FTA Corporate Tax Filing Checklist: What UAE Businesses Need to Prepare

June 29, 2025

Modern illustration of a business owner reviewing an FTA checklist clipboard and corporate tax folder, with UAE map, for corporate tax filing in the UAE.

Getting Ready to File Your Return

Whether you're a small business owner, a Free Zone company, or a large operation, filing your tax return with the Federal Tax Authority (FTA) means more than just filling in numbers. It's about preparation. A smooth filing process starts with understanding what you need well before the deadline approaches.

Here’s a clear checklist to follow before you log in to EmaraTax to submit your return, along with deeper context and practical advice to guide you through each step of the process.

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Before You File: Your Pre-Submission To-Do List

1) Confirm Your Registration‍

Double-check that your Corporate Tax registration is complete and that you have your TRN (Tax Registration Number). If you are still waiting for approval or missed the deadline to register, your return might be blocked, or worse, you could be penalized.

2) Know Your Tax Period‍

Your tax period usually follows your financial year. Most UAE businesses run from 1 January to 31 December, but always confirm your actual period. Your return is due nine months after your year-end. Early clarity on this timeline helps avoid last-minute filing stress.

3) Get Your Financials in Order‍

This includes either audited or unaudited financial statements, depending on your revenue and status. Free Zone companies and any business making over AED 50 million must submit audited statements. Make sure these are finalized and consistent with prior filings and VAT returns, if applicable.

4) Separate Deductible from Non-Deductible Expenses‍

Not all business expenses are allowed. Clearly identify which costs can be deducted from your taxable income. For example, fines, bribes, donations not approved by the Cabinet, and personal spending are not deductible. Ensure that entertainment costs meet the 50% rule, and validate employee-related expenses.

5) Identify Any Exempt Income‍

If you earn income that qualifies as exempt (such as dividends or foreign branch income), gather the documentation to support your claim. You may need to show participation exemption eligibility, profit distribution evidence, or other confirmations.

6) Check Group Elections or Reliefs‍

If you're part of a tax group or you're claiming Small Business Relief, verify that you've made all necessary elections within EmaraTax. These elections are not automatic and must be actively selected in the relevant return.

7) Get Payment Details Ready‍

If you expect to owe tax, prepare your payment method in advance. Ensure your bank account is linked with EmaraTax and that you have sufficient liquidity to meet the payment deadline without delays.

8) Reconcile Other Obligations‍

Align your corporate tax calculations with your VAT filings and financial audits. Consistency across records builds trust and lowers your risk during any future FTA reviews.

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What You’ll Need to Upload

Once you're in EmaraTax, you must submit specific documents and not just fill in totals. Make sure these are accurate, well-labeled, and ready.

1) Financial Statements‍

Upload a PDF version of your final statements. EmaraTax also requires you to input certain data fields manually. Use the same format used during the audit or preparation process, and check that all pages are legible.

2) Additional Schedules‍

Depending on your business setup and activities, these may include:

Interest expense limitation calculations (especially if you’ve applied the AED 12 million or 30% EBITDA rule)

Schedules of tax losses brought forward or utilized in the current period

Evidence supporting exempt income or election-based adjustments

Disclosure forms for related party or connected person transactions

3) Transfer Pricing Documentation‍

For entities with more than AED 200 million in revenue or with cross-border or related party dealings, prepare:

Transfer Pricing Disclosure Form

Master File

Local File

These may not be submitted immediately, but must be available upon FTA request. Failure to provide them within 30 days can lead to penalties.

4) Other Attachments‍

If you’ve made elections, such as forming a tax group, claiming Small Business Relief, or opting into a particular exemption—upload supporting documentation. These might include:

Ownership structure chart

Proof of qualifying activity for relief

Declarations or statements from management

Ensure your trade license is valid, especially if renewed recently. Any inconsistencies in your license or trade activity description could delay your return.

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Common Filing Mistakes to Avoid

Filing a tax return involves more than completing a form. Watch out for these frequent missteps:

1) Using Draft Financials or Estimates:‍

Only final, board-approved financials should be used. Estimates can lead to incorrect calculations and may trigger red flags.

2) Incorrect Business Information:‍

Ensure your company name, license number, TRN, and authorized signatory details exactly match FTA records.

3) Omitting Related Party Transactions:‍

Any dealings with owners, subsidiaries, or affiliates must be disclosed even informal ones. This includes interest-free loans or resource sharing.

4) Missing Elective Reliefs:‍

If you’re eligible for Small Business Relief or Tax Grouping and forget to elect it, you may overpay.

5) Improper File Naming and Formatting:‍

Clearly name each file (e.g., “ABC LLC Audited Financials 2024.pdf”). Avoid using image scans or password-protected PDFs. Make files easy to read and navigate.