UAE Corporate Tax Return Filing, Prepared and Filed for You
partnered tax professionals review your financials, compute your UAE CT liability, and file your annual return on EmaraTax before the 9-month deadline. From AED 1,500, no surprises.
CT return due 9 months after your financial year-end. If your FY closed December 2024, deadline was September 2025. Check your CT liability now →
Who Needs to File a UAE Corporate Tax Return
Every entity registered for UAE Corporate Tax must file an annual CT return, regardless of whether taxable income is zero or below the AED 375,000 small business threshold. The return must be filed within 9 months of your financial year-end. Failure to file triggers penalties starting at AED 500 per month for the first 12 months, rising to AED 1,000 per month after that. QFZP-status free zone companies also file annually. The 0% rate is claimed on the return itself, not by opting out of the filing obligation.
| Business / Entity Type | Requirement |
|---|---|
| Nil return (income = AED 0) | Yes, nil return must be filed |
| Income below AED 375,000 threshold | Yes, Small Business Relief election on return |
| QFZP free zone company (0% rate) | Yes, QFZP status confirmed via return |
| Company in a tax group | Yes, representative member files for group |
| Exempt entity (e.g. government body) | No, but FTA notification may be required |
| New company, first FY still in progress | No, only after first financial year closes |
Source: UAE Corporate Tax Law, Article 53. FTA deadline guidance updated March 2024.
How We Prepare and File Your CT Return
Financial Review
We review your audited or management accounts for the financial year. We identify all adjustments required under UAE CT law, including disallowed expenses, exempt income, and related-party transactions, and compute your taxable income accurately before touching EmaraTax.
Return Preparation
We prepare the CT return on EmaraTax, including all required schedules: income statement, balance sheet, tax computation, and any elections such as Small Business Relief, QFZP status, or Tax Group membership. You review a draft before we submit.
Submission and Payment Guidance
We file the return and send you the submission reference number in writing within 24 hours. If a tax payment is due, we calculate the exact amount and deadline, and walk you through the FTA payment process step by step.
Flat Fee. No Hidden Charges.
Fee is based on company revenue and return complexity. Quoted after initial document review, before any work starts.
Standard Return
- ✓Single entity, revenue under AED 5M
- ✓Financial review and tax computation
- ✓EmaraTax return filing by partnered tax professional
- ✓Submission reference confirmation in writing
- ✓Payment amount and deadline guidance
Complex / Group Return
- ✓Revenue over AED 5M or multiple entities
- ✓Related-party and transfer pricing review
- ✓Tax group consolidated return
- ✓QFZP income segregation analysis
- ✓Full audit trail documentation
Late filing penalty: AED 500 per month for the first 12 months, AED 1,000 per month after that. A missed return costs more than our fee within the first quarter.
Why CalcUAE for CT Return Filing
partnered tax professionals
Your return is prepared and filed by partnered tax professionals. Not a spreadsheet template, not an unlicensed intermediary. A proper submission with a reference number.
You Review Before We File
We share a complete draft before submission. You see every figure, every election, every schedule, before anything is sent to the FTA.
Law-Accurate Computation
Tax computation is built against the actual UAE CT Law and FTA guides, including disallowed expense rules, exempt income treatment, and group relief provisions.
Written Confirmation
Every submission comes with the EmaraTax reference number and filing confirmation sent to you in writing within 24 hours. Clean record, no ambiguity.
UAE Corporate Tax Return Filing: Common Questions
When is the UAE Corporate Tax return due?
The CT return must be filed within 9 months of the end of your financial year. If your financial year ends on 31 December 2024, the return is due by 30 September 2025. If your FY ends on 31 March 2025, the return is due by 31 December 2025. The deadline is fixed. There are no automatic extensions. Missing it triggers a penalty of AED 500 per month for the first 12 months, then AED 1,000 per month thereafter.
Do I need audited accounts to file a CT return?
Not always. Companies with revenue below AED 50M are not required to have audited financial statements solely for CT purposes, though they must maintain accurate books. If your licence or free zone requires an audit independently, those audited accounts form the basis of the CT computation. We advise on what is needed based on your specific situation before starting.
What is Small Business Relief and should I elect for it?
Small Business Relief (SBR) allows companies with revenue up to AED 3M, for tax periods ending on or before 31 December 2026, to be treated as having zero taxable income. The election must be made on the CT return. It is not automatic. SBR is not available to members of a Multinational Enterprise Group or to Qualifying Free Zone Persons. We assess eligibility as part of return preparation and make the election where it applies.
What happens if I made errors on a previously filed CT return?
You can submit a Voluntary Disclosure to the FTA to correct errors. The VD penalty is 1% of the unpaid tax per month if submitted before an FTA audit, rising to 50% of the unpaid tax if the FTA identifies the error first. We handle VD submissions as a separate engagement. Contact us if you need to correct a prior return.
Can a free zone company with 0% rate still have a tax payment due?
Yes. QFZP status applies only to qualifying income. If a free zone company earns non-qualifying income, such as revenue from mainland customers, passive income above the de minimis threshold, or income from excluded activities, that portion is taxed at 9%. We perform an income segregation analysis as part of QFZP return preparation so you know exactly what is owed before filing.
What if my company has no revenue and no activity this year?
You still need to file a nil return. A nil return confirms to the FTA that the entity existed but had no taxable activity during the period. Failure to file even a nil return triggers the same AED 500 per month penalty as any other missed return. Nil returns are included in our standard fee.
File Your CT Return Before the 9-Month Deadline
Share your financials with us and we prepare, review with you, and file, with written submission confirmation. From AED 1,500.
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