Every UAE business registered for corporate tax must file an annual return — even if it made a loss, elected Small Business Relief or owes nothing. That makes corporate tax filing a fixed annual cost for every company, and a common question we hear is: how much should it cost?
This page sets out our fixed corporate tax filing fees, explains what drives the price, and shows the penalties that make late or incorrect filing far more expensive than doing it right.
Is There an FTA Fee to File a Corporate Tax Return?
No. Filing a corporate tax return on EmaraTax is free. What you pay for is the professional work behind it: closing the books, preparing the tax computation, applying the right reliefs and elections, and submitting an accurate return.
Our Corporate Tax Filing Fees
| Business type | Typical profile | Fee from |
|---|---|---|
| Small Business Relief filer | Revenue up to AED 3 million, electing SBR | AED 735 |
| SME — standard return | Revenue above AED 3 million, single entity, no complex adjustments | AED 1260 |
| Free zone company (QFZP) | Claiming 0% on qualifying income, income classification required | AED 840 |
| Group or multi-entity | Tax group, related-party transactions, transfer pricing disclosures | Custom quote |
| Natural person (sole trader) | Business turnover above AED 1 million | AED 735 |
| Nil / dormant return | Registered but no trading activity | AED 525 |
All fees are fixed and agreed before we start. If we also keep your books, the filing fee is reduced — see our accounting packages and pricing.
What's Included in Every Filing
- Review of your financial statements and trial balance for the tax period
- Tax computation — accounting profit adjusted to taxable income
- Adjustments for non-deductible expenses (such as certain entertainment costs, fines and penalties), exempt income and interest limitation
- Reliefs and elections — Small Business Relief, transitional rules, loss relief
- Related-party and connected-person disclosures
- Preparation and submission of the return on EmaraTax
- Payment guidance — amount due, deadline and how to pay
- Working file you can keep for FTA review
What Affects Your Corporate Tax Filing Fee?
State of your books
This is the biggest factor. If your accounts are complete and reconciled, filing is quick. If they are not, they must be brought up to date first through our corporate tax accounting cleanup service.
Free zone status
A Qualifying Free Zone Person must separate qualifying from non-qualifying income, meet substance requirements and keep audited financial statements. That review adds time. See corporate tax for free zone companies.
Related parties and transfer pricing
Transactions with shareholders, directors or group companies must be at arm’s length and disclosed. Larger groups may also need transfer pricing documentation.
Group structure
A corporate tax group files one return but requires aggregated financial statements and elimination of intra-group transactions.
Revenue and complexity
More revenue streams, foreign income or significant fixed assets mean more adjustments to review.
The Cost of Filing Late or Incorrectly
The return is due within nine months of the end of your tax period. For a 31 December year-end, that means 30 September of the following year.
Missing the deadline is expensive:
- Late filing penalty — AED 500 per month for the first 12 months, then AED 1,000 per month after that.
- Late payment penalty — since 14 April 2026, unpaid tax attracts a penalty at an annualised rate of 14%, calculated monthly.
- Lost waiver — the AED 10,000 late registration penalty can be waived only if the first return is filed within seven months of the period end.
- Incorrect return penalties — errors found by the FTA, or corrected through a voluntary disclosure, carry their own penalties.
Professional filing is almost always cheaper than a single year of penalties. If you’ve already been penalised, our corporate tax penalty support team can review your options.
Why Choose Fixed-Fee Filing
- No hourly billing — ask as many questions as you need.
- Accounting and tax under one roof — fewer handovers, fewer errors.
- Deadline reminders — we track your nine-month and seven-month dates.
- Year-round support — not just at filing time; our corporate tax consultancy team is available throughout the year.
Get Expert Help for Your Business
Talk to an FTA-approved tax consultant today. Free consultation, no obligation — we’ll tell you exactly what your business needs.
Filing Fees vs Doing It Yourself
You can file your own return on EmaraTax. Business owners with very simple affairs — one bank account, no related-party transactions and revenue clearly under AED 3 million — sometimes do. The risk is in the details: choosing the wrong elections, missing a non-deductible expense, or misreporting revenue can lead to penalties and a voluntary disclosure later. A professional filing fee buys accuracy, a documented working file and someone to answer the FTA if questions arise.
How to Get a Quote
- Send us your trial balance or last financial statements.
- Tell us your tax profile — mainland or free zone, group or single entity.
- Receive a fixed quote within one working day.
- We prepare, review with you, and file before the deadline.
Not registered yet? Start with our guide to corporate tax registration on EmaraTax. See our full corporate tax return filing service or explore all corporate tax services in the UAE. Call +971 52 406 3000 or contact us today.
Frequently Asked Questions
There is no FTA fee. Our professional filing fees start from AED 735 for businesses electing Small Business Relief, with fixed fees for other business types.
Yes. Every registered business must file a return each year, including those electing Small Business Relief or making a loss.
Within nine months of the end of your tax period. For a 31 December year-end, the deadline is 30 September of the following year.
AED 500 per month for the first 12 months, then AED 1,000 per month, plus late payment penalties on any unpaid tax.
Yes. Clients on a monthly accounting package receive a reduced filing fee because the books are already reconciled.
Usually yes, because claiming the 0% rate requires income classification, substance checks and audited financial statements.