Corporate Tax Filing & Returns in the UAE
Once registered for UAE corporate tax, businesses must prepare and file an annual corporate tax return with the FTA, within 9 months of their financial year end. Getting this right requires accurate financial records, correct application of tax adjustments, and an understanding of exemptions, reliefs, and deductions available under UAE CT law. ZAMA’s qualified team manages your corporate tax return from preparation through to submission, ensuring you meet every deadline and minimise your tax exposure within the law.
What Does Corporate Tax Filing Involve?
Each taxable period, UAE-registered businesses must complete the following.
- Prepare financial statements in accordance with UAE accounting standards.
- Calculate taxable income, applying allowable deductions and adjustments.
- Assess eligibility for Small Business Relief (income up to AED 375,000).
- Account for transfer pricing rules if dealing with related parties.
- Submit the corporate tax return via the EmaraTax portal.
- Pay any tax due within the filing deadline.
The filing deadline is 9 months after the close of your financial year. For a business with a 31 December year end, the deadline is 30 September the following year. Penalties apply for late filing and late payment.
How ZAMA Prepares & Files Your Corporate Tax Return
Financial Records Review
We review your accounts and bookkeeping to ensure your financial statements are accurate and formatted to UAE standards. If your books are maintained with us, this step is seamless.
Tax Computation
We calculate your taxable income, apply all allowable deductions, assess relief eligibility (including Small Business Relief and any exempt income), and prepare the tax computation.
Transfer Pricing & Related Parties
If your business transacts with related parties, such as parent companies, subsidiaries, or associated entities, we ensure transfer pricing documentation is in place and arm’s length pricing is applied correctly.
Return Preparation & Filing
We prepare the full corporate tax return and submit it to the FTA via EmaraTax on your behalf, as your authorised tax agent. You receive a copy of the completed return and confirmation of submission.
Frequently Asked Questions
Your corporate tax return must be filed within 9 months of the end of your financial year (taxable period). For example, a business with a financial year ending 31 December 2024 must file by 30 September 2025. The FTA issues reminder notices, but responsibility for on-time filing lies with the business.
The standard UAE corporate tax rate is 9% on taxable income exceeding AED 375,000 per year. Income up to AED 375,000 is taxed at 0%. Small Business Relief allows businesses with revenue below AED 3 million to be treated as having zero taxable income for a transitional period (Tax Periods 2023, 2024, and 2025, subject to conditions).
Late filing carries an administrative penalty from the FTA. Additionally, interest may apply on late tax payments. ZAMA strongly recommends proactive planning, we flag your filing deadlines well in advance and begin preparation early to avoid any last-minute issues.
Yes. As an FTA-registered tax agent, ZAMA is authorised to prepare and submit corporate tax returns on behalf of clients via the EmaraTax portal. You simply provide us with your financial information, and we handle the rest.
File on Time. File Correctly. Leave It to ZAMA.
Our team manages your entire corporate tax filing process, from financial records to FTA submission, so you never miss a deadline and always remain compliant.