A UAE company files its corporate tax return through the Federal Tax Authority's EmaraTax portal, within nine months of the end of its tax period, and every taxable person must file, even if no tax is due. Al Ain Business Center prepares your corporate tax registration and return and makes sure it is submitted on time through EmaraTax. Starting from AED 399 a month.
What the rules say (official facts)
- All taxable persons, including free zone persons, must register for corporate tax and get a Corporate Tax Registration Number. Source: Ministry of Finance, https://mof.gov.ae/en/public-finance/tax/corporate-tax/
- Rates: 0% on taxable income up to AED 375,000; 9% on taxable income above AED 375,000. Source: u.ae, https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax
- Qualifying Free Zone Persons get a 0% rate on Qualifying Income. Source: Ministry of Finance, https://mof.gov.ae/en/public-finance/tax/corporate-tax/
- The return and the payment are due within a period not exceeding nine months from the end of the tax period. For a financial year ending 31 December 2025 the deadline was 30 September 2026. Source: FTA, URL above.
- All corporate taxable persons must file a return regardless of income level; exempt persons who must register file an annual declaration. Source: FTA, URL above.
- Returns and payments are made on the FTA's EmaraTax platform, which requires a UAE Pass account. Source: FTA, URL above.
- Failing to meet the deadlines may result in late fines and penalties. Source: FTA, https://tax.gov.ae/en/media.centre/news/pr.28082025.aspx
- Small Business Relief: a resident business whose revenue is AED 3,000,000 or less in the current and all previous tax periods can elect to be treated as having no taxable income for the period. Qualifying Free Zone Persons and members of multinational groups with consolidated revenue above AED 3.15 billion are excluded. Source: FTA, https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx
- The relief can be claimed for tax periods ending on or before 31 December 2029 (Ministerial Decision No. 131, announced 7 August 2026). Source: Ministry of Finance, https://mof.gov.ae/en/news/ministry-of-finance-announces-extension-of-small-business-relief-for-corporate-tax-purposes-until-31-december-2029/
- Being eligible for the relief does not remove the obligation to file a return; eligible businesses file a simplified return and elect the relief in it. Source: FTA, https://tax.gov.ae/en/media.centre/news/fta.confirms.taxable.persons.eligible.for.the.small.business.relief.must.submit.simplified.corporate.tax.returns.within.prescribed.legal.deadline.aspx
What we do
- Check whether your company must register and which tax period applies.
- Prepare your corporate tax registration.
- Prepare your return from your accounting records (see our bookkeeping and VAT page) and check whether Small Business Relief applies.
- Make sure the return is submitted on time through EmaraTax, and remind you of the payment deadline.
- Starting from AED 399 a month.
What you need to give us
Trade licence, your tax registration details if you have them, accounting records or financial statements for the period, and bank statements.
How it works
- Tell us your licence date and your financial year end.
- We confirm your registration status and deadline.
- We prepare the registration or return and send it to you for review.
- It is submitted on time through EmaraTax, and we confirm the payment details.
Frequently asked questions
Who can file my UAE corporate tax return?
The taxable person files through the FTA's EmaraTax portal. We prepare your registration and return and make sure it is submitted on time.
When is the UAE corporate tax return due?
Within nine months of the end of the tax period. For a year ending 31 December 2025 it was 30 September 2026 (same FTA page).
Do I have to file if my business owes no tax?
Yes. All corporate taxable persons must file regardless of income level, and Small Business Relief is claimed in the return (FTA pages above).
What is the corporate tax rate in the UAE?
0% on taxable income up to AED 375,000 and 9% above that (https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax).
Do free zone companies have to register for corporate tax?
Yes. All taxable persons, including free zone persons, must register (https://mof.gov.ae/en/public-finance/tax/corporate-tax/). Qualifying Free Zone Persons have a 0% rate on Qualifying Income.
How much does corporate tax registration and filing cost?
Starting from AED 399 a month.
Contact
Al Ain Business Center, Shop 19, Arzoo Building, Al Twar, Al Qusais, Dubai. Phone and WhatsApp +971 50 843 7672. Email help@alainbcenter.com. Open Monday to Friday 09:00-18:00, Saturday 09:00-14:00, closed Sunday.