The implementation of Corporate Tax in the UAE, effective from June 1, 2023, marks a major shift in the region’s fiscal and regulatory framework. All businesses subject to the tax must now understand the procedures, deadlines, formats, and portals for filing their annual Corporate Tax Returns with the Federal Tax Authority (FTA). Failure to comply may lead to financial penalties, audits, and business disruptions.
This detailed blog outlines the complete process of Corporate Tax Return filing in the UAE—right from registration to final submission—and introduces you to the key digital tools and timelines you need to comply with.
Struggling with Corporate Tax compliance? PEAK Business Consultancy Services provides full-spectrum assistance with Corporate Tax registration, filing, and documentation for UAE-based businesses of all sizes.
Who Must File Corporate Tax Returns?
Any taxable person under the UAE Corporate Tax Law—such as a Limited Liability Company (LLC), partnership, Free Zone entity (with non-qualifying income), or other juridical person—must file a Corporate Tax Return annually. In some cases, natural persons (individuals) engaged in business activities exceeding AED 1 million in annual revenue will also need to file returns.
Filing Deadline: What Is the Due Date?
The deadline for filing a Corporate Tax Return is within 9 months from the end of the relevant financial year. For example:
- If your financial year ends on December 31, 2024, your return must be filed by September 30, 2025.
- If your financial year ends on March 31, 2025, your return is due by December 31, 2025.
This applies to both the submission of the Corporate Tax Return and payment of the corresponding tax liability.
How to Register for Corporate Tax
Before filing a return, a business must register for Corporate Tax via the FTA’s EmaraTax portal and obtain a Tax Registration Number (TRN). The process involves:
- Creating an EmaraTax account
- Filling in business and license details
- Uploading trade license, Emirates ID/passport, and authorization documents
- Awaiting approval from FTA and issuance of TRN
Need help with registration? PEAK Business Consultancy Services can handle your Corporate Tax registration process swiftly and correctly.
Format and Contents of the Corporate Tax Return
The UAE Corporate Tax Return will be filed electronically through EmaraTax. The format typically includes the following components:
- General company details (TRN, financial year, legal form)
- Revenue and expenditure summary
- Adjustments to accounting income for tax purposes
- Taxable income computation
- Applicable exemptions and tax credits
- Final tax liability and payments
- Transfer pricing disclosures (where applicable)
Note: If your entity is part of a Tax Group, only the parent entity files the return for the group.
Portal for Filing: EmaraTax
The EmaraTax platform is the official portal used for filing all Federal Tax returns in the UAE. It provides a digital interface for:
- Corporate Tax registration and return filing
- Submission of supporting documentation
- Payment of tax dues via UAE banking channels
- Monitoring of deadlines and compliance status
Businesses must keep their credentials and registered email IDs secure, as the FTA communicates key updates and return status through EmaraTax notifications.
Tax Payment Methods
Once the tax liability is calculated in the return, payment must be made through EmaraTax-linked channels, such as:
- e-Dirham or debit card via EmaraTax
- Bank transfers through GIBAN (Generated IBAN provided by FTA)
- Payment through UAE exchange bureaus authorized by the FTA
Late payments may result in penalties and interest.
Documents to Keep Ready
For seamless return filing and audit preparedness, ensure the following documents are ready and reconciled:
- Audited or management financial statements
- Chart of accounts and trial balance
- Bank statements and payment vouchers
- Payroll and employee costs
- Invoices and VAT returns (to avoid duplication of income)
If you’re unsure about bookkeeping accuracy, PEAK Business Consultancy Services offers accounting support and FTA-ready documentation services for filing Corporate Tax Returns.
Penalties for Late Filing
According to Cabinet Decision No. 75 of 2023, the FTA may impose penalties for non-compliance, including:
- Failure to register for Corporate Tax: AED 10,000
- Late return filing: AED 500 per month (increasing over time)
- Late payment of tax dues: 1% per month on unpaid amounts
- Failure to maintain records: Up to AED 20,000
Special Situations: Tax Groups and Free Zone Entities
If you’re a Free Zone entity with qualifying income, you may still need to file a return—at 0% tax—but declare income and eligibility criteria.
For Tax Groups, only the parent company files a single return, but documentation from all group members is required to prepare the consolidated filing accurately.
PEAK BCS helps both Free Zone businesses and Tax Groups prepare consolidated statements and file accurate returns aligned with UAE Corporate Tax law.
Transfer Pricing Disclosure (Form 899)
Businesses engaged in transactions with related parties must complete a Transfer Pricing Disclosure Form, which will be part of the Corporate Tax Return.
This form requires details about related party transactions and may lead to further documentation like Master Files and Local Files for larger businesses.
Tip: If you suspect your business has related party exposure, consult PEAK Business Consultancy Services for Transfer Pricing compliance and documentation support.
Best Practices for Filing Corporate Tax Returns
- Reconcile accounting income with taxable income before filing
- Ensure consistent reporting between VAT returns and Corporate Tax returns
- Maintain audit trails and supporting vouchers
- Automate accounting with compliant software tools
- Seek expert review or consultation before final submission
Conclusion
Filing Corporate Tax Returns in the UAE requires timely preparation, accurate documentation, and careful adherence to formats and portals mandated by the FTA. While the process is digitally streamlined through EmaraTax, errors or delays can result in serious financial penalties and reputational risk.
Don’t leave your Corporate Tax filing to chance.
PEAK Business Consultancy Services provides end-to-end Corporate Tax compliance—from registration and EmaraTax setup to return preparation, filing, and documentation. Whether you’re a startup, SME, or large corporate, our expertise ensures peace of mind and accurate filing.
Visit PEAKBCS.com to book your consultation today and stay compliant, always.
