Note: UAE corporate tax rules are new and the FTA continues to issue clarifications. This guide reflects the process as understood at publication. Check the FTA website and EmaraTax portal for the most current guidance.
UAE corporate tax started for most businesses with financial years beginning on or after 1 June 2023. If your financial year runs January to December, your first UAE CT return covers 2024 and is due by September 2025.
Many UK-owned UAE businesses are filing their first return now. The process is unfamiliar. This guide covers what you need to do and in what order.
Start with who pays UAE corporate tax and which companies are exempt. If you are not in scope, you do not need to file. If you are in scope, this guide covers the filing process.
How to register on EmaraTax for UAE corporate tax
EmaraTax is the Federal Tax Authority’s online portal. All UAE CT returns are filed here.
If you already registered for UAE VAT, you may already have an EmaraTax account. Your CT obligations are added to the same account.
If you are new to EmaraTax, registration requires:
- Your trade licence number
- Your company’s UAE tax registration number (TRN) if you are VAT-registered
- Contact and company details
Go to eservices.tax.gov.ae to register or log in.
Once you register for corporate tax, you receive a Corporate Tax Registration Number (CTRN). This is separate from your VAT TRN if you have one. You need the CTRN to file the return.
Registration deadlines: You must register before your first return is due. The FTA has been sending registration deadline notices. If you have not registered and your first return is close, register now. Late registration brings penalties.
UAE corporate tax return deadlines: when is it due?
The filing deadline is 9 months after the end of your accounting period.
Examples:
If your financial year ends 31 December 2024, your return is due 30 September 2025.
If your financial year ends 31 March 2024, your return is due 31 December 2024.
If your financial year ends 30 June 2024, your return is due 31 March 2025.
You pay any tax due at the same time as the filing deadline. Late filing and late payment both bring penalties.
Administrative penalties:
- Late registration: AED 10,000
- Late filing: AED 500 per month for the first 12 months, then AED 1,000 per month
- Late payment: 2% of unpaid tax immediately, then 4% after 1 month, then 1% per day from month 4
These penalties add up fast on any real tax bill. File on time even if you are still finalising the numbers. You can amend a return after filing. You cannot reverse a late filing penalty.
What does the UAE CT return require?
The return asks for financial information that matches your accounting records.
Core inputs:
- Accounting revenue for the period
- Total expenses, with deductible and non-deductible amounts split out
- Net accounting profit or loss
- Tax adjustments for income not subject to CT, exempt income, and non-deductible expenses
- Taxable income after adjustments
- Tax at 9%, or 0% for qualifying freezone persons
- Any reliefs or exemptions applied
The adjustments section usually holds most of the complexity. Some expenses count for accounting but not for UAE CT. Some income is tax-exempt. Small business relief may apply to businesses with revenue under AED 3 million, subject to conditions.
Your financial statements must follow IFRS or IFRS for SMEs before you start the return. You cannot complete the return properly from a spreadsheet or bank statement alone.
This is why UAE bookkeeping obligations are closely tied to the CT return process. Poor records lead to a poor return. A poor return raises the risk of penalties or audit.
Common mistakes on the first UAE corporate tax return
Mistake 1: Not reconciling accounting profit to taxable income
The return does not just use your P&L profit figure. You adjust it for tax purposes. Many first-time filers miss this step.
Mistake 2: Missing the related party transactions disclosure
If your UAE company transacts with related parties, such as a parent company, sister companies, or your other entities, you must disclose them. Transfer pricing rules apply. The return has a dedicated disclosure section for this.
Mistake 3: Claiming freezone 0% without checking qualifying conditions
Not all freezone income qualifies for 0%. The FTA rules on qualifying income are specific. Applying 0% to income that does not qualify creates tax and penalties.
Mistake 4: Ignoring the election options
The return includes options like small business relief and exempt person status. Some businesses qualify but miss these reliefs because they do not check them.
Mistake 5: Filing without an accountant when accounts are complex
Simple businesses with one revenue stream and straightforward expenses can often file on their own. Businesses with multiple revenue streams, related party transactions, freezone income, or capital gains should work with a UAE CT specialist.
Do you need an accountant to file your UAE CT return?
It depends on your business structure.
Straightforward situations where you may not need professional help:
- Single entity, one country, one revenue stream
- No related party transactions
- Revenue clearly below or above the 9% threshold
- IFRS financial statements already prepared
Situations where professional help is worth the cost:
- Freezone company claiming 0% rate, since the qualifying conditions must be checked
- Related party transactions with overseas entities
- Multiple group entities
- First year of filing, since the learning curve is steep
- Business with both taxable and exempt income
The FTA publishes detailed guidance on corporate tax. The guidance is thorough, but it is not always easy to apply to a specific case. If you are unsure, the cost of getting it wrong, through penalties or underpaid tax, usually exceeds the cost of professional help.
For UAE corporate tax filing support, the team works with UK-owned UAE businesses on first-year and ongoing returns.
The EmaraTax filing process: practical steps
Once your accounts are ready and your CTRN is confirmed:
Step 1: Log in to EmaraTax at eservices.tax.gov.ae
Step 2: Select your entity and choose the corporate tax return for the relevant period
Step 3: Enter your accounting period details and confirm your year-end dates
Step 4: Input your financial data: revenue, expenses, profit, adjustments
Step 5: Complete the related party disclosure if it applies
Step 6: Review the taxable income and tax liability that the portal calculates
Step 7: Confirm accuracy and submit
Step 8: Pay any tax due through the FTA payment gateway
The portal saves your progress, so you can come back to it later. Review everything before you submit. You can amend the return after filing, but you need a reason and FTA approval.
What to do if you miss the deadline
File as soon as you can after missing the deadline.
The penalty structure means delay makes the problem worse. A return filed 1 month late carries less penalty than a return filed 3 months late.
If you have a genuine reason for the delay, such as illness, incomplete records, or system issues, document it. The FTA has a dispute resolution process, but late filing penalties are hard to remove without strong grounds.
Do not ignore the return because you missed the deadline. Non-filing brings escalating penalties and more FTA attention.
How we help
The team handles UAE tax return filing for UK-owned UAE businesses, from setting up EmaraTax access to preparing and submitting the return.
Frequently asked questions
When is the UAE corporate tax return deadline?
The filing deadline is 9 months after the end of your accounting period. For a company with a 31 December year-end, the return is due 30 September the following year. You pay any tax due at the same time.
How do I file a UAE corporate tax return?
You file returns through the EmaraTax portal at eservices.tax.gov.ae. You need a Corporate Tax Registration Number (CTRN) and financial statements prepared under IFRS. The return converts your accounting profit to taxable income, applies any reliefs, and calculates the tax due at 9%.
What are the penalties for late filing of UAE corporate tax?
Late filing carries a penalty of AED 500 per month for the first 12 months, then AED 1,000 per month. Late payment carries 2% of unpaid tax immediately, rising to daily charges from the fourth month. Register and file on time to avoid these.
Do I need an accountant to file my UAE corporate tax return?
Simple single-entity businesses may be able to file on their own. Businesses with freezone income, related party transactions, or complex structures should work with a UAE CT specialist. The cost of errors usually exceeds the cost of professional help.