# How to build a UAE corporate tax return template that matches the FTA form

> A UAE corporate tax return template with the exact sections, schedules, and figures you need to file under Federal Decree-Law 47. Get pricing inside.

Source: https://einvoicedirect.ae/uae-corporate-tax/uae-corporate-tax-return-template  
Last updated: 2026-06-05  
Publisher: EInvoice Direct (Massive FZCO), UAE e-invoicing software.

## What is a UAE corporate tax return template?

A UAE corporate tax return template is a structured worksheet that mirrors the Federal Tax Authority (FTA) corporate tax return form. It captures taxable income, adjustments, reliefs, and the 9% tax due under Federal Decree-Law 47 of 2022. Finance teams use it to prepare numbers before logging into EmaraTax to file.

If you run a UAE business, a clean uae corporate tax return template saves hours during filing season. It lines up your trial balance with the exact boxes the FTA expects. It also creates an audit trail for adjustments like exempt income, related-party transactions, and small business relief. For the bigger picture, start with our [UAE Corporate Tax](https://einvoicedirect.ae/uae-corporate-tax) hub.

This article gives you a working template, a worked example, and a checklist. Use it alongside the [UAE Corporate Tax Calculator 9 Percent](https://einvoicedirect.ae/uae-corporate-tax/uae-corporate-tax-calculator-9-percent) to validate your numbers.

## Who needs to file a UAE corporate tax return?

Every taxable person registered for corporate tax must file a return, even if the result is zero. This includes mainland LLCs, free zone companies, branches of foreign entities, and natural persons with business turnover above AED 1,000,000 in a calendar year.

### Filing deadline

The return is due within 9 months of the financial year end. A company with a year ending 31 December 2024 must file by 30 September 2025. Late filing triggers penalties starting at AED 500 per month for the first 12 months under FTA penalty rules.

### What you do not file

You do not file a return for VAT inside the corporate tax form. VAT has its own 28-day return cycle. Keep the two workstreams separate inside your template.

## Core sections of the UAE corporate tax return template

The FTA form follows a logical flow: identity, accounting profit, adjustments, reliefs, taxable income, then tax due. Your template should match that order so transfers are mechanical, not interpretive.

### Section 1: Taxpayer details

- Legal name and trade name
- Tax Registration Number (TRN)
- Financial year start and end
- License number and issuing authority
- Free zone status, if applicable
- Election flags: small business relief, Qualifying Free Zone Person (QFZP), tax group

### Section 2: Accounting profit

Pull the net profit before tax from your audited or management accounts. UAE corporate tax uses IFRS or IFRS for SMEs as the starting point. If revenue is below AED 50,000,000 you may use the cash basis with FTA approval.

### Section 3: Adjustments to accounting profit

This is the largest section. List each adjustment on its own line with a reference to the supporting workpaper.

| Adjustment type | Add back | Deduct |
| --- | --- | --- |
| Unrealised gains and losses (capital items) | Losses | Gains |
| Exempt dividends from UAE entities |  | Full amount |
| Participation exemption (qualifying shares) |  | Full amount |
| Non-deductible entertainment (50% disallowed) | 50% of cost |  |
| Fines and penalties | Full amount |  |
| Donations to non-approved bodies | Full amount |  |
| Interest cap (30% of EBITDA, above AED 12M net) | Excess interest |  |
| Related-party transactions at non-arm's length | Difference |  |

### Section 4: Reliefs and exemptions

- Small business relief: revenue up to AED 3,000,000 through tax periods ending on or before 31 December 2026
- QFZP 0% rate on qualifying income
- Tax group consolidation
- Business restructuring relief
- Foreign tax credit

### Section 5: Taxable income and tax due

Apply the rate schedule: 0% on the first AED 375,000 of taxable income, 9% on the remainder. Multinational groups with consolidated revenue of EUR 750 million or more apply the 15% Domestic Minimum Top-up Tax (DMTT) from January 2025.

## A worked example using the template

Assume Acme Trading LLC, a mainland UAE company with a year ending 31 December 2024.

| Line | Item | AED |
| --- | --- | --- |
| 1 | Net profit per accounts | 1,250,000 |
| 2 | Add: Fines and penalties | 15,000 |
| 3 | Add: 50% entertainment disallowed | 22,000 |
| 4 | Less: Exempt dividend income | (80,000) |
| 5 | Adjusted taxable income | 1,207,000 |
| 6 | Less: 0% band | (375,000) |
| 7 | Taxable at 9% | 832,000 |
| 8 | Corporate tax due | 74,880 |

Acme files by 30 September 2025 and pays AED 74,880 to the FTA. The same logic powers our [UAE Corporate Tax Liability Calculator](https://einvoicedirect.ae/uae-corporate-tax/uae-corporate-tax-liability-calculator).

## Supporting schedules to attach to the template

### Schedule A: Fixed asset and depreciation roll-forward

List opening cost, additions, disposals, closing cost, and accumulated depreciation. The FTA may request this during review.

### Schedule B: Related-party and connected-person transactions

Disclose transactions above AED 500,000 with related parties, and any payment to a connected person regardless of size. Include the transfer pricing method used.

### Schedule C: Carried-forward tax losses

Show losses by year of origin. Losses can offset up to 75% of current taxable income, with no expiry, subject to ownership continuity rules.

### Schedule D: Foreign income and tax credits

List each foreign income source, the gross amount, foreign tax paid, and the credit claimed against UAE tax.

## Pre-filing checklist

- Trial balance closed and reviewed
- Audit signed off, if revenue exceeds AED 50,000,000 or QFZP status applies
- Bank reconciliations complete
- Related-party register updated
- Transfer pricing documentation prepared, if revenue above AED 200,000,000 or part of a group above AED 3.15 billion
- VAT returns reconciled to revenue in the accounts
- Corporate tax registration confirmed with TRN
- EmaraTax login tested and submission user assigned

For deadlines beyond the return itself, see the [UAE Corporate Tax Deadline Calendar](https://einvoicedirect.ae/uae-corporate-tax/uae-corporate-tax-deadline-calendar).

## Common mistakes to avoid

### Mixing financial and tax depreciationAccounting depreciation is the starting point. UAE rules accept it unless a specific election, such as the realisation basis, has been made.

### Forgetting the 0% band

The first AED 375,000 of taxable income is taxed at 0%. Some teams apply 9% to the full taxable income by mistake and overpay.

### Treating free zone income as automatically exempt

Only qualifying income of a QFZP gets 0%. Non-qualifying income is taxed at 9% from the first dirham, with no 0% band for that stream.

### Skipping small business relief election

If revenue is below AED 3,000,000, you can elect small business relief and pay zero tax through the relevant period. The election must be made in the return.

## Tools that pair with the template

Three tools speed up the work:

- [UAE Corporate Tax Calculator 9 Percent](https://einvoicedirect.ae/uae-corporate-tax/uae-corporate-tax-calculator-9-percent) for quick rate checks
- [UAE Corporate Tax Cheatsheet](https://einvoicedirect.ae/uae-corporate-tax/uae-corporate-tax-cheatsheet) for a one-page rules summary
- [UAE Corporate Tax Filing](https://einvoicedirect.ae/uae-corporate-tax/uae-corporate-tax-filing) for the EmaraTax submission walkthrough

## Official sources

Always cross-check figures against the [UAE Federal Tax Authority](https://tax.gov.ae) and the [UAE Ministry of Finance](https://mof.gov.ae). Cabinet Decisions and Ministerial Decisions are published on both sites.

Ready to put this into practice? [Get UAE corporate tax and e-invoicing pricing](https://einvoicedirect.ae/for-businesses#contact) from EInvoice Direct and see how the platform pairs filing-ready data with an accredited service provider (ASP) included at no extra charge.

## Frequently asked questions

### Is there an official UAE corporate tax return template?

The FTA does not publish a downloadable Word or Excel template. The return is completed inside EmaraTax, the FTA's online portal. Finance teams build their own working template in Excel that mirrors the EmaraTax fields. The template captures accounting profit, adjustments, reliefs, taxable income, and tax due, then transfers values into the portal at filing time.

### When is the UAE corporate tax return due?

The return is due within 9 months of the financial year end. For a year ending 31 December 2024, the deadline is 30 September 2025. For a year ending 30 June 2025, the deadline is 31 March 2026. Payment is due on the same date as filing. Late submission attracts FTA administrative penalties.

### Do I need to file if my company made no profit?

Yes. Every taxable person registered for corporate tax must file an annual return, even if taxable income is zero or the company is in a loss position. Filing the loss preserves it for offset against future profits, subject to the 75% utilisation cap. A nil return still requires the full set of disclosures inside EmaraTax.

### What is small business relief and how do I claim it in the return?

Small business relief lets resident persons with revenue up to AED 3,000,000 elect to be treated as having no taxable income. It applies to tax periods ending on or before 31 December 2026. You claim it by ticking the election box inside the corporate tax return. You still file the return and keep books, even when relief reduces tax to zero.

### How do I report related-party transactions in the template?

Add a dedicated schedule listing each related party, the transaction type, the amount, and the transfer pricing method used. Disclose related-party transactions above AED 500,000 in aggregate and any payment to a connected person regardless of size. Keep supporting transfer pricing documentation ready if your revenue or group size crosses the documentation thresholds.

### Can free zone companies use the same return template?

Yes, with extra sections. A Qualifying Free Zone Person (QFZP) reports qualifying income taxed at 0% and non-qualifying income taxed at 9%. The template needs a split between the two income streams, plus de minimis testing. If de minimis is breached, full 9% applies and QFZP status is lost for that period and the next four.

### What records support the return after filing?

Keep accounting records, supporting workpapers, contracts, invoices, and the corporate tax return itself for at least 7 years. Transfer pricing documentation, if required, must be available on request from the FTA within 30 days. Cloud storage with version control is acceptable. Records must reconcile to both the corporate tax return and the VAT returns for the same period.


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This content is informational and is not tax, legal, or financial advice.
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