Due 9 months after year-end
Corporate tax return filing in the UAE
Every registered business files a corporate tax return each year, even when no tax is due. The return and any payment are due within 9 months of the end of the tax period. For a 31 December year-end, that is 30 September of the following year, so returns for 2026 are due by 30 September 2027. Filing late costs AED 500 for each month in the first year, then AED 1,000 a month.
A good return starts with clean books, the right elections and the right adjustments. With UAE Accountant you send one free request, and up to three licensed tax and accounting firms contact you with quotes to prepare and file it. You compare and choose, with no obligation.
What corporate tax filing support includes
Firms usually quote for the full return. These are the main pieces of work:
From accounting profit to taxable income
Starting from your financial statements and making the adjustments the law requires, then applying 0% up to AED 375,000 and 9% above it.
Elections and reliefs
Checking whether to elect Small Business Relief or other options, and making the election in the return where it is needed.
Free-zone calculations
For a Qualifying Free Zone Person, splitting qualifying and non-qualifying income and checking the de minimis test.
Transfer pricing disclosures
Preparing the transfer pricing disclosure form when related-party transactions pass the threshold, and flagging if a Master File and Local File are needed.
Filing and payment on EmaraTax
Completing and submitting the return on EmaraTax, and telling you the amount and date for payment.
Records and follow-up
Keeping a file that supports the return, and answering FTA queries if they come, when the firm is appointed as your tax agent.
Who needs corporate tax filing help
Any registered business must file. Outside help matters most in these cases:
- First-time filers
Your first return sets the pattern. It is also the return that matters most if you registered late.
- Small businesses with revenue up to AED 3 million
Small Business Relief is available for tax periods ending on or before 31 December 2029 (Ministerial Decision 131 of 2026). It must still be elected in a filed return.
- Free-zone companies
The 0% rate only applies to a Qualifying Free Zone Person that meets every condition, including audited IFRS financial statements. See our free zone pages.
- Companies with revenue over AED 50 million
These need audited financial statements for corporate tax, so the audit and the return should be planned together.
- Groups and related-party businesses
Tax groups need audited aggregated statements, and related-party transactions may trigger disclosure and documentation duties.
Filing deadlines, penalties and related duties
The core rules come from the Corporate Tax Law and Cabinet Decision 75 of 2023. Check your own case with a licensed firm or the FTA.
Penalties for late payment were revised in April 2026. A tax agent can check what applies to you.
New for 2026: a Qualifying Free Zone Person that distributes goods in or from a Designated Zone needs an Agreed-Upon Procedures report from an independent auditor, for tax periods starting on or after 1 January 2026. It is due within 30 days after the return deadline (FTA Decision No. 6 of 2026). Demand peaks from July to September, so book a firm early. See the full UAE tax deadlines calendar.
| Item | Rule |
|---|---|
| Return and payment | Within 9 months of the end of the tax period (30 September for a 31 December year-end) |
| Tax periods ending 31 December 2026 | File and pay by 30 September 2027 |
| Late return penalty | AED 500 per month for the first 12 months, then AED 1,000 per month |
| Small Business Relief | Revenue of no more than AED 3 million; tax periods ending on or before 31 December 2029; elected in the return |
| Audited financial statements | Revenue over AED 50 million, every Qualifying Free Zone Person and every tax group (Ministerial Decision 84 of 2025) |
| Transfer pricing disclosure form | Filed with the return when related-party transactions total more than AED 40 million |
| Master File and Local File | Revenue of AED 200 million or more, or an MNE group with revenue of AED 3.15 billion or more; given to the FTA within 30 days of a request |
| Record keeping | 7 years |
Documents and information to prepare
To prepare the return, the firm usually needs:
- Financial statements for the tax period, audited where required. Businesses with revenue of AED 3 million or less may prepare them on a cash basis.
- The trial balance and general ledger, with a fixed asset register.
- Your corporate tax registration number and EmaraTax access through the official tax agent or user options.
- Details of related-party and connected-person transactions, with agreements and amounts.
- For free-zone companies: a breakdown of revenue by type and customer location, and evidence of substance in the zone.
- Last year’s return and any FTA correspondence.
- Your VAT returns for the year, so revenue can be reconciled.
If your books are behind, catch up first. A firm can quote for bookkeeping and the return together.
What affects the fee for corporate tax filing
Firms price the return on effort and risk. The main factors are:
State of your books
Reconciled, closed books make the return faster. Missing records mean clean-up work first.
Revenue and volume
More transactions and income streams mean more adjustments to review.
Free-zone status
Qualifying income analysis and the de minimis test take extra time for each free-zone entity.
Related parties
Transfer pricing disclosures and documentation add a separate workstream.
Audit status
Whether audited statements already exist, or the audit has to happen before the return.
Timing
Requests made close to 30 September leave firms less time, and some charge for urgent work.
What to ask a firm before you choose
Use these questions to compare quotes, and avoid the common mistakes below:
- Are you an FTA-registered tax agent, and will you be appointed on our EmaraTax account? Ask for the tax agency number.
- Who signs off the adjustments and elections? You stay responsible for the return even with an agent, so ask how they explain their choices to you.
- Is the audit included, or do we need a separate auditor? Audits must be done by an auditor licensed by the Ministry of Economy and Tourism.
- What is your cut-off date for our documents? A firm that wants papers in August is planning ahead.
- Mistake to avoid: thinking Small Business Relief means no filing. It must be elected in a return.
- Mistake to avoid: claiming free-zone 0% without audited IFRS statements. Failing a condition means 9% for that period and the next 4.
- Mistake to avoid: using a VAT revenue figure that does not match the financial statements.
We ask each firm for its trade licence and, where relevant, its FTA tax agent registration. Read how to avoid UAE tax penalties before you file.
How to get quotes for corporate tax filing
- 1
Send your request
Tell us your year-end, revenue band, mainland or free zone, and whether your books are up to date. It is free.
- 2
Firms contact you
Up to three licensed tax and accounting firms ask a few questions and send a quote for the return.
- 3
Compare and choose
Compare scope, document cut-off dates and fees. Choose one firm, or none. No obligation.
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Corporate tax filing FAQ
When is my corporate tax return due?
Within 9 months of the end of your tax period. For a 31 December year-end, that is 30 September of the next year.
Do I need to file if I made a loss or owe no tax?
Yes. Every registered taxable person files a return for each tax period.
Has Small Business Relief ended?
No. It was extended to tax periods ending on or before 31 December 2029 for resident businesses with revenue of no more than AED 3 million. Read our Small Business Relief guide.
Do I need audited financial statements to file?
For corporate tax, they are required when revenue is over AED 50 million, for every Qualifying Free Zone Person and for every tax group. A free zone may also need them to renew your licence. See audited financial statements in the UAE.
What happens if I file late?
The penalty is AED 500 per month for the first 12 months and AED 1,000 per month after that. Payment penalties apply separately.
Can the firm that registered us also file our return?
Yes, and that is common. You can also ask for registration and filing in the same request.
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Get quotes for your corporate tax return
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