If your company is registered for corporate tax in the UAE, you file a return every year. The process is simpler than most people expect, but the deadline arrives quickly and a late return costs money. Here is how to file a corporate tax return in UAE, when it is due, and how to pay.
Do You Need to File?
If your business is registered for corporate tax, yes. You file a return for every tax period, even if you made no profit. Imagine a company that broke even one year. It still has to file. A dormant company has to file too. A return showing zero income is still a return.
Free zone companies and some other businesses can be treated differently, so check your status with the Federal Tax Authority (FTA) before you start.
When Is the Deadline?
Learning how to file corporate tax in UAE starts with knowing your deadline. Your tax period is usually twelve months, and for most businesses it matches your financial year. You have nine months after the last day of that period to file the return and pay any tax due.
Consider a trading company in Dubai whose financial year runs from 1 April 2025 to 31 March 2026. Its deadline is 31 December 2026. Today is 28 October 2026, so the company has roughly two months left. If it waits until December, the bookkeeping, the tax calculation, and the payment all land in the same rush. Most late filings happen this way: the date was known, but nobody started the work early.
Put the deadline in your calendar as soon as your financial year starts, and set a reminder at least 60 days before it.
Changed Your Year-End?
Your deadline moves with your new tax period. Confirm the new period with the FTA before your first return is due. Getting this wrong is one of the easiest ways to file late without meaning to.
How to File a Corporate Tax Return in UAE, Step by Step
1. Make Sure You Are Registered
Log in to the FTA portal and check that your registration is active. If it is not, fix that first, because you cannot file without it.
2. Pull Your Financial Statements
You need the numbers for the tax period. Your financial statements, general ledger, and bank records will cover most of what you need. Keep copies of invoices in case the FTA asks for them later.
3. Work Out Your Taxable Income
Start with your accounting profit and adjust it. Some expenses are not deductible for tax. Some income is exempt. You may also be able to carry forward losses from earlier years. This is where most errors happen, so take your time here.
4. Fill In the Return on EmaraTax
EmaraTax is the FTA’s online system. Enter your figures, attach the documents you need, and check the company name and registration number. A small mismatch can hold up your submission.
5. Submit and Keep a Copy
Review every figure once more, then submit. Save the confirmation and a PDF of the return. You will need both next year, and possibly sooner if the FTA contacts you.
How Much Tax Do You Pay?
Corporate tax is 9% on taxable income above AED 375,000. Income up to that amount is taxed at 0%. Using Lumen Advisory again, suppose its taxable income is AED 500,000. The first AED 375,000 is taxed at 0%. The remaining AED 125,000 is taxed at 9%, which comes to AED 11,250.
The payment is due on the same date as the return. Use the payment reference that EmaraTax generates for your return. A wrong reference can delay the payment being matched to your account, so copy it exactly.
If your taxable income is zero or negative, you owe nothing. You still have to file.
What Happens If You Are Late?
For a first late return, the FTA charges a fixed penalty of AED 500. Repeat late filings can cost more, and late payment attracts its own penalty. Penalty amounts can change, so check the FTA website before you rely on any figure, including the ones in this article.
Mistakes We See Most
- Skipping the return because the company made no profit
- Working from draft or out-of-date numbers
- Forgetting to adjust for expenses that are not deductible
- Using the wrong payment reference
- Missing the deadline after changing the year-end
Need Help?
Filing is manageable when your records are in order. It becomes stressful when you start in the last two weeks. If you want support with registration, preparing the return, or filing, NovaFin can help at novafinglobal.com. For official rules and forms, go to tax.gov.ae.
Frequently Asked Questions
Do I need to file a corporate tax return if my company made no profit?
Yes. If you are registered for corporate tax, you file a return every tax period, even when taxable income is zero.
When is the corporate tax deadline in UAE?
You have nine months after the end of your tax period. For a year ending 31 December, that is 30 September of the following year.
Where do I file my corporate tax return?
You file through EmaraTax, the FTA’s online portal.
What tax rate applies to corporate income in UAE?
Taxable income above AED 375,000 is taxed at 9%. Income up to that amount is taxed at 0%.
What happens if I file late?
The FTA charges a fixed AED 500 penalty for a first late return. Repeat late filings and late payment can cost more.
Do I need an accountant to file?
No, the law does not require one in every case. An accountant or tax adviser can help you get the adjustments right, which is where most errors happen.