How UAE corporate tax filing works in 2025 and 2026

By Daniel Carter, Senior Tax and Compliance WriterUpdated 5 June 20266 min read

What is UAE corporate tax filing?

UAE corporate tax filing is the process of submitting an annual corporate tax return to the Federal Tax Authority (FTA) under Federal Decree-Law 47 of 2022. Every taxable person registered for corporate tax must file within 9 months of their financial year end, report taxable income, and pay any tax due, even if the result is zero.

If you run a UAE business and your financial year ended on December 31, 2024, your first corporate tax return is due by September 30, 2025. The rules apply to mainland companies, most free zone entities, and some natural persons running a business. This guide walks through the rates, deadlines, registration steps, and common mistakes for UAE Corporate Tax compliance.

Who must file a UAE corporate tax return?

The corporate tax regime applies broadly. You must register and file if you fall into any of these categories.

UAE incorporated companies, including LLCs, PJSCs, and PSCs.
Free zone entities, whether or not they qualify as a Qualifying Free Zone Person (QFZP).
Foreign companies effectively managed and controlled in the UAE.
Foreign companies with a permanent establishment or nexus in the UAE.
Natural persons running a business with annual turnover above AED 1,000,000.

Government entities, government-controlled entities, extractive businesses, and qualifying public benefit entities can be exempt, but most still need to confirm status with the FTA.

Free zone companies still file

A common myth is that free zone companies are outside the regime. They are not. A QFZP can apply a 0% rate on qualifying income, but it still registers with the FTA and files an annual return like any other taxable person.

UAE corporate tax rates for 2025

The rate structure is simple, but the bands matter for cash planning. Use the table below as a quick reference, then run a worked figure through the UAE Corporate Tax Calculator 9 Percent for your own numbers.

Taxable income or status	Rate	Who it applies to
Up to AED 375,000	0%	All taxable persons
Above AED 375,000	9%	All taxable persons
Qualifying income of a QFZP	0%	Free zone entities meeting QFZP conditions
Non-qualifying income of a QFZP	9%	Free zone entities, on income outside the qualifying scope
Large multinational groups (EUR 750M+ global revenue)	15% DMTT	From financial years starting on or after January 1, 2025

Small Business Relief is also available. If your revenue is AED 3,000,000 or less in the relevant tax period and earlier periods, you can elect to be treated as having no taxable income through 2026. You still register and file.

The UAE corporate tax filing deadline

The headline rule: file and pay within 9 months of the end of your financial year.

Worked deadline examples

Financial year January 1, 2024 to December 31, 2024: return and payment due by September 30, 2025.
Financial year April 1, 2024 to March 31, 2025: return and payment due by December 31, 2025.
Financial year July 1, 2024 to June 30, 2025: return and payment due by March 31, 2026.

There is no quarterly advance payment system. You file once a year for each tax period. For a planning view across registration, return, and e-invoicing dates, use the UAE Corporate Tax Deadline Calendar.

Registration deadlines are separate

Registration deadlines depend on your license issue month and entity type. The FTA published a phased schedule, and missing the registration window triggers an AED 10,000 administrative penalty under Cabinet Decision 75 of 2023. Registration is separate from filing, and both have their own clocks.

How to file a UAE corporate tax return, step by step

Filing happens through the EmaraTax portal at tax.gov.ae. The process is online end to end.

Confirm registration. Make sure the entity has a corporate tax Tax Registration Number (TRN). VAT TRNs are separate.
Close your books. Prepare IFRS or IFRS for SMEs financial statements for the tax period.
Compute taxable income. Start from accounting net profit, then apply adjustments for exempt income, non-deductible expenses, depreciation, interest limits, and transfer pricing.
Apply reliefs and elections. Decide on Small Business Relief, QFZP status, tax group elections, or transitional rules.
Complete the return. Log in to EmaraTax, open the corporate tax return for the period, and complete each schedule.
Submit and pay. File the return and pay any liability through e-Dirham, GIBAN bank transfer, or card. Keep the acknowledgment.

For a printable working file you can fill in before logging into EmaraTax, see our UAE Corporate Tax Return Template.

What the return asks for

Entity and tax period details.
Financial statement figures and adjustments.
Related party transactions and connected person disclosures.
Reliefs claimed and elections made.
Final taxable income, tax due, and any tax credits.

Records, transfer pricing, and audit readiness

Taxable persons must keep records for at least 7 years after the end of the tax period. Records include financial statements, ledgers, invoices, contracts, and any documents supporting reliefs claimed.

Transfer pricing documentation

Related party transactions must follow the arm's length principle. Large groups must maintain a Master File and Local File when revenue thresholds are met, and all taxable persons must complete the related party disclosure form with the return. Pricing benchmarks should be documented before filing, not after.

E-invoicing data feeds the return

The UAE is rolling out a Peppol 5-corner DCTCE (Decentralized Continuous Transaction Control and Exchange) e-invoicing model in PINT AE format. Phase 1 mandatory go-live is January 1, 2027 for businesses with AED 50M+ revenue, with SMEs from July 1, 2027 and government entities from October 1, 2027. Clean e-invoice data makes year-end corporate tax filing far less painful, because revenue and expense ledgers tie back to validated invoices.

Penalties for late or incorrect UAE corporate tax filing

The FTA publishes penalty schedules under Cabinet Decision 75 of 2023. The list below covers the most common triggers.

Violation	Penalty
Failure to register on time	AED 10,000
Late filing of the corporate tax return	AED 500 per month for the first 12 months, then AED 1,000 per month
Late payment of tax due	14% per annum on the unpaid amount, calculated monthly
Submitting an incorrect return	Fixed penalty plus percentage-based penalty on the tax shortfall
Failure to keep required records	AED 10,000 for first offence, AED 20,000 for repeat
Failure to submit information in Arabic when requested	AED 5,000

Voluntary disclosures can reduce some penalties if you correct an error before the FTA finds it. For a single-page summary of rates, reliefs, and dates, keep the UAE Corporate Tax Cheatsheet on your desk.

Common UAE corporate tax filing mistakes

Treating Small Business Relief as automaticIt is an election, not a default. You must tick the box on the return for each eligible period.

Forgetting non-deductible expenses

Entertainment is 50% deductible. Fines, donations to non-approved bodies, and certain interest amounts above the 30% EBITDA general interest limit are disallowed.

Even small companies have related parties: shareholders, directors, group entities, and connected persons. Disclose every transaction above the threshold.

Mixing VAT and corporate tax deadlines

VAT returns are due within 28 days of period end. Corporate tax returns are due within 9 months. Different clocks, different portals views, same EmaraTax login.

A short pre-filing checklist

Corporate tax TRN confirmed and entity details up to date in EmaraTax.
Financial statements signed off under IFRS or IFRS for SMEs.
Tax adjustment workbook completed: exempt income, disallowed expenses, depreciation, interest cap.
QFZP test reviewed if you are in a free zone.
Small Business Relief eligibility checked.
Related party and connected person register updated.
Transfer pricing documentation drafted where required.
Liability estimated using the UAE Corporate Tax Liability Calculator.
Payment method ready: e-Dirham, GIBAN, or card.
Internal sign-off and board minute on file.

For the full picture across registration, rates, reliefs, and audits, the UAE Corporate Tax hub links every topic in one place. You can also check the official guidance at the UAE Ministry of Finance.

EInvoice Direct helps UAE businesses keep clean, FTA-aligned invoice data that flows straight into corporate tax workings. An accredited service provider is included with the software at no extra charge, so your e-invoicing and tax reporting stay in sync. Get UAE e-invoicing pricing and see how the pieces fit together before your next filing window.

Questions, answered

When is the UAE corporate tax return due?

The UAE corporate tax return is due within 9 months of the end of your financial year. If your year ends December 31, 2024, your return and payment are due by September 30, 2025. A year ending June 30, 2025 is due by March 31, 2026. There is no quarterly filing, only one annual return per tax period.

Do free zone companies need to file UAE corporate tax?

Yes. Every free zone entity must register with the FTA and file an annual corporate tax return. A Qualifying Free Zone Person (QFZP) can apply a 0% rate on qualifying income, but it still files a complete return showing qualifying and non-qualifying income. Filing is mandatory even when the final tax due is zero.

What is the corporate tax rate in the UAE?

Taxable income up to AED 375,000 is taxed at 0%, and income above AED 375,000 is taxed at 9%. Large multinational groups with global revenue of EUR 750 million or more pay a 15% Domestic Minimum Top-up Tax (DMTT) from financial years starting on or after January 1, 2025. QFZP qualifying income is taxed at 0%.

How do I file my UAE corporate tax return?

File through EmaraTax at tax.gov.ae. Confirm your corporate tax TRN, prepare IFRS financial statements, compute taxable income with the required adjustments, apply any reliefs or elections, complete each schedule of the return, then submit and pay. Payment can be made via e-Dirham, GIBAN bank transfer, or card. Keep the acknowledgment.

What is the penalty for late UAE corporate tax filing?

Late filing triggers AED 500 per month for the first 12 months, then AED 1,000 per month. Late payment adds 14% per annum on the unpaid tax, calculated monthly. Failure to register on time is AED 10,000. Incorrect returns and missing records carry separate fixed and percentage-based penalties under Cabinet Decision 75 of 2023.

Can small businesses skip corporate tax filing?

No. Small Business Relief lets eligible businesses with revenue up to AED 3,000,000 elect to be treated as having no taxable income through 2026, but the election is made on the return. You still register, still file annually, and still keep records. Skipping filing entirely will trigger registration and late filing penalties.

How long must I keep UAE corporate tax records?

You must keep all records supporting your corporate tax return for at least 7 years after the end of the relevant tax period. This includes financial statements, ledgers, invoices, contracts, transfer pricing documentation, and evidence for any reliefs or elections. The FTA can request these during an audit, so digital, searchable storage is recommended.

Is VAT registration the same as corporate tax registration?

No. VAT and corporate tax are separate regimes with separate registrations and separate Tax Registration Numbers, even though both are handled inside EmaraTax. VAT returns are due within 28 days of each period end. Corporate tax returns are due within 9 months of the financial year end. You may need both registrations depending on your activity.

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