How to File a Corporate Tax Return on EmaraTax: Step-by-Step (2026)
A UAE corporate tax return is filed through the FTA's EmaraTax portal (eservices.tax.gov.ae). The process: log in, open the Corporate Tax tile, select the tax period, complete the return schedules, review the computed tax, submit, and pay via GIBAN. Allow 2–4 hours if your accounts are ready, and file well before your 9-month deadline.
Before you start: what you need
Have these ready before opening the return: your corporate tax TRN, financial statements for the tax period (audited if revenue exceeds AED 50 million or you are a Qualifying Free Zone Person), trial balance, details of any exempt income or reliefs you are claiming, related-party transaction details for transfer pricing disclosure, and your GIBAN for payment. Full checklist here /tax/guides/documents-required-corporate-tax-filing →.
The 8 steps
Step 1 — Log in to EmaraTax. Use UAE PASS or your registered email. The account must be the one holding your corporate tax registration.
Step 2 — Open the Corporate Tax module. From the dashboard, select the taxable person, then the Corporate Tax tile. The return for your due tax period appears as an actionable item.
Step 3 — Confirm entity and period details. Verify legal name, TRN, financial year dates, and business activity. Errors here should be corrected through an amendment request before filing.
Step 4 — Complete the accounting income section. Enter accounting income per your financial statements. This is the starting point; the return then applies adjustments.
Step 5 — Apply adjustments and reliefs. This is where exempt income (such as qualifying dividends), non-deductible expenses (50% of entertainment costs, fines, donations to non-qualifying bodies), interest deduction limits, Small Business Relief election /tax/guides/small-business-relief-uae-explained →, and loss relief are entered. Most filing errors happen here.
Step 6 — Complete disclosure schedules. Related-party and connected-person disclosures apply above the FTA's materiality thresholds. QFZPs complete the free zone schedules.
Step 7 — Review the computed tax and submit. EmaraTax calculates 9% on taxable income above AED 375,000. Review every figure — an incorrect return can attract a penalty even after submission, though correcting it before your deadline avoids the AED 500 incorrect-return penalty. Submit and save the acknowledgment.
Step 8 — Pay by GIBAN. Pay the tax due by bank transfer to your unique GIBAN reference, within the same 9-month deadline. Unpaid tax accrues a 14% per annum late payment penalty, applied monthly.
Common mistakes to avoid
Filing from draft rather than final accounts; forgetting the Small Business Relief election (it is not automatic); treating the filing deadline and payment deadline as different dates; and QFZPs filing without audited financial statements, which risks the 0% rate for the period.
We prepare corporate tax returns from AED 499.
Fixed fees, every return reviewed by a qualified tax advisor, filed on EmaraTax before your deadline.