VAT Accounting UAE provides professional Corporate Tax return filing services in Dubai for mainland companies, free zone entities, startups, SMEs, branches and other taxable persons. We help businesses review their accounting records, calculate taxable income, prepare the required information and meet Federal Tax Authority filing requirements.
A Corporate Tax return is not simply a declaration of accounting profit. The business may need to adjust its accounting income for deductible and non-deductible expenses, exempt income, tax losses, available reliefs and transactions with Related Parties or Connected Persons.
Our Corporate Tax consultants provide structured support throughout the return-preparation process, helping businesses file accurately and within the applicable deadline.
Need help filing your Corporate Tax return?
Call +971 52 406 3000 or email info@vataccountinguae.com.
Corporate Tax Return Filing Services in Dubai
UAE Corporate Tax applies to tax periods beginning on or after 1 June 2023. Taxable persons must generally prepare and submit one Corporate Tax return for each relevant tax period.
The return is submitted electronically through the Federal Tax Authority’s EmaraTax platform. It contains information about the taxable person, financial statements, accounting income, tax adjustments, taxable income, applicable reliefs and the final Corporate Tax liability.
VAT Accounting UAE supports businesses through each stage of return preparation, from reviewing bookkeeping records to calculating taxable income and organising supporting documentation.
Who Must File a Corporate Tax Return?
Taxable persons registered for UAE Corporate Tax are generally required to file a return for each applicable tax period. This can include:
- UAE mainland companies
- Free zone companies
- Foreign companies with a UAE permanent establishment
- Branches of foreign businesses
- Partnerships where applicable
- Natural persons meeting the Corporate Tax conditions
- Other juridical persons subject to UAE Corporate Tax
A taxable person may still be required to file when it has made a tax loss, has no Corporate Tax payable or qualifies for a 0% rate.
Being registered for VAT does not fulfil the Corporate Tax filing obligation. VAT and Corporate Tax are separate federal taxes with different calculations, filing periods and reporting requirements.
Corporate Tax Return Filing Deadline
The UAE Corporate Tax return must generally be submitted within nine months from the end of the relevant tax period. Any Corporate Tax payable must normally be settled by the same deadline.
For example, a Dubai company with a financial year ending on 31 December 2025 would generally need to file its Corporate Tax return and pay the amount due by 30 September 2026.
A company with a financial year ending on 30 June 2026 would generally have a filing and payment deadline of 31 March 2027.
The correct deadline depends on the company’s financial year, first tax period and any special provisions or FTA decisions that may apply.
Documents Required for Corporate Tax Return Filing
Businesses should prepare complete accounting and supporting records before beginning the Corporate Tax return. The documents required will depend on the legal structure, size, activities and transactions of the taxable person.
Commonly required information includes:
- Corporate Tax registration number
- Trade licence and incorporation documents
- Financial statements for the relevant tax period
- Trial balance and general ledger
- Revenue and expense records
- Bank reconciliation statements
- Fixed-asset and depreciation schedules
- Loan and financing agreements
- Ownership and group-structure information
- Related Party and Connected Person transactions
- Tax-loss information from previous periods
- Free zone income and activity details
- Documents supporting exemptions, deductions and reliefs
The information provided should be consistent with the business’s accounting records, contracts and other tax filings.
How Taxable Income Is Calculated
The Corporate Tax calculation generally begins with the accounting income shown in the financial statements. Tax adjustments may then be required to determine taxable income.
Adjustments can relate to non-deductible expenditure, exempt income, unrealised gains or losses, entertainment expenses, interest deductions, tax losses and transactions involving Related Parties or Connected Persons.
After the permitted adjustments, the standard Corporate Tax framework generally applies a 0% rate to taxable income up to AED 375,000 and a 9% rate to taxable income exceeding AED 375,000.
Different rules may apply to Qualifying Free Zone Persons, exempt persons and certain multinational groups. The 0% threshold should not be confused with a general exemption from registration or return filing.
Corporate Tax Filing for Free Zone Companies
Free zone companies are generally required to register for Corporate Tax and submit a return. A free zone licence does not automatically remove the filing requirement.
A Qualifying Free Zone Person may benefit from a 0% Corporate Tax rate on Qualifying Income when all relevant conditions are satisfied. Taxable income that does not qualify may be subject to the applicable standard rate.
The return-preparation process should therefore review the company’s activities, revenue sources, customers, transactions with mainland businesses, Related Parties, permanent establishments and compliance with the Qualifying Free Zone Person conditions.
VAT Accounting UAE helps free zone entities evaluate their tax position and prepare the information required for Corporate Tax filing.
Our Corporate Tax Return Filing Process
1. Initial Business Assessment
We review the company’s legal structure, trade licence, activities, ownership, financial year and Corporate Tax registration status.
2. Accounting-Record Review
Our team examines the financial statements, trial balance, ledgers, bank reconciliations and supporting documents. Missing records and accounting inconsistencies are identified before the tax calculation is completed.
3. Taxable Income Calculation
We review accounting income and determine the tax adjustments, exemptions, deductions, reliefs and tax losses that may apply.
4. Related-Party and Free Zone Review
Where relevant, we examine Related Party transactions, Connected Person payments and free zone income to identify applicable disclosure or tax-treatment requirements.
5. Return Preparation and Review
The Corporate Tax return is prepared using the reviewed financial information. Material calculations and disclosures are discussed with management before submission.
6. Filing and Payment Guidance
After confirmation of the information, we assist with the filing process and provide guidance regarding the payment deadline and future record-keeping obligations.
Benefits of Professional Filing Support
Corporate Tax return filing requires coordination between accounting, tax calculations and supporting documentation. Errors in the underlying bookkeeping can affect taxable income and the final tax liability.
Professional assistance can help businesses identify compliance gaps before filing, understand material tax adjustments and maintain a consistent record of the calculations used in the return.
It also gives management more time to review the company’s tax position and arrange payment before the deadline instead of dealing with the entire process at the last minute.
Corporate Tax Return Penalties
Failure to submit a Corporate Tax return within the applicable deadline can result in an administrative penalty of AED 500 for each month or part of a month during the first 12 months.
From the thirteenth month onward, the late-filing penalty increases to AED 1,000 for each month or part of a month.
Late payment may also attract a penalty calculated at 14% per annum on the outstanding Corporate Tax, applied monthly in accordance with the relevant penalty rules.
An incorrect return can result in an AED 500 penalty unless it is corrected before the filing deadline under the applicable provisions. Additional penalties may arise when an error results in a tax difference.
Why Choose VAT Accounting UAE?
VAT Accounting UAE combines Corporate Tax return support with practical accounting and bookkeeping knowledge. This enables our team to review both the tax treatment and the financial information supporting each calculation.
Located in Oud Metha, Dubai, we provide clear communication, confidential document handling and filing support tailored to the legal structure and activities of each business.
Our services cover registration, accounting reviews, taxable income calculations, return preparation, free zone assessments, payment guidance and ongoing Corporate Tax compliance.
Frequently Asked Questions
What is the deadline for Corporate Tax return filing in Dubai?
A Corporate Tax return and any related payment are generally due within nine months from the end of the applicable tax period. The exact date depends on the company’s financial year.
Do I need to file if my company has no taxable profit?
A taxable person required to submit a return generally must file even when it has made a loss or has no Corporate Tax payable.
Do free zone companies need to file a Corporate Tax return?
Yes. Free zone companies are generally required to register and file returns. A Qualifying Free Zone Person may benefit from a 0% rate on Qualifying Income when all applicable conditions are satisfied.
Can I file a Corporate Tax return using unaudited financial statements?
The applicable financial-statement and audit requirements depend on the taxable person’s circumstances and the relevant legislation. The accounting records used must adequately support the figures reported in the return.
What happens if a Corporate Tax return is filed late?
Late filing can result in a penalty of AED 500 monthly during the first 12 months and AED 1,000 monthly from the thirteenth month onward.
Can VAT Accounting UAE prepare and file my return?
We can assist with accounting reviews, taxable income calculations, Corporate Tax return preparation, supporting documents, filing procedures and payment guidance.
File Your Corporate Tax Return on Time
Contact VAT Accounting UAE for professional Corporate Tax return filing support in Dubai. Our team can review your financial records, calculate taxable income and help you prepare for the applicable filing and payment deadline.
Phone: +971 52 406 3000
Email: info@vataccountinguae.com
Address: Office No. 520, Al Nasr Plaza, Oud Metha Road, next to Oud Metha Metro Station, Dubai, United Arab Emirates