Corporate Tax Filing in the UAE

The UAE Corporate Tax (CT) Law requires businesses to file corporate tax returns annually with the Federal Tax Authority (FTA). Here’s what you need to know:

1. Who Needs to File a Corporate Tax Return?

All taxable UAE businesses and entities (including mainland and free zone companies).

Foreign entities with a permanent establishment (PE) in the UAE.

Exempt persons (such as government entities and certain investment funds) may still need to file a notification.

2. Corporate Tax Rates

0%: Taxable income up to AED 375,000.

9%: Taxable income above AED 375,000.

15%: Large multinational enterprises (MNEs) under OECD Pillar Two rules (global revenue > EUR 750M).

3. Corporate Tax Return & Payment Deadlines

Annual filing is mandatory, but the exact due date depends on the business' financial year.

Businesses must file within 9 months after the end of their financial year.

Example:

Financial Year: January 1 â€" December 31, 2024

Filing Deadline: September 30, 2025

4. How to File a Corporate Tax Return?

Businesses must register for Corporate Tax with the FTA via its EmaraTax portal.

The corporate tax return must include:

Financial statements

Taxable income calculations

Transfer pricing documentation (if applicable)

Deductions & capital allowances

Returns are filed electronically, and payments must be made before the deadline to avoid penalties.

5. Penalties for Non-Compliance

Failure to comply with corporate tax filing requirements may result in:

Late filing penalties

Interest on unpaid taxes

Audits or tax adjustments by the FTA

6. Tax Registration Requirement

All UAE businesses must register for corporate tax even if their income is below AED 375,000.

Exempt entities must apply for an exemption but may still need to submit an annual notification.

Would you like assistance with corporate tax registration, filing procedures, or compliance strategy?