How to File Your Corporate Tax Return in the UAE: Deadlines, Documents, and Tips

Filing a Corporate Tax Return Is Required Even If You Don’t Owe Tax

You might think that if you didn’t make a profit, you’re off the hook. But that’s not how it works. Every Taxable Person in the UAE must file a Corporate Tax return even if there’s no tax to pay. That rule applies to:

• Mainland companies

• Free Zone entities

• Natural persons running a business earning over AED 1 million

• Some exempt persons who aren’t automatically exempt

Filing your return isn’t just about paying tax. It’s about showing you’re active and playing by the rules. The Federal Tax Authority (FTA) wants to know who’s out there doing business, not just who’s profitable.

It also gives the FTA a way to track who is properly registered, which businesses are operating under the right structure, and how your business is contributing to the UAE’s economic data. This helps the country stay in line with global transparency requirements and avoid being labeled as non-compliant.

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So, Who Has to File?

Let’s break it down.

Mainland and Free Zone Companies:‍

If you’ve registered a company in the UAE, on the mainland or inside a Free Zone, you’re expected to file.

Freelancers and Sole Proprietors:‍

If you work under your name and make more than AED 1 million in a year from business activity, you’re in. This includes freelance writers, consultants, digital marketers, and anyone running a small trade license.

Certain Exempt Persons:‍

Yes, even some exempt organizations (like public benefit groups) need to file. Only a few are automatically exempt from everything. Everyone else has to go through the process.

Filing a return says: “I’m here. I’m compliant. My records are clean.”

That includes maintaining the right documentation, reporting your earnings in a clear format, and confirming whether you qualify for exemptions or not. Filing is a formal way to confirm that status, not just for now, but for the years to come.

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Your Filing Deadline

The rule is simple. You get nine months from the end of your financial year to file your Corporate Tax return.

Example: If your year ends on 31 December 2024, you must file by 30 September 2025.

This timeline is fixed. There are no grace periods. If the due date is a weekend or holiday, you’re expected to file before that.

Filing your return earlier gives you breathing room. You can fix mistakes, request help, and avoid stress if something unexpected happens like login issues or missing paperwork. The EmaraTax portal tends to get busy closer to deadlines, so early filing is just smart business.

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What You’ll Need to File

Here’s a quick overview of what you need when it’s time to file:

1) Audited or Unaudited Financials‍

If you earn more than AED 50 million, or you’re a Free Zone company claiming the zero percent rate, audited financials are a must. Everyone else can submit financials prepared under IFRS or IFRS for SMEs.

These should show:

• Your revenue and expenses (profit and loss)
• Your assets and liabilities (balance sheet)
• Cash movements (if applicable)

These numbers matter. If your figures don’t match what’s in your tax return, the FTA may question them. Your financials need to be clear, consistent, and easy to trace.

2) EmaraTax Login Details‍

The FTA’s EmaraTax portal is where all returns are filed. Make sure your access is active. You’ll also need your Corporate Tax Registration Number (TRN).

3) Your Tax Return Form‍

This is where you plug in your taxable income, deductions, exemptions, and final tax payable. If you’re using Small Business Relief, you’ll need to elect for it here.

Your return form is not just about numbers. It includes declaration statements and checks that confirm your understanding of the law. That’s why it’s important to go through each part carefully.

4) Extra Schedules and Attachments‍

Depending on how your business is set up, you may also need:

• Interest expense calculations
• Schedules showing exempt income
• Details of related party transactions
• Transfer pricing disclosure (if applicable)

Missing any one of these can result in your return being flagged for correction—or worse, penalties. Uploading the correct attachments is a small task that saves big problems.

5) Transfer Pricing Files‍

If your revenue is above AED 200 million, or you deal with related parties, get ready to share your:

• Transfer Pricing Disclosure Form
• Master File
• Local File

Even if you’re not submitting them immediately, you must have them ready. The FTA can ask for these documents anytime during an audit or spot check, and they must be delivered within 30 days.

6) Business Details and Licenses‍

Your company license and registration info must match what you report. If your name, license number, or ownership doesn’t line up, that can lead to problems.

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What Happens If You Miss the Deadline?

Don’t brush it off. Penalties for late filing are real and they add up fast.

Here’s what you could face:

• AED 500 to AED 20,000 for late filing, depending on how long you delay

• AED 1,000 minimum for not filing at all, with daily fines on top

• Audit risks if you misreport income or skip important disclosures

• Suspension of your TRN, which could affect other filings and approvals

That’s just the start. If you’re flagged for an audit and found non-compliant, you may also lose the right to claim reliefs like Small Business Relief or tax losses. Even if you owe no tax, the failure to file makes your business look inactive or irresponsible in the eyes of the FTA.

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Filing Tips to Save Time and Stress

Here are five practical tips to make your Corporate Tax filing smooth:

1. Don’t wait for the deadline‍

Start preparing your numbers once your financial year ends. If you use an accountant, book them early.

2. Review your EmaraTax login‍

Double-check that your account works. Reset passwords ahead of time if needed.

3. Keep your documents organized‍

Whether it’s scanned invoices, bank statements, or your general ledger—have everything filed and ready.

4. Get advice if needed‍

If your business involves group structures, overseas payments, or related party deals, speak to a professional.

5. Use tools that help‍

Platforms like Tax Star help you manage your return, get deadline reminders, and store everything in one place.

You can also set calendar alerts, keep a checklist, and designate a team member to oversee the process each year. Filing doesn’t have to be stressful but it does require a plan.

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Final Thoughts

Filing a Corporate Tax return isn’t just for big companies. It’s for anyone earning taxable income in the UAE. If you’re a freelancer, a company owner, or a business that made zero profit, you still need to show up and file.

The deadline is nine months after your financial year ends. But don’t wait until month eight to start.

Be proactive. Stay organized. And if you’re not sure how to file, ask for help.

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Frequently Asked Questions

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Do freelancers need to file a Corporate Tax return?‍

Yes, if your business income exceeds AED 1 million annually.

I made no profit. Do I still need to file?‍

Yes. All Taxable Persons must file, even with zero tax payable.

What happens if I miss the deadline?‍

You could face penalties starting at AED 500, and the amount increases the longer you wait.

Can I use cash basis accounting when filing?‍

Only in special cases. Most businesses must use accrual accounting.

Do Free Zone businesses also need to file?‍

Yes. Even if they qualify for the 0 percent rate, they must submit a full return.

What tools help with Corporate Tax filing?‍

Tax Star is one option. It gives reminders, organizes documents, and tracks filing progress.

What if I file wrong information by mistake?‍

The FTA may reassess your return, and you could face penalties or an audit. Always double-check your data.

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