Corporate Tax Return Submission UAE
Late or incorrect CT returns attract penalties up to AED 10,000. Our FTA-registered agents prepare and file your Corporate Tax return with a documented accuracy guarantee.
Who Needs to File a Corporate Tax Return?
Every UAE entity registered for Corporate Tax must file an annual CT return, even if their taxable income is zero or below the AED 375,000 threshold. The return must be filed within 9 months of your financial year-end. Failure to file attracts penalties starting at AED 500 per month (non-filer) and up to AED 10,000 for significant non-compliance. QFZP-status free zone companies also file — the 0% rate is claimed on the return, not by opting out of filing.
| Scenario | Return Filing Required? |
|---|---|
| Taxable income = AED 0 (nil return) | Yes — nil return must be filed |
| Income below AED 375,000 threshold | Yes — small business relief must still be elected on return |
| QFZP free zone company (0% rate) | Yes — QFZP status confirmed via return |
| Company in tax group | Yes — representative member files on behalf of group |
| Exempt entity (e.g. government body) | No — but notification may be required |
| New company, first financial year in progress | No — only after first FY closes |
Filing deadline: 9 months after financial year-end. Source: FTA Corporate Tax Law, Art. 53.
How We Prepare and File Your CT Return
Financial Review
We review your audited or management accounts for the financial year. We identify adjustments required under UAE CT law — disallowed expenses, exempt income, related-party transactions — and calculate your taxable income accurately.
Return Preparation
We prepare the CT return on EmaraTax, including all schedules: income statement, balance sheet, tax computation, and any elections (Small Business Relief, QFZP, Tax Group). We share a draft with you for review before submission.
Submission & Payment Confirmation
We file the return on EmaraTax and confirm the submission reference number to you in writing within 24 hours. If a tax payment is due, we calculate the amount and payment deadline and guide you through the FTA payment process.
Transparent Pricing — No Surprises
Fee based on company revenue and complexity. Quoted after initial document review.
Standard Return
From AED 1,500
- ✓Single entity, revenue < AED 5M
- ✓Financial review & tax computation
- ✓EmaraTax return filing
- ✓Submission reference confirmation
- ✓Payment amount & deadline guidance
Complex / Group Return
From AED 3,500
- ✓Revenue > AED 5M or multiple entities
- ✓Related-party & transfer pricing review
- ✓Tax group consolidated return
- ✓QFZP income segregation analysis
- ✓Full audit trail documentation
Late filing penalty starts at AED 500/month. A missed return costs more than our fee within the first quarter.
CT 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. 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, but must maintain accurate books. However, if your licence or free zone requires an audit independently, those audited accounts form the basis of the CT computation. We advise based on your specific situation.
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 up to 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.
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, and 50% of 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" (e.g., 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.
File Your CT Return Before the 9-Month Deadline
Share your financials with us and we will prepare, review with you, and file your Corporate Tax return — with written confirmation of submission.
Start My CT Return →