Corporate Tax return filing, prepared properly and filed on time
Every UAE taxable person must file a Corporate Tax return for each tax period, even when no tax is payable. We turn your accounts into an accurate return, apply the reliefs and adjustments you are entitled to, and file with the FTA before the deadline.
Filing deadline: 9 months after your tax period ends
For a financial year ending 31 December, the return and payment are generally due by 30 September of the following year. Starting early leaves time to fix accounting issues before they become tax issues.
What goes into your return
A Corporate Tax return is only as good as the accounts and decisions behind it. We handle each part.
Accounts review
We check that your financial statements and ledgers are complete and prepared on an accepted accounting basis before anything is filed.
- Trial balance and ledger review
- Year-end adjustments and accruals
- Audited accounts where required
Taxable income computation
We adjust accounting profit into taxable income under the Corporate Tax Law.
- Non-deductible expenses
- Exempt income such as qualifying dividends
- Interest limitation and entertainment adjustments
- Tax loss relief brought forward
Reliefs and elections
We check which reliefs and elections apply and how they affect this and future years.
- Small Business Relief where eligible
- Realisation basis election
- Transfers within a qualifying group
- Business restructuring relief
Free zone review
For free zone entities, we assess whether qualifying income conditions are met and how income is split between qualifying and non-qualifying.
- Qualifying activities and de minimis test
- Adequate substance
- Audited financial statements
Transfer pricing disclosures
Where you deal with related parties or connected persons, we prepare the disclosures that are filed with the return.
Filing and payment
We prepare the return on EmaraTax, take you through the figures before submission and confirm the amount and payment deadline.
How we prepare your return
- 1
Collect and review
We collect your accounts and supporting records and identify gaps early.
- 2
Compute
We compute taxable income and apply eligible reliefs and elections.
- 3
Review with you
We walk you through the return, the tax position and any risks before filing.
- 4
File and confirm
We submit on EmaraTax and confirm payment amounts and dates.
Who needs to file
- Mainland companies and other juridical persons
- Free zone entities, including those claiming 0%
- Foreign companies with a UAE permanent establishment
- Individuals whose business turnover exceeds the threshold
What we need from you
- Financial statements for the tax period
- Trial balance and general ledger
- Fixed asset register
- Related-party and connected-person details
- Prior period tax losses, if any
Frequently asked questions
Do I need to file if my company made a loss or has no tax to pay?
Yes. A return is required for every tax period once you are registered, even if the result is a loss or no tax is due. Filing also lets you carry losses forward.
What is the deadline for filing?
The return and any tax payable are generally due within 9 months from the end of the relevant tax period.
Do free zone companies pay 0%?
Only a Qualifying Free Zone Person benefits from 0% on qualifying income, and only if all conditions are met. Non-qualifying income is taxed at the standard rate, and the free zone entity must still file a return.
Do I need audited financial statements?
Audited financial statements are required in certain cases, including for Qualifying Free Zone Persons and businesses above a revenue threshold. We confirm what applies to you.
Can you file if someone else prepared our accounts?
Yes. We review the existing accounts, raise any issues that affect the tax computation and prepare the return from there.
Related services
Get your Corporate Tax return filed correctly
Send us your accounts and we will confirm the deadline, what is needed and a fixed scope for your return.