UAE Corporate Tax Filing Services

With the implementation of the Corporate Tax Law in the UAE, businesses now have a legal obligation to declare their income, calculate taxable profits, and submit annual tax returns to the Federal Tax Authority (FTA). It is applicable to businesses exceeding the threshold of AED 375,000 annual net profits. Whether you're a startup, SME, or multinational company in Dubai or across the UAE, corporate tax filing is now mandatory.

At Shuraa Tax, our team of experienced accountants, auditors, and tax advisors is here to simplify this process for you. We ensure your business stays compliant, avoids penalties, and files on time, so you can focus on what you do best: growing your business.

What is Corporate Tax Filing in the UAE?

UAE Corporate Tax Filing is the process of submitting your company’s financial records and tax return to the Federal Tax Authority (FTA) on an annual basis. As per the UAE Corporate Tax Law:

• The standard corporate tax rate is 9% for taxable income exceeding AED 375,000.
• 0% rate applies to income up to AED 375,000 (for startups and small businesses).
• Free zone entities may enjoy exemptions if they meet qualifying conditions.
• 15% tax for large multinational entities meeting OECD Pillar Two criteria.

Filing accurately and within the timeline is crucial to avoid audits, penalties, and disruptions to your business.

Is it Mandatory to File Corporate Tax Returns in UAE?

Yes, filing corporate tax returns is mandatory for all taxable persons in the UAE, regardless of whether tax is payable or not. Even if your business qualifies for exemptions (like Free Zone benefits or small business relief), you are still required to register for corporate tax and submit annual returns to the Federal Tax Authority (FTA).

Failing to file can result in penalties, affect your business compliance status, and may trigger FTA audits or legal action.

UAE Corporate Tax Rules, Regulations & Penalties

Here are the important compliance rules businesses must follow:

Mandatory Corporate Tax Registration

Every taxable person must register with the FTA, even if currently exempt.

Tax Return Submission Timeline

Due within 9 months from the end of your financial year (example: if your fiscal year ends on 31 Dec 2024, file by 30 Sept 2025).

Records & Financial Statements

Maintain proper accounting records for at least 7 years, including invoices, ledgers, and supporting documents.

Penalties for Non-Compliance

• AED 10,000 for failure to register
• AED 500 to AED 20,000+ for late filing, inaccurate return, or failure to maintain records
• Risk of FTA audits, suspension, or legal action for repeated offences

Who is Required to File Corporate Tax in UAE?

Corporate tax applies to the following business categories:

• Mainland companies operating in the UAE
• Free zone companies (qualifying and non-qualifying)
• Branches of foreign companies
• Freelancers/self-employed individuals with annual net profits over AED 375,000
• Partnerships, joint ventures, and other entities engaged in business activities

Step-by-Step Corporate Tax Filing Procedure

Here’s how corporate tax filing works in the UAE:

1. Register for Corporate Tax

Sign up with the Federal Tax Authority (FTA) on the EmaraTax portal, even if your business is exempt.

2. Maintain Financial Records

Ensure your accounts, invoices, and financial reports are accurate and up to date for the financial year.

3. Prepare Financial Statements

You need to prepare financial statements that reflect your business’s financial health. This includes:

• Profit & Loss Statement (P&L)
• Balance Sheet
• Cash Flow Statement
• Notes to Financials

Depending on your business size and activity, these statements may need to be audited or reviewed in accordance with IFRS (International Financial Reporting Standards) or GAAP.

4. Calculate Taxable Income

Determine net profit, apply deductions or exemptions (like small business relief or free zone benefits), and compute the 9% tax (if applicable).

5. File the Corporate Tax Return

Once calculations and documents are ready, file the Corporate Tax Return through the Emara Tax platform:

• Use your corporate tax registration number (TRN)
• Upload financial statements and supporting documents
• Review and validate your data before submission

The return must be filed within 9 months after the end of your financial year.

6. Pay the Corporate Tax Due

After filing, you’ll receive the tax payable amount from FTA. Make the payment:

• Directly via EmaraTax portal (linked to UAE banks)
• On or before the due date to avoid late payment penalties

How Shuraa Tax Assists with Corporate Tax Filing in UAE

Shuraa Tax offers comprehensive assistance to ensure your corporate tax filing is accurate, on time, and penalty-free. We:

• Handle FTA registration and EmaraTax portal setup
• Prepare your complete tax return as per UAE law
• Offer tailored advice on qualifying income, reliefs, and restructuring
• Conduct risk assessments and identify potential exposure
• Represent you during FTA audits or clarification requests
• Ensure your books meet international accounting standards

We don’t just file, we optimise, support, and protect your business from tax-related risks.

Other Taxation Services by Shuraa Tax

We’re more than just Corporate Tax specialists. Our comprehensive tax services include:

• VAT Registration & VAT Filing
• Excise Tax Advisory & Filing
• Bookkeeping & Accounting Services
• Ultimate Beneficial Owner (UBO) Reporting
• Audit Services & Tax Consultation
• Payroll Services
• Tax Residency Certification Assistance
• ICV Certification
• Company Liquidation

Let Shuraa Handle Your Corporate Tax Filing—The Right Way

Don’t let tax stress slow down your business. Partner with Shuraa Tax for professional UAE corporate tax filing services in Dubai and across the UAE.

📞 Call: +(971) 44081900

💬 WhatsApp: +(971) 508912062

📧 Email: info@shuraatax.com

Frequently Asked Questions