For UAE companies with a 31 December year-end, 30 September marks an important corporate tax filing and payment deadline. Under the standard corporate tax regime, taxable income is generally subject to corporate tax at 0% up to AED 375,000 and 9% above that threshold. Different rules may apply if you are a Qualifying Free Zone Person (QFZP).
If you are preparing your corporate tax return, you may also consider whether you qualify for Small Business Relief. The relief has been extended to tax periods ending on or before 31 December 2029, allowing eligible businesses with revenue of up to AED 3 million to continue electing for SBR, subject to the applicable conditions. In this article, we provide more information on:
- Who needs to file a UAE corporate tax return?
- When is the UAE corporate tax filing deadline?
- What information and records should businesses prepare before filing?
- How to file a UAE corporate tax return
- Common UAE corporate tax filing mistakes
- What happens if you miss the UAE corporate tax filing deadline?
- How we can help
- Frequently asked questions
Who needs to file a UAE corporate tax return?
Broadly, entities within the scope of UAE corporate tax are required to file a corporate tax return for each tax period. This can include:
- Mainland companies: Generally, they need to file a corporate tax return even where their taxable income falls below the threshold at which the 9% corporate tax rate applies.
- Free Zone Persons (FZPs): Generally, FZPs remain subject to corporate tax filing requirements. This includes QFZPs that may benefit from a 0% rate on qualifying income, provided they continue to meet the relevant conditions.
- Loss-making companies: A tax loss does not generally remove the filing obligation. Filing is also important where qualifying losses may be carried forward and used against taxable income in future periods, subject to the applicable rules.
- Companies with no activity: A company that remains a Taxable Person may still have filing obligations even if it has not started trading or had no activity during the relevant tax period. The absence of business activity does not, by itself, remove an applicable corporate tax filing obligation.
Who is exempt from UAE corporate tax?
Certain entities and activities may be exempt from corporate tax in the UAE, subject to the applicable conditions. Government entities are automatically exempt, while government-controlled entities specified in a Cabinet Decision are also exempt. Other exempt persons can include:
- Extractive businesses that meet the relevant conditions
- Non-extractive natural resource businesses that meet the relevant conditions
- Qualifying public benefit entities
- Qualifying investment funds
- Public or private pension and social security funds that meet the relevant conditions
- UAE juridical persons that are wholly owned and controlled by certain specified exempt persons and carry out prescribed activities
When is the UAE corporate tax filing deadline?
In the UAE, you are generally required to file your corporate tax return and pay any corporate tax due within nine months of the end of your tax period. The table below shows how this applies to different financial year-ends:
| Financial year-end | Tax return and payment deadline |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
What information and records should businesses prepare before filing?
Before you file your UAE corporate tax return, make sure your financial and tax information is complete and consistent. This will usually include your financial statements, accounting records and revenue information for the relevant tax period. These records provide the basis for determining taxable income and should support the figures reported in your return.
You should also review any related-party transactions and have your group structure information available where relevant, particularly if you have transactions with other group entities in the UAE or overseas. If you have previously made any corporate tax elections or claimed reliefs, these should also be checked as they may affect the current filing position.
It is also important to confirm that your corporate tax registration details are up to date, including your Tax Registration Number and the tax period you are filing for. If you would like support reviewing your records before filing, please speak with our team.
How to file a UAE corporate tax return
UAE corporate tax returns are filed through the Federal Tax Authority (FTA)’s EmaraTax platform. Before you reach the filing stage, however, much of the work involves making sure your accounts and tax position are in order. In our experience, this is where most of the preparation takes place.
1. Confirm your tax period and filing deadline
The first step is to confirm the tax period you’re filing for and the corresponding deadline. In most cases, the return and any corporate tax due must be filed and paid within nine months of the end of the tax period.
2. Finalise your financial statements and accounting records
Make sure your financial statements are complete and supported by the underlying accounting records before preparing the return. Any gaps, inconsistencies or incorrectly classified transactions should be addressed at this stage.
It is also important to confirm whether your financial statements need to be audited for corporate tax purposes.
3. Calculate taxable income and corporate tax payable
The calculation generally starts with your accounting income for the relevant tax period, which is then adjusted under the UAE corporate tax rules. This can include reviewing deductible and non-deductible expenses, exempt income and any eligible tax losses available. The resulting taxable income is then used to calculate the corporate tax payable.
Importantly, your accounting income and taxable income will not necessarily be the same. The accounting and tax treatment of individual items can differ, which may affect the business’ final corporate tax position.
4. Review available elections, exemptions and reliefs
Before finalising the calculation, check whether any elections, exemptions or reliefs apply to your business.
For example, an eligible Resident Person may elect for Small Business Relief where its revenue does not exceed AED 3 million in the relevant tax period and all relevant previous tax periods, subject to the other conditions. Small Business Relief is not available to QFZPs or members of multinational enterprise groups that fall within the applicable revenue threshold, and eligibility remains subject to the conditions prescribed under the UAE Corporate Tax regime. As of August 2026, the relief has been extended to cover eligible tax periods ending on or before 31 December 2029.
Depending on your structure and transactions, you may also consider the Participation Exemption, Tax Loss Relief, Qualifying Group Relief or Business Restructuring Relief.
5. Submit your corporate tax return
Once the calculation is complete, you can prepare and submit the return through EmaraTax. The information required will depend on your circumstances but may include your financial results, relevant tax adjustments, elections, reliefs and any applicable disclosures or schedules.
After submission, the relevant records and supporting documents should be retained for at least seven years following the end of the relevant tax period, in accordance with applicable corporate tax record-keeping requirements. These records should be sufficient to support the information reported and may need to be provided to the FTA upon request.
6. Pay any corporate tax due
Any corporate tax payable must generally be paid within nine months of the end of the relevant tax period, which is normally the same deadline that applies to filing the return. It is advisable to arrange payment in advance and follow the relevant EmaraTax payment process.
Common UAE corporate tax filing mistakes
The table below highlights some of the common issues to watch for while preparing your UAE corporate tax return:
| Common UAE corporate tax filing mistake | What to watch for |
|---|---|
| Assuming a free zone company does not need to file | Free zone companies can remain subject to filing requirements, including QFZPs benefiting from a 0% rate on qualifying income. |
| Missing the UAE corporate tax filing deadline | Returns and any tax due generally need to be filed and paid within nine months of the end of the relevant tax period. Missing the deadline can result in penalties. |
| Preparing the return before finalising financial records | Incomplete records may affect the accuracy of your taxable income calculation and the figures reported. |
| Assuming loss-making or dormant companies do not need to file | A company may still be required to file even where it has made a loss or had no activity. |
| Using accounting profit without making tax adjustments | While your accounting income provides the basis for determining taxable income, adjustments may be required under the UAE corporate tax rules. |
| Overlooking reliefs, exemptions or related-party transactions | These can have an impact on your corporate tax position and the information or disclosures required. |
What happens if you miss the UAE corporate tax filing deadline?
If you miss the UAE corporate tax filing deadline, the outstanding return must still be submitted and administrative penalties may apply. The FTA states that the penalty for late submission is AED 500 for each month, or part of a month, during the first 12 months, increasing to AED 1,000 for each month, or part of a month, from the 13th month onwards. Separate penalties may apply where corporate tax remains unpaid or other tax obligations have not been met.
From our perspective, the important thing is to address the position as soon as possible. Bringing the filing and payment position up to date promptly can help prevent the issue from carrying into the next tax period.
How we can help
If you need support with your UAE corporate tax filing, our Dubai team has expertise across both mainland and free zone structures. With Hawksford, you will have direct access to experienced specialists who can help you work through the filing process. This can include reviewing the underlying figures and tax calculations. Depending on your circumstances and the scope of the engagement, we can also assist you with the preparation and submission of your corporate tax return.
Our approach is relationship-led, so the support does not stop once a single filing has been completed.
We can also coordinate corporate tax requirements with wider governance and compliance obligations, helping you maintain a more consistent approach as your business grows and future filing periods come around. Please get in touch with our team to start preparing for your upcoming filing.
You can find more information on other UAE tax and accounting requirements in our guide.
Frequently asked questions
How should businesses prepare for their first UAE corporate tax filing?
Start by confirming your tax period and filing deadline, then make sure your financial statements and accounting records are complete. You should also review the adjustments needed to move from accounting income to taxable income and check whether any elections or reliefs may apply.
If this is your first filing, our team can help you prepare and submit your return.
Does Small Business Relief remove the need to file a corporate tax return?
No. If you elect for Small Business Relief, you still need to file a corporate tax return for the relevant tax period. Eligible businesses can submit a simplified return, but the filing requirement remains. If you would like help assessing whether Small Business Relief applies, please reach out to our team.
Does a UAE corporate tax return need to be supported by audited financial statements?
Not in every case. For tax periods commencing on or after 1 January 2025, audited financial statements are required for certain taxable persons, including those with revenue exceeding AED 50 million and Qualifying Free Zone Persons (QFZPs), subject to the detailed requirements. Other businesses may be able to file using unaudited financial statements, provided the applicable accounting and record-keeping requirements are met.
Can corporate tax returns be amended after submission?
Yes, although the appropriate correction process will depend on the nature and materiality of the error. Depending on the circumstances, the correction may need to be made through a Voluntary Disclosure or another procedure available under the UAE tax rules. If you identify an issue after filing, please get in touch with our team so we can help you assess the next steps.
When should a business seek professional support with UAE corporate tax filing?
Professional support can be particularly useful where your tax position is more complex, such as if you operate through a free zone, have related-party transactions or need to assess available reliefs. It can also be helpful for a first filing or where the tax treatment of particular items is unclear. If you need support with your UAE corporate tax filing, please get in touch with our experts at Hawksford.
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