Question 1

Who has to file a corporate tax return in the UAE?

Accepted Answer

Every juridical person incorporated in the UAE and every natural person conducting business activity with turnover above AED 1 million in a calendar year must file a corporate tax return. This includes mainland companies, free zone entities (including Qualifying Free Zone Persons taxed at 0%), branches of foreign companies, and taxable natural persons. Filing is mandatory even if the return shows no tax due.

Question 2

What is the corporate tax filing deadline for 2026?

Accepted Answer

For a business with a financial year ending 31 December 2025, the corporate tax return must be filed and any tax paid by 30 September 2026 — exactly 9 months after year end. Businesses with different year ends have their own 9-month deadline. The Federal Tax Authority has not extended these deadlines.

Question 3

How much does corporate tax filing cost in the UAE?

Accepted Answer

asly tax charges fixed fees starting at AED 499 for businesses with annual revenue under AED 3 million, and AED 3,000 for AED 3–5 million. Businesses above AED 5 million revenue are quoted directly. Corporate tax registration is AED 299, whether standalone or added to a filing. Tax consultations are AED 750 per hour. There is no hourly billing on filing.

Question 4

What happens if I file my corporate tax return late?

Accepted Answer

Late filing triggers an administrative penalty under Cabinet Decision No. 75 of 2023: AED 500 per month for the first 12 months and AED 1,000 per month thereafter, calculated from the day after the deadline. Late payment of tax due adds a further monthly interest charge on the unpaid amount. Penalties apply automatically and do not require an FTA audit.

Question 5

Do free zone companies need to file corporate tax returns?

Accepted Answer

Yes. Every free zone entity must register for corporate tax and file an annual return, including Qualifying Free Zone Persons whose qualifying income is taxed at 0%. The 0% rate is a tax outcome, not an exemption from filing. Non-qualifying income of a QFZP is taxed at 9%.

Question 6

Do I need to file if my profit is below AED 375,000?

Accepted Answer

Yes. Filing is mandatory for every taxable person regardless of profit level. Profits at or below AED 375,000 are taxed at 0%, but the return still has to be prepared and submitted to the Federal Tax Authority within 9 months of the financial year end. Small Business Relief may further reduce the reporting burden if revenue is below AED 3 million.

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Fixed fees. No hourly billing.

UAE corporate tax, answered.

What is UAE corporate tax?

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