UAE corporate tax guides.
Answer-first explanations of the UAE corporate tax regime, written for people who need to file this year. Every guide is reviewed by a qualified tax advisor.
Missed Your UAE Corporate Tax Deadline? What to Do Now (2026)
Haven't filed your UAE corporate tax return? Penalties are AED 500 per month and still growing. What it costs, what to do first, and how to stop the meter.
UAE Corporate Tax Filing Deadline 2026: All Dates by Financial Year
The UAE corporate tax filing deadline is 9 months after your financial year end. For FY ending 31 December 2025, the deadline is 30 September 2026. Full date table inside.
How to File a Corporate Tax Return on EmaraTax: Step-by-Step (2026)
File your UAE corporate tax return on EmaraTax in 8 steps — from logging in with UAE PASS to payment by GIBAN. Complete 2026 walkthrough with document checklist.
Filing Your First UAE Corporate Tax Return: Complete Guide (2026)
First UAE corporate tax return? What to file, when (9 months from year end), what it costs, the 31 July waiver date, and the 7 mistakes first-time filers make.
AED 10,000 Late Registration Penalty: How the FTA Waiver Works (2026)
The FTA waives the AED 10,000 corporate tax late registration penalty if you file your first return within 7 months of your first tax period's end — 31 July 2026 for FY2025.
Small Business Relief in UAE Corporate Tax: Who Qualifies in 2026
Small Business Relief lets UAE businesses with revenue of AED 3 million or less pay no corporate tax — if elected in the return, for periods ending by 31 Dec 2026.
Free Zone Corporate Tax: How to Keep Your 0% Rate (QFZP Guide 2026)
UAE free zone companies pay 0% corporate tax only as Qualifying Free Zone Persons — qualifying income, substance, audited accounts, and the de minimis test explained.
Documents Required for UAE Corporate Tax Filing: Full Checklist (2026)
The complete document checklist for filing a UAE corporate tax return — financial statements, trial balance, TRN, related-party schedules, and when an audit is mandatory.
Corporate Tax for Freelancers & Sole Establishments: The AED 1M Rule (2026)
Freelancers and sole establishments in the UAE must register and file corporate tax if business turnover exceeds AED 1 million in a calendar year. Salary and personal investments don't count.
How to Register for UAE Corporate Tax: Step-by-Step Guide (2026)
Register for UAE corporate tax on EmaraTax in 7 steps — documents needed, deadlines, the AED 10,000 late penalty, and how long the TRN takes. Complete 2026 guide.
Audited Financial Statements for UAE Corporate Tax (2026): Who Needs Them
Do you need audited accounts for UAE corporate tax? Required above AED 50 million revenue, for every Qualifying Free Zone Person, and now for all tax groups under Ministerial Decision 84 of 2025.
UAE Corporate Tax Groups (2026): Conditions, Benefits & the 95% Rule
Forming a UAE corporate tax group requires 95% ownership and a shared financial year. One return, one AED 375,000 threshold — and joint liability. When grouping helps and when it costs.
Transfer Pricing UAE Corporate Tax (2026): Thresholds & Disclosure Form
UAE transfer pricing explained — arm's length applies to every related party transaction. Disclosure form at AED 40 million, connected persons at AED 500,000, documentation at AED 200 million.
UAE Free Zone Tax Rules Changed: MD 229 & MD 230 of 2025 Explained
Ministerial Decision 229 of 2025 replaced MD 265 of 2023 and applies retroactively from 1 June 2023 — expanding qualifying activities. Free zone returns already filed may need revisiting.
Voluntary Disclosure UAE Corporate Tax (2026): Correcting a Filed Return
Found an error in a filed UAE corporate tax return? A voluntary disclosure corrects it — and self-correcting before an FTA audit notice costs materially less than waiting.