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Corporate Tax Returns

How to File UAE Corporate Tax Returns: A Complete Guide for Businesses

Filing Corporate Tax Returns in the UAE is now a mandatory legal requirement for every taxable business. Even if your company earned zero revenue, you must still submit your return. Although the UAE has shifted from a tax-free environment to structured compliance, the process is simple if you prepare early.

Understanding how to file Corporate Tax Returns correctly not only protects you from penalties but also strengthens your credibility with banks, regulators, and investors. Accurate tax reporting signals professionalism, transparency, and strong financial governance—qualities every successful UAE business needs.

Key Takeaways

  • Corporate Tax Returns must be filed electronically once every year

  • Deadline: Within 9 months after the financial year-end

  • Required documents include:

    • Financial statements

    • Adjusted profit calculations

    • Exempt income disclosures

  • Penalties start from AED 500 for late or incorrect filing

Why Filing Corporate Tax Returns Matters

Submitting your Corporate Tax Returns on time is more than a compliance task—it is part of maintaining a healthy, transparent business. Companies with strong bookkeeping and proper accounting practices will find the process straightforward.

Businesses that delay or ignore their Corporate Tax Returns may face:

  • Repeated fines

  • Compliance inspections

  • Reputational damage

  • Challenges when dealing with banks or investors

Filing accurately and on time ensures you stay compliant and competitive in the UAE market.

Step-by-Step Guide to Filing Corporate Tax Returns in the UAE

1. Prepare Accurate Financial Statements

Your Corporate Tax Returns rely heavily on well-maintained financial statements. These should:

  • Follow IFRS standards

  • Include all revenue, expenses, and adjustments

  • Be supported with proper documentation

Depending on your free zone or entity type, audited financial statements may also be required.

2. Calculate Your Taxable Income

To complete your Corporate Tax Returns, you must determine your taxable income by:

  • Starting with accounting profit

  • Applying adjustments required by UAE Corporate Tax Law

  • Excluding exempt income (e.g., dividends or qualifying shareholdings)

This final figure forms the basis of your tax liability.

3. Identify Exempt and Non-Taxable Income

Properly reporting exempt income is essential for accurate Tax Returns. Examples include:

  • Qualifying Free Zone income

  • Dividends from UAE or foreign subsidiaries

  • Profits from qualifying share disposals

Incorrect classification can lead to penalties or tax reassessment.

4. File Your Corporate Tax Returns Through the FTA Portal

The UAE requires all businesses to submit Corporate Tax Returns electronically through the Federal Tax Authority (FTA) portal.
This process includes:

  • Uploading financial statements

  • Providing taxable profit calculations

  • Submitting schedules for exempt and non-deductible items

  • Completing transfer pricing disclosures (if applicable)

There is no paper filing option—everything is digital.

5. Meet the 9-Month Deadline

Your  Tax Returns must be submitted:

  • Within 9 months from your financial year-end

Example:
If your year ends on 31 December 2024, the return is due by 30 September 2025.

Late filing may trigger automatic penalties.

6. Maintain Records for 7 Years

To support your Tax Returns, the law requires businesses to keep:

  • Financial reports

  • Invoices and contracts

  • Tax calculations

  • Bank statements

  • Transfer pricing documentation

These records must be maintained for 7 years for potential FTA audits.

Penalties for Not Filing Corporate Tax Returns

Ignoring or delaying Corporate Tax Returns may result in:

  • AED 500 penalty for late submission

  • Higher fines for repeated violations

  • Penalties for incorrect, missing, or incomplete information

  • Possible compliance inspections or audits

Staying compliant avoids unnecessary financial and legal risks.

Conclusion: Simplify Your Corporate Tax Returns With PFA Global

At PFA Global, we help UAE businesses file their Corporate Tax Returns accurately and on time. We offer complete financial and tax compliance support, including:

  • Corporate Tax Return filing

  • Accounting and bookkeeping

  • Tax planning & advisory

  • Virtual CFO services

  • Startup and compliance consulting

We’re more than consultants—we’re your long-term financial partners. With PFA Global, staying compliant becomes effortless, allowing you to focus on business growth with confidence.

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