Corporate Tax Filing
Corporate Tax (CT) filing is a mandatory compliance requirement for businesses operating in the UAE under the Federal Corporate Tax Law. All taxable entities must file their Corporate Tax returns with the Federal Tax Authority (FTA) within the specified deadlines to avoid penalties.
Who Needs to File Corporate Tax Returns?
✅ UAE Resident Companies
Juridical persons incorporated in the UAE, including Free Zone entities.
Foreign companies with their Place of Effective Management (POEM) in the UAE.
Natural persons conducting business activities exceeding the taxable threshold.
✅ Non-Resident Companies
Businesses with a Permanent Establishment (PE) in the UAE.
Entities deriving UAE-sourced income or meeting the nexus rules.
✅ Qualifying Free Zone Persons (QFZP)
Must comply with FTA filing requirements to maintain their 0% tax rate on qualifying income.
✅ Corporate Tax-Exempt Entities (Subject to FTA Approval)
Even exempt entities may be required to file a tax return to confirm their exemption status.
Corporate Tax Filing Process
1️⃣ Financial Statement Preparation: Ensure accurate accounting records, financial statements, and tax calculations.
2️⃣ Tax Adjustments & Computation: Apply relevant tax adjustments to determine taxable income.
3️⃣ Completion of CT Return: Filing of annual tax returns through the FTA portal.
4️⃣ Submission & Payment: Pay the Corporate Tax liability within the deadline (if applicable).
5️⃣ Ongoing Compliance: Maintain proper records and prepare for potential FTA audits.
Corporate Tax Rates in the UAE
| Taxable Income | CT Rate (%) |
|---|---|
| Up to AED 375,000 | 0% (Small business relief may apply) |
| Above AED 375,000 | 9% |
| Qualifying Free Zone Income | 0% (subject to FTA conditions) |
Filing Deadlines & Penalties
CT returns must be filed within 9 months after the end of the tax period.
Late or incorrect filings can lead to FTA-imposed penalties and legal consequences.
Our expert tax consultants provide end-to-end Corporate Tax filing support, ensuring your business remains fully compliant with UAE tax laws. We assist in:
✅ Accurate tax return preparation and compliance with FTA requirements.
✅ Optimizing tax liabilities through allowable deductions & tax planning.
✅ Avoiding penalties by ensuring timely and accurate tax return submission.
✅ Advising on loss carryforward, tax credits, and exemptions.
✅ Managing FTA audits and responding to tax queries.
With our deep expertise in UAE Corporate Tax regulations, we ensure error-free tax filings, seamless compliance, and strategic tax planning for businesses of all sizes.
Contact Us
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Dubai, United Arab Emirates