Corporate Tax Return Filing in the UAE
UAE corporate tax return filing means submitting an annual return to the Federal Tax Authority within 9 months of your financial year end, declaring taxable income and paying 9% tax on profits above AED 375,000. Every juridical person incorporated in the UAE — mainland or free zone — must file, along with natural persons whose business turnover exceeds AED 1 million in a calendar year. asly tax prepares, reviews, and files returns from AED 499.
Who Must File a Corporate Tax Return
All juridical persons incorporated in the UAE, including free zone entities, must register for corporate tax and file an annual return. Natural persons conducting business or business activity with turnover above AED 1 million in a calendar year are also in scope, as are foreign entities that are effectively managed and controlled in the UAE.
| Entity type | Filing obligation |
|---|---|
| UAE mainland LLC / PJSC | Register + file annually |
| Free zone company (QFZP, 0%) | Register + file annually (0% on qualifying income) |
| Free zone company (non-qualifying) | Register + file annually at 9% |
| Branch of foreign company in UAE | Register + file annually |
| Foreign entity managed and controlled in UAE | Register + file annually as UAE resident |
| Natural person, business turnover > AED 1M / year | Register + file annually |
| Natural person, wage / personal investment / real estate income only | Not in scope |
Corporate Tax Filing Deadlines 2026
The corporate tax return and any tax due must be filed within 9 months of the end of the financial year, under Article 53 of Federal Decree-Law No. 47 of 2022. The deadline shifts with your year end.
| Financial year end | Filing deadline |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
Documents Required for Corporate Tax Filing
A UAE corporate tax return is prepared from your audited or reviewed financial statements plus supporting records. Audit is mandatory for taxable persons with revenue above AED 50 million in the tax period and for all Qualifying Free Zone Persons.
- □Audited or unaudited financial statements for the tax period
- □Trial balance reconciled to the financial statements
- □Revenue records: invoices, contracts, revenue breakdown by source
- □Expense records with supporting invoices and payment evidence
- □Corporate Tax TRN certificate from the Federal Tax Authority
- □Prior year corporate tax return (if any) and prior tax losses
- □Free zone entities: qualifying vs. non-qualifying income analysis
- □Related-party transactions and transfer pricing documentation (if applicable)
How Filing Works with asly tax
Filing follows three steps: you provide records through our platform, we prepare the return, and a qualified advisor reviews every figure before submission to the Federal Tax Authority. Every review is signed off in partnership with ACME Group, led by Carl Bayley, FCA, BSc.
- Step 01Provide recordsUpload trial balance, financials, and prior returns. About 10 minutes of your time.
- Step 02Preparation + reviewOur platform prepares the return; a qualified advisor reviews every figure.
- Step 03Filed with FTAReturn submitted through EmaraTax. You receive the confirmation.
| Revenue band | Fixed fee |
|---|---|
| Under AED 3M revenue | AED 499 |
| AED 3M – 5M revenue | AED 3,000 |
| AED 5M+ revenue | Custom quote |
Filing Through EmaraTax
The Federal Tax Authority's EmaraTax portal is the sole channel for corporate tax return submission. Filing runs in four stages: log in with your FTA account, select the corporate tax return for the relevant tax period, complete the schedules for income, adjustments and reliefs, and submit with any tax payment. asly tax files on your behalf as your preparer.
Penalties for Late or Incorrect Filing
Late filing of a corporate tax return triggers an administrative penalty of AED 500 per month for the first 12 months and AED 1,000 per month thereafter, calculated from the day after the deadline under Cabinet Decision No. 75 of 2023. Incorrect returns trigger separate penalties, and late payment of tax accrues monthly interest on the unpaid balance.