UAE Corporate Tax Filing

Once registered for UAE Corporate Tax, businesses are required to file an annual Corporate Tax return with the Federal Tax Authority (FTA), reporting taxable income and calculating tax due at the applicable rate — 0% on profits up to the AED 375,000 threshold and 9% above it, subject to specific rules for Qualifying Free Zone Persons.

Who Needs to File?

• All UAE Mainland companies registered for Corporate Tax
• Free Zone companies, including those claiming the Qualifying Free Zone Person 0% regime on qualifying income
• Branches of foreign companies operating in the UAE
• Individuals conducting business activity above the applicable threshold under a licence

Filing Timeline

Corporate Tax returns are generally due within nine months of the end of the relevant financial year. For example, a company with a financial year ending 31 December would typically need to file by the following 30 September. Missing filing deadlines can result in penalties, so tracking your specific financial year-end is important.

What the Filing Requires

• Financial statements prepared in line with accepted accounting standards (typically IFRS)
• Calculation of taxable income after allowable adjustments and deductions
• Verification of Free Zone qualifying status, where claiming the 0% regime
• Supporting documentation for any tax reliefs, exemptions, or group relief claimed

Common Pitfalls

Common issues businesses run into include incomplete or inconsistent bookkeeping making accurate tax calculation difficult, misunderstanding Qualifying Free Zone Person conditions, and missing the filing deadline due to unclear tracking of the financial year-end.

How StartRight4U Helps

StartRight4U prepares and files your UAE Corporate Tax return, verifies your Free Zone qualifying status where relevant, and tracks your deadlines so filings are always submitted on time. Contact us to prepare for your next Corporate Tax filing.