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.
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.
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.
Penalties for missing this deadline
AED 500 per month (max AED 10,000) for late filing. Plus monthly penalty on unpaid tax (1% per month after the first month). Persistent default can lead to license cancellation.
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
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
Never miss a United Arab Emirates deadline
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