To stay compliant with UAE corporate tax law by planning early, systematic record keeping, seeking guidance from a leading accounting and auditing firm in the UAE, as well as the UAE FTA tax agent – Jaxa Chartered Accountants.
Our corporate tax consultant in the UAE always stays alert with UAE tax laws, reviews corporate tax return filing and submission, and calculates tax liability while keeping a good connection with the UAE FTA for updates and notifications.
Our expert tax advisors at Jaxa help to prepare and submit corporate tax return filing without stress and penalty. Our corporate tax services in UAE include corporate tax registration, refunds, filing returns, and paying liabilities.
Reminder: The first UAE Corporate Tax Return filing deadline is 30th September 2025. Don’t wait until the last minute—partner with Jaxa Auditors today for timely compliance.
Your trusted partner for UAE corporate tax returns- Let Jaxa Auditors handle your UAE corporate tax filings.
