Corporate Tax Return Preparation & Filing

Every Taxable Person must file a Corporate Tax return for each tax period, even where no tax is due. The return is submitted through the FTA’s EmaraTax portal within nine months of the end of the tax period, together with financial statements and any disclosures the FTA requires.

A return is only as reliable as the figures behind it. Accounting profit must be adjusted for tax purposes adding back disallowed expenses, removing exempt income, and applying available reliefs before taxable income and any liability can be determined. We prepare, review, and file your return so it is accurate, complete, and on time.

What’s Involved

Financial statement review we start from IFRS based financial statements and check they are complete and consistent.

Tax adjustments we apply the adjustments required by law, including disallowed expenses, exempt income, and interest limitation rules.

Taxable income and reliefs we calculate taxable income, apply Small Business Relief or Free Zone treatment where available, and determine any tax payable.

Disclosures and schedules we prepare supporting schedules and disclosures, including related party information where relevant.

Filing and payment we file the return through EmaraTax before the deadline and advise on settling any liability.

Frequently Asked Questions

Within nine months of the end of your tax period. For a financial year ending 31 December, that means the following 30 September.

Yes. A return is required for every tax period once you are registered, even if no tax is payable.

It allows eligible resident businesses with revenue below a defined threshold (currently AED 3 million) to be treated as having no taxable income for a period, easing their compliance burden, subject to the FTA’s conditions.

The return is built from IFRS based financial statements, adjusted for items the tax law treats differently from accounting profit, such as exempt income and disallowed expenses.

No. Certain expenses, such as costs connected to exempt income and other specifically restricted items, are wholly or partially disallowed when computing taxable income.

Yes. Corporate Tax law includes a general interest deduction limitation, so net interest expense above a specified level may need to be added back to taxable income.

Where applicable thresholds are met, taxable persons must complete a transfer pricing disclosure alongside the Corporate Tax return.

The Corporate Tax Law does not provide a standard extension mechanism, so returns and payments should be prepared well ahead of the nine month deadline.

Tax due is settled through the FTA's EmaraTax portal using accepted payment channels, alongside submission of the return.

The FTA may review the filing and raise queries or conduct an assessment, so supporting workings and disclosures should be retained and readily available.

The first tax period follows the financial year set on incorporation or registration, so start and end dates should be confirmed on the EmaraTax profile before filing.

The return and associated payment are made in UAE Dirhams (AED), with amounts derived from the underlying financial statements.

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Corporate Tax Return Preparation & Filing

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

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Ready to establish your legacy?

Corporate Tax Return Preparation & Filing

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

When is the Corporate Tax return due?

Do I need to file if my business made no profit?

What is Small Business Relief?

What financial information forms the basis of a Corporate Tax return?

Are all expenses deductible for Corporate Tax purposes?

Is there an interest expense limitation?

Must related party transactions be disclosed in the return?

Can the nine month filing deadline be extended?

How is Corporate Tax paid?

What happens after a return is filed?

How is a company's first tax period determined?

In what currency is the Corporate Tax return filed?

Strategic Partners

Insights On Tax & Audit

UAE VAT Know Your Supplier Rules

FTA Decision No. 7 of 2026: What Happens to Seized and Abandoned Goods in the UAE

UAE Pillar Two Registration Is Now Open : What Multinational Groups Must Do Next

Ready to establish your legacy?