Answer first: Every registered taxable person in the UAE must file a corporate tax return on the FTA's EmaraTax portal within 9 months of the end of its financial year - even if the tax due is zero, and even under Small Business Relief. A 31 December year-end means the first return is due by 30 September of the following year, and that same date is the deadline to pay. Tax is 0% on taxable income up to AED 375,000 and 9% above it. Miss the deadline and penalties start at AED 500 per month for filing, plus 14% per annum on any unpaid tax. Here is the exact filing flow.
Official context: FTA corporate tax guidance and UAE corporate tax rules.
This is the sequel to registration. If you do not yet have a Corporate Tax Registration Number, start with the step-by-step EmaraTax registration guide, then return here to file.
Learn more about Finsera's corporate tax services ->
Who this is for
UAE founders, SME owners, finance managers, and free zone company teams who are registered for corporate tax and now face their first return - including businesses at 0%, under Small Business Relief, or filing for the 2025-2026 first season.
Key takeaways
- Every registered taxable person must file a corporate tax return within nine months of the end of their financial year, even if the tax due is zero - a 31 December year-end means a 30 September deadline.
- Tax is 0% on taxable income up to AED 375,000 and 9% on the excess, and that same nine-month window covers both filing the return and paying any tax owed.
- Small Business Relief is elected on the return itself, not applied automatically - businesses must file, tick the election, and confirm revenue did not exceed AED 3 million for the period.
- Late filing carries a penalty of AED 500 per month for the first 12 months and AED 1,000 per month after that under FTA Decision No. 10 of 2024, while unpaid tax separately accrues a 14% per annum late-payment penalty.
- The FTA cross-checks corporate tax revenue against turnover declared across VAT returns for the same period, and all records must be kept for seven years from the end of the relevant tax period.
Who Must File and by When
Filing is not optional for anyone holding a Corporate Tax Registration Number. Unlike systems where a nil return can be skipped, the UAE requires every registered taxable person to submit a return for each tax period, whatever the result. That covers:
- Companies with taxable income below AED 375,000 (taxed at 0%, but still filing).
- Businesses that elect Small Business Relief - the election lives on the return.
- Qualifying Free Zone Persons taxed at 0% on qualifying income, and dormant or loss-making entities that owe no tax.
The deadline is 9 months after the end of your financial year, covering both filing and paying any tax owed - there is no separate, later payment date. Here is how common year-ends translate into deadlines.
| Financial year end | Tax period covered | Return + payment deadline |
|---|---|---|
| 31 December 2024 | 1 Jan 2024 - 31 Dec 2024 | 30 September 2025 |
| 31 December 2025 | 1 Jan 2025 - 31 Dec 2025 | 30 September 2026 |
| 30 June 2025 | 1 Jul 2024 - 30 Jun 2025 | 31 March 2026 |
| 31 March 2025 | 1 Apr 2024 - 31 Mar 2025 | 31 December 2025 |
Deadlines assume a standard 12-month tax period; a short first period still uses the 9-month rule from the period end.
For most UAE businesses on a calendar year, the 2025-2026 season is the first real filing season - the 31 December 2024 year-end fell due 30 September 2025, and 31 December 2025 falls due 30 September 2026. If you are approaching your first return, close your books early: the filing takes minutes once the numbers are right. See the full calendar in corporate tax deadlines and penalties for 2026.
What to Prepare Before You File
The return asks for financial figures and adjustments, not raw invoices. Assemble the following before you log in:
- Closed books on an accrual basis. Accounts finalised, reconciled, and prepared on accruals - not cash. If you keep cash-basis books, convert them; the law requires accruals over the revenue threshold.
- Trial balance and financial statements. A P&L and balance sheet that tie to the trial balance. Accounting profit is the starting point for the tax calculation.
- Audited financial statements where required. Mandatory if revenue exceeds AED 50 million in the period, or for a Qualifying Free Zone Person claiming the 0% rate. Below that, reliable management accounts are generally accepted.
- Adjustments schedule. A working that bridges accounting profit to taxable income: exempt income to remove, non-deductible expenses to add back, reliefs to apply.
- VAT return reconciliation. Your revenue figure should agree with turnover across your VAT returns for the period, or carry a note explaining the difference - the FTA cross-checks these.
- Registration and login details. Your Corporate Tax Registration Number and EmaraTax credentials - the same account used for registration and VAT.
Related: What records you must keep for UAE corporate tax - the 7-year rule that applies even at 0%.
The adjustments schedule is where most of the work sits, because accounting profit rarely equals taxable income - exempt income comes out, non-deductible items are added back. To see the mechanics, work through how to calculate corporate tax in the UAE.
Step-by-Step Filing on EmaraTax
The portal is at tax.gov.ae. Filing is faster than registration because the FTA already holds your details - but every figure you enter is a declaration you are legally responsible for.
Step 1: Log In and Open the Corporate Tax Return
Log in with your existing EmaraTax credentials and OTP. From the dashboard, open the Corporate Tax tile, find the relevant tax period, and select "File Return." The period, year-end, and registration number are pre-filled - confirm they are correct.
Step 2: Confirm Entity and Period Details
Verify the legal name, tax period dates, and accounting reference. If your first period is a short one (for a mid-year incorporation), check the start and end dates match your Tax Registration Certificate exactly.
Step 3: Enter Financial Data
Input the figures from your financial statements: total revenue and accounting net profit or loss. This is where the VAT reconciliation matters - if revenue here diverges sharply from your VAT-declared turnover with no explanation, expect scrutiny.
Step 4: Apply Taxable-Income Adjustments
Work through the adjustment fields to move from accounting profit to taxable income:
- Exempt income - remove qualifying dividends, participation-exemption gains, and other exempt amounts.
- Non-deductible expenses - add back fines and penalties, non-business spend, and the disallowed portion of entertainment costs.
- Reliefs and deductions - apply available reliefs, interest-limitation adjustments, and carried-forward tax losses.
Step 5: Make the Small Business Relief Election (If Eligible)
If revenue for the period did not exceed AED 3 million, elect Small Business Relief here. It is an active choice made on the return - tick the election and confirm eligibility, and the business is treated as having no taxable income. Forget it, and you forfeit the relief for that period.
Step 6: Review the Tax Calculation
EmaraTax computes the tax: 0% on taxable income up to AED 375,000 and 9% on the excess. A business with AED 500,000 of taxable income pays 9% on AED 125,000 - AED 11,250. Check the computed figure against your own workings.
Step 7: Declaration and Submit
Read the declaration confirming the return is accurate and complete, then submit and record the reference number. The authorised signatory bears legal responsibility for what is filed.
Step 8: Pay Any Tax Due
Payment is due by the same 9-month deadline. Pay through EmaraTax by GIBAN bank transfer (a unique IBAN linked to your tax account), card, or other FTA-supported methods. Filing on time but paying late still triggers the late-payment penalty, so settle within the window.
Penalties for Late Filing and Late Payment
Two penalty regimes apply, and they stack. Late filing is penalised whether or not you owe tax; late payment is penalised on the unpaid balance.
| Violation | Penalty | Source |
|---|---|---|
| Late corporate tax registration | AED 10,000 (fixed) | FTA penalty framework |
| Late filing of return - first 12 months | AED 500 per month | FTA Decision No. 10 of 2024 |
| Late filing of return - after 12 months | AED 1,000 per month | FTA Decision No. 10 of 2024 |
| Late payment of tax | 14% per annum, charged monthly on unpaid tax | FTA penalty framework |
The 14% per annum late-payment charge accrues monthly on the outstanding tax from the day after the deadline, so a return that is both filed and paid late gets expensive fast. The fixed AED 10,000 registration penalty is a separate, earlier failure - see the deadlines and penalties guide for the full framework.
Record Retention: The 7-Year Rule
Keep all accounting records, supporting documents, and return workings for 7 years from the end of the tax period - even at 0% or under Small Business Relief. The FTA can request them during an audit. Read the detail in corporate tax record keeping in the UAE.
Common Filing Mistakes to Avoid
Most first-season errors are avoidable:
- Cash-basis books never converted to accrual. Filing off a cash ledger misstates revenue and expenses. Convert first, or the return does not reflect the correct tax base.
- Missing the Small Business Relief election. It is not automatic. Businesses under AED 3 million revenue that forget to tick it lose the relief for the period and may face 9% tax they could have avoided.
- Revenue that does not match VAT returns. The FTA cross-checks corporate tax revenue against total VAT-declared turnover. Reconcile the two, and document timing or scope differences, before submitting.
- Owner salary treated incorrectly. Payments to owners must be genuine, at arm's length, and documented to be deductible. Informal drawings dressed up as salary do not reduce taxable income and can be disallowed.
- Leaving it to the deadline. The 9-month window is for closing books and preparing adjustments, not a last-day scramble - late closes cause errors, and errors invite audits.
UAE considerations
For UAE readers, the outcome rarely turns on the headline 0%/9% rates alone. It depends on entity type, tax period, the quality of the books, the relief position, and whether the business is mainland or free zone. A Qualifying Free Zone Person, for instance, needs audited accounts and must meet substance and de minimis conditions to hold the 0% qualifying-income rate. Use this with Finsera's corporate tax filing support and monthly bookkeeping service so the return ties back to records - then verify against FTA guidance before you file or pay.
Common questions
Who has to file a UAE corporate tax return?
Every registered taxable person must file, even if the tax due is zero - including companies below the AED 375,000 threshold, businesses electing Small Business Relief, and Qualifying Free Zone Persons taxed at 0%. Registration creates the filing obligation; having no tax to pay does not remove it.
When is my first UAE corporate tax return due?
Within 9 months of the end of your financial year. A 31 December 2024 year-end means filing and paying by 30 September 2025; a 30 June 2025 year-end gives a 31 March 2026 deadline. That single window covers both filing and payment - there is no separate later payment date.
Do I still file if I elected Small Business Relief?
Yes. Small Business Relief is elected on the return itself, not applied automatically. You must file, tick the election, and confirm revenue did not exceed AED 3 million for the period. Missing the return means missing the election, exposing taxable income above AED 375,000 to 9% tax.
What is the penalty for filing my corporate tax return late?
AED 500 per month for the first 12 months of delay, then AED 1,000 per month thereafter, under FTA Decision No. 10 of 2024. Separately, unpaid tax accrues a late-payment penalty of 14% per annum on the outstanding amount. The two run together, so a late return with unpaid tax compounds quickly.
Do my corporate tax figures need to match my VAT returns?
The FTA cross-checks corporate tax revenue against the turnover declared across your VAT returns for the same period, and unexplained mismatches are a common audit trigger. Timing differences and exempt or out-of-scope supplies can explain gaps, but you should be able to reconcile the two figures before you submit.
How long must I keep records after filing?
Seven years from the end of the relevant tax period - for all accounting records, supporting documents, and return workings. This applies even to businesses at 0% or under Small Business Relief. The FTA can request these during an audit, and the accrual-basis accounts behind the return must be reproducible on demand.
Get your books filing-ready before the deadline ->
Related Finsera guides
Decision checklist
- File your corporate tax return within nine months of your financial year end, even if no tax is due
- Elect Small Business Relief on the return itself if revenue did not exceed AED 3 million for the period
- Reconcile your revenue figure against VAT-declared turnover before submitting, since mismatches are a common FTA audit trigger
- File and pay on time to avoid AED 500-1,000 per month late filing penalties plus 14% per annum on unpaid tax
- Keep accounting records and return workings for seven years, even at 0% tax or under Small Business Relief
