Corporate Tax Return Filing in UAE: Complete Guide 2025

Deadline for filing UAE Corporate Tax Returns, for businesses with financial year ending December 20XX, is due September.

Corporate tax return filing is a key responsibility and legal requisite for businesses operating in the UAE. It is a process where businesses submit a detailed report of their income and expenses to the designated tax authority.The process is managed online through the EmaraTax portal, and any delay or failure to file tax returns can result in fines and penalties. It is advisable to be prepared to file the corporate tax returns within the timeline set by the FTA (Federal Tax Authority). 

The corporate tax, introduced in January 2022 and implemented in June 2023, has completely changed the country’s entire tax framework. It requires businesses to pay federal corporate tax at a standard rate of 9% on taxable income if it exceeds AED 375,000.

Is it Mandatory for All Businesses To File Corporate Tax Returns in the UAE?

Every business operating in the UAE must register for corporate tax and file for corporate tax returns. Even exempted entities may need to register and file returns.

How to file a Corporate Tax Return in the UAE?

✅ Step 1: Create a Corporate Tax Account with FTA

Start by creating an account on the EmaraTax portal. This platform is connected to the UAE Central Bank and UAE PASS systems. Registering is a mandatory step for managing all corporate tax-related tasks.

✅ Step 2: Tax Registration

You must obtain a TRN (Tax Registration Number) from the Federal Tax Authority (FTA). Submit all necessary documents and details during registration. This number will be used for all corporate tax filings and communications with the FTA.

✅ Step 3: Maintain Comprehensive Records

You need to keep detailed financial records of all transactions. You have to make sure that the financial records must follow UAE tax laws and International Financial Reporting Standards (IFRS). Accurate records will help calculate taxable income and prepare for tax return submissions.

✅ Step 4: Prepare Financial Documentation & Calculate Taxable Income

Determine taxable income based on your business’s net accounting profit or loss. Adjust the figures according to UAE tax laws, including any deductions and exemptions. Proper calculation of taxable income will form the base of your tax return.

✅ Step 5: Prepare and Submit the Tax Return

Use the EmaraTax portal to complete your tax return. Attach all supporting documents and all the other required details. Review the submission carefully to make sure all information is accurate before filing. Submit the tax return before the deadline to avoid penalties. Filing on time helps your business stay compliant with UAE tax regulations.

✅ Step 6: Pay the Tax Liability

After filing, pay the tax amount as per your calculated liability. Make the payment through approved channels before the due date. Delayed payments may result in fines or additional charges.

✅ Step 7: Be Ready for Tax Audits

FTA tax audit may be conducted spontaneously to check your tax return. Keep all financial records and documents readily available. Respond right after receiving any requests for additional information or verification requirements. Reach out to us for help with calculations, documentation, and filing. Professionals can guide you through the process. We make sure that you comply with all UAE corporate tax laws and avoid costly mistakes.

UAE Corporate Tax Filing Deadlines and Compliance

The question When to file a corporate tax return in the UAE? is almost all the businesses have in mind when they register company in Dubai, UAE. The answer is that businesses have nine months from the end of their relevant tax period to submit their tax return and pay the corporate tax in UAE.

Let’s understand What is the Deadline For Corporate Tax Return Filing in UAE with an example below:

For example, companies with a tax period beginning June 1st, 2023, and ending May 31st, 2024, need to file before 9 months, i.e., February 28th, 2025, while those starting January 1st, 2024, and ending December 31st, 2024, need to file before 9 months, i.e., September 30th, 2025.

Companies should note that the corporate tax system applies differently to various business structures. While most businesses must file returns, certain entities may be exempt, such as government-owned organizations performing sovereign activities and public benefit institutions. However, these exempt entities may still need to register with the FTA.

How Professional Corporate Tax Filing Services Can Help in Filing Corporate Tax in the UAE?

Given the complexity of tax regulations and the importance of compliance, many businesses opt for professional corporate tax filing services. The professional corporate tax filing services in the UAE services typically include:

• Tax Registration Assistance: Expert guidance through the registration process with the Federal Tax Authority
• Record Maintenance Support: Help in organizing and maintaining required financial documentation according to UAE tax laws
• Tax Calculation Services: Professional assistance in calculating taxable income and applicable corporate tax deductions
• Return Preparation and Filing: Complete support in preparing and submitting tax returns through the EmaraTax portal
• Compliance Monitoring: Ongoing assistance to make sure you are following the UAE tax regulations and deadlines

Corporate tax return filing in the UAE is a major shift in the country’s business rules. Success with this new tax system depends on proper attention to detail, accurate records, and meeting deadlines for compliance. Whether businesses handle taxes independently or with expert help, they must follow all rules to avoid penalties and maintain good standing with FTA (Federal Tax Authority).

SRGA simplifies corporate tax return filing for your business in the UAE. Our experts handle everything, from tax registration to accurate filing, while keeping you compliant with regulations. Partner with us and get the best corporate tax services for a smooth, tension-free tax return filing process.