UAE Corporate Tax Return
Annual Corporate Tax return for UAE companies, filed via the FTA's EmaraTax portal within 9 months of the financial year-end. First returns are due for periods starting on or after 1 June 2023. The rate is 0 percent on the first AED 375,000 of taxable profit and 9 percent above that. A 15 percent Domestic Minimum Top-up Tax applies from 1 January 2025 to multinational groups with consolidated global revenue of EUR 750 million or more. A natural person is in scope only if turnover from business activities exceeds AED 1 million in a calendar year.
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Who this applies to
- All UAE-resident companies (mainland and free zone)
- Branches of foreign companies with UAE presence
- Non-resident companies with UAE-source income above the threshold
What to file
Corporate Tax return on EmaraTax including profit/loss reconciliation, Free Zone qualifying/non-qualifying income split (if QFZP), transfer pricing disclosures, related-party transactions. A resident person with revenue of AED 3 million or less in the period and all earlier periods can elect Small Business Relief and be treated as having no taxable income. The Ministry of Finance extended the relief to tax periods ending on or before 31 December 2029 (Ministerial Decision No. 131). A Qualifying Free Zone Person cannot use it, and neither can a member of a multinational group with consolidated revenue above AED 3.15 billion.
How to file
Online via the FTA EmaraTax portal (tax.gov.ae). Audited financial statements may be required for QFZPs and large entities.
Payment due
Tax due same date as return: pay via EmaraTax / e-Dirham. Records must be kept for seven years after the end of the tax period.
Penalties for missing this deadline
AED 500 for each month or part of a month in the first twelve months that the return is late, rising to AED 1,000 for each month or part of a month from the thirteenth month. The same AED 500 and AED 1,000 monthly penalties apply when the Corporate Tax payable is paid late. The penalty starts the day after the deadline. Persistent default can lead to licence problems.
Filing checklist
- Reconcile accounting profit to taxable income
- Apply 0% / 9% / 15% rates correctly
- For QFZPs: identify Qualifying Income vs non-qualifying
- Apply transfer pricing adjustments (Pillar 7 docs)
- File the CT return via EmaraTax
- Pay any balance via e-Dirham
Documents you'll need
- Financial statements for the tax period (audited for a Qualifying Free Zone Person)
- Trial balance and general ledger
- Fixed asset register with depreciation
- Related party transaction schedules and transfer pricing documentation
- Bank statements and tax invoices that support the deductions
Common mistakes to avoid
- Treating all Free Zone income as 0% (most isn't unless QFZP tests are met)
- Missing Pillar Two top-up obligation for groups with €750m+ revenue
- Not maintaining transfer pricing documentation for related-party transactions
- Filing without audited accounts when required
- Losing Qualifying Free Zone Person status by exceeding the de minimis limit: non-qualifying revenue above the lower of 5 percent of total revenue or AED 5 million means the entity pays 9 percent on non-qualifying income and can lose the 0 percent rate
Never miss a United Arab Emirates deadline
AccountsOS tracks every Federal Tax Authority (FTA) and Department of Economic Development (DED) / Free Zone Authority deadline and reminds you weeks ahead.
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