In short: every business registered for UAE corporate tax must file a return on EmaraTax and pay any tax due within nine months of the end of its tax period, even when no tax is payable. Late filing costs AED 500 a month for the first year, then AED 1,000 a month.
Registering for corporate tax is the first step. Filing the return every year is where the real work is. The return turns a year of bookkeeping into a tax figure, and the Federal Tax Authority (FTA) can check every number in it. This guide walks through who has to file, what you need ready, and how the return is completed on EmaraTax.
Who has to file a corporate tax return
Every taxable person registered for corporate tax files a return for each tax period. That includes mainland and free zone companies and individuals whose business turnover brought them into corporate tax. Filing applies even when the result is 0% tax.
- Businesses below the AED 375,000 profit threshold still file. Their tax is 0%, but the return is still due.
- Businesses claiming Small Business Relief file too, using a simplified return.
- Exempt persons that are required to register submit an annual declaration within the same nine-month window.
The filing deadline
The return must be filed, and any tax paid, within nine months of the end of your tax period. Your tax period normally follows your financial year.
- Financial year ending 31 December 2025: file and pay by 30 September 2026.
- Financial year ending 31 March 2026: file and pay by 31 December 2026.
- Financial year ending 30 June 2026: file and pay by 31 March 2027.
What you need before you start
- Financial statements for the tax period. Businesses with revenue above AED 50 million, and Qualifying Free Zone Persons, need audited financial statements.
- Your Corporate Tax Registration Number and EmaraTax login.
- A trial balance and supporting records that match the financial statements.
- Details of the tax adjustments you need to make, such as exempt income, non-deductible expenses and related party transactions.
- Any elections or reliefs you intend to claim, such as Small Business Relief or Qualifying Free Zone Person status.
How to file your UAE corporate tax return, step by step
- Log in to EmaraTax. Open your taxable person profile and go to the corporate tax section.
- Open the return for the correct tax period. Check the period dates match your financial year.
- Confirm your business details. Make sure the information held by the FTA is still correct.
- Enter your financial information. The figures come from your financial statements for the period.
- Make the tax adjustments. Adjust accounting profit for items the tax rules treat differently, and apply any reliefs you qualify for.
- Calculate taxable income and tax due. For a resident business, the first AED 375,000 of taxable income is taxed at 0% and the rest at 9%.
- Review and submit. Check every figure against your financial statements and working papers before you submit.
- Pay any tax due. Payment is made through EmaraTax by the same nine-month deadline.
Penalties for late filing and payment
- Late return: AED 500 for each month, or part of a month, for the first 12 months, then AED 1,000 for each month or part of a month after that.
- Late payment: a monthly penalty at an annual rate of 14% on the unpaid tax.
- Not keeping the required records: AED 10,000 for each violation, rising to AED 20,000 for a repeat within 24 months.
Mistakes that cause problems
- Assuming no return is needed. A 0% result still needs a return.
- Figures that do not match the financial statements. The return has to reconcile to your accounts.
- Missing tax adjustments. Accounting profit is rarely the same as taxable income.
- Leaving the books until the deadline. Rebuilding a year of records in the final weeks leads to errors.
- Forgetting to pay. Filing on time does not stop the late payment penalty if the tax is not paid.
Keep your records
The Corporate Tax Law requires you to keep records and supporting documents for seven years after the end of the tax period they relate to. The FTA can ask to see them, so keep them organised and easy to find.
Corporate tax return filing: frequently asked questions
When is the UAE corporate tax return due?
Within nine months of the end of your tax period. The tax due must be paid by the same date. For a financial year ending on 31 December 2025, the deadline was 30 September 2026.
Do I have to file a corporate tax return if no tax is due?
Yes. Every registered taxable person files a return for each tax period, even if the result is 0% tax. Businesses claiming Small Business Relief also file, through a simplified return.
Where do I file my corporate tax return?
On EmaraTax, the Federal Tax Authority’s online portal. Registration, return filing and payment are all done there.
Do I need audited financial statements to file?
Audited financial statements are required for businesses with revenue above AED 50 million in the tax period, and for Qualifying Free Zone Persons. Other businesses prepare financial statements but do not need them audited for corporate tax purposes.
What is the penalty for filing a corporate tax return late?
AED 500 for each month, or part of a month, for the first 12 months, then AED 1,000 for each month or part of a month after that. Late payment of tax carries a separate penalty, charged monthly at an annual rate of 14% on the unpaid amount.
How long must I keep records after filing?
The Corporate Tax Law requires records and supporting documents to be kept for seven years after the end of the tax period they relate to.
Let us file it for you
Alif’s tax team is led by an FTA-registered Tax Agent. We prepare the financial information, make the tax adjustments and file the return on EmaraTax for businesses across the UAE. If your deadline is coming up, speak to our corporate tax consultants in Dubai about our corporate tax filing service. Book a free consultation today.