How to File a UAE Corporate Tax Return (EmaraTax)
Every taxable person must file a Corporate Tax return. You must also pay any tax you owe. The deadline is within 9 months of the end of your financial year. For example, the FTA announced 30 September 2026 as the filing and payment deadline for the financial year ended 31 December 2025 (now passed). By the same 9-month rule, the year ended 31 December 2026 is due on 30 September 2027. You file in EmaraTax. Taxpayers who use Small Business Relief file a simpler return. If you file or pay late, you will pay penalties. Check the current amounts in the FTA penalty schedule on tax.gov.ae.
At a glance
- Cost:
- Filing via EmaraTax (no fee stated by FTA)
- Total time:
- Hours to prepare; filing itself under an hour
- Steps:
- 7 steps
- Where to apply:
- tax.gov.ae
Last reviewed November 2026 against official sources. Re-checked every 6 months · next review due May 2027.
The Steps
Follow these in order
Each card shows the phase, expected time, and any cost. Data checked against official UAE sources(November 2026).
0 of 7 steps
- Before You Go Self-check
Confirm your tax period and deadline
Your tax period is your financial year. It can also be part of a financial year, if a return is needed for that part. Your return and payment are due within 9 months of the end of your financial year. Check the FTA announcements for your year. For example, 30 September 2026 was the deadline for the year ended 31 December 2025 (per the FTA announcement).
Click to mark as done
- Fill / Prepare Days to weeks
Prepare your financial statements
Finish your accounts for the tax period and prepare your financial statements. Your taxable income starts with your accounting income. You then adjust it under the Corporate Tax Law. A Qualifying Free Zone Person has extra conditions to meet. Check the current rules in the EmaraTax guidance.
Click to mark as done
- Fill / Prepare Hours
Compute taxable income and tax due
Tax is 0% on the first AED 375,000 of taxable income. You pay 9% on the amount above that. Taxpayers who use Small Business Relief file simpler returns, as long as their revenue is within the relief limit. The relief now runs through tax periods ending on or before 31 December 2029 (Ministerial Decision 131/2026).
Click to mark as done
- Submit & Pay Under an hour
File the return in EmaraTax
Log in to EmaraTax with UAEPass. Open the Corporate Tax return for your tax period. Enter your figures and submit. Check everything before you submit. If you fix a mistake after the deadline, you may pay a penalty.
Click to mark as done
- Submit & Pay By deadline Tax due + penalties if late
Pay any tax due
Pay the tax you owe by the same 9-month deadline. You pay through the payment channels in EmaraTax. If you pay late, you will pay penalties. Check the current amounts on tax.gov.ae.
Click to mark as done
- Follow Up Before your go-live date
E-invoicing from 2027: a separate duty
E-invoicing does not change your corporate tax rate or your return deadline. The rate stays 0% on the first AED 375,000 of taxable income and 9% above that. But from 1 January 2027, businesses with annual revenue of AED 50 million or more must send business-to-business and business-to-government invoices as structured data through an Accredited Service Provider, which also reports the tax data to the FTA. Those businesses had to appoint a provider by 30 October 2026. Smaller businesses in scope must appoint one by 31 March 2027 and start on 1 July 2027. Pick your provider from the Ministry of Finance list and onboard through EmaraTax.
Click to mark as done
- Follow Up Ongoing
Keep records
Keep the records that support your returns. Before you throw anything away, check how long you must keep records in the FTA guidance.
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FAQ
Frequently Asked Questions
When is the Corporate Tax return due?
Within 9 months of the end of your financial year. The FTA set 30 September 2026 for the year ended 31 December 2025. By the same rule, the year ended 31 December 2026 is due on 30 September 2027.
Do I file if I owe no tax?
Yes. You must register and file even when you owe no tax. This includes taxpayers who use Small Business Relief. They file simpler returns.
What are the penalties for filing late?
You will pay penalties if you file late or pay late. Check the current amounts in the FTA administrative penalty schedule on tax.gov.ae before you trust any figure.
Does e-invoicing change my corporate tax return?
No. Your rate stays 0% up to AED 375,000 and 9% above that, and your return is still due within 9 months of your year end. E-invoicing is a separate duty about how you send invoices: from 1 January 2027 for revenue of AED 50 million or more, and from 1 July 2027 for smaller businesses in scope. It runs through an Accredited Service Provider, not through the return itself.
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