How to File Your Corporate Tax Return in the UAE: Portal, Process, Due Dates & Fines

18 Jun 2025

The United Arab Emirates (UAE) introduced federal corporate tax, under Federal Decree-Law No. 47 of 2022, with the law coming into effect for financial years starting on or after 1 June 2023. According to the UAE Ministry of Finance, the tax applies to businesses with taxable income exceeding AED 375,000 at a standard rate of 9%, with certain exemptions available for free zone entities that meet specific conditions.

Understanding the UAE tax filing process is crucial for compliance. This guide provides step-by-step instructions on how to file a corporate tax return in UAE, including deadlines, penalties, and professional support options such as corporate tax services in Dubai.

Step-by-Step Instructions to File Corporate Tax Returns in the UAE

1. Determine Your Tax Liability

As per Article 3 of Federal Decree-Law No. 47 of 2022, corporate tax applies to:

Resident juridical persons (companies incorporated in the UAE).
Non-resident juridical persons with a permanent establishment in the UAE.
Natural persons conducting business activities (subject to certain conditions).

Free zone businesses may qualify for a 0% tax rate if they meet the "Qualifying Free Zone Person" criteria under Cabinet Decision No. 100 of 2023.

2. Register for Corporate Tax

The Federal Tax Authority (FTA) mandates that all taxable businesses must register and obtain a Tax Registration Number (TRN).
The process is completed via the EmaraTax portal.
Taxable persons must register for corporate tax and obtain a TRN before filing their tax return. Failure to register may result in administrative penalties.

3. Maintain Financial Records

Under Article 59 of the Corporate Tax Law, businesses must maintain:

Audited financial statements (if required by law).
Supporting documents (invoices, contracts, bank statements).
Records for a minimum of 7 years.

4. Prepare and Submit Your Tax Return

The UAE corporate tax filing process involves:

Logging into Emara Tax Portal.
Selecting the corporate tax return form.
Inserting financial data (revenue, deductions, tax credits).
Uploading supporting documents.
Reviewing and submitting the return.

"Tax returns must be filed electronically through the designated platform within the specified deadline. Late submissions will incur penalties."

5. Pay Any Tax Due

After submission, businesses must settle their tax liability via:

Electronic payment (bank transfer, credit card).
Through the Emara Tax portal.

Late payments incur a 1% monthly interest charge on unpaid amounts.

UAE Corporate Tax Deadlines & Penalties

Corporate Tax Return Due Date

The UAE tax return last date depends on the business’s financial year-end:

For Gregorian calendar year-enders: Returns are due 9 months after the financial year closes (e.g., December 31 year-end = September 30 deadline).
Free zone companies must comply with additional reporting requirements.

Corporate Tax Penalties UAE

The FTA imposes strict penalties under Cabinet Decision No. 75 of 2023:

Violation	Penalty (AED)
Late filing	1,000 per month (max 10,000)
Late payment	1% monthly interest
Failure to keep records	10,000 for each violation. 20,000 in each case of repeated violation.

Why Hire a Corporate Tax Firm in Dubai?

Navigating the UAE tax filing process can be a complex task. A corporate tax firm in Dubai, like AMCA, provides:

Corporate Tax registration & ongoing compliance support.
Accurate and timely tax return filing to avoid penalties.
Free zone tax structuring & optimization strategies.

"Professional tax advisors ensure compliance with UAE tax laws while minimizing liabilities."

Filing your corporate tax return in the UAE for 2025 is mandatory under UAE law. By following the UAE tax filing process, meeting deadlines, and avoiding corporate tax penalties, UAE businesses can remain compliant.

For expert assistance, consider AMCA, a leading corporate tax services in Dubai provider. Our team ensures seamless compliance with the latest regulations.

Need Help with Corporate Tax in Dubai?

Avoid errors and penalties—let AMCA, a trusted corporate tax firm in Dubai, handle your UAE corporate tax filing. Contact us today for expert guidance!

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