Accounts readiness
Review the trial balance, financial statements and significant reconciliations. Identify missing schedules, unresolved balances and accounting work needed before the computation can be completed.
Accounts · Computation · EmaraTax
Corporate tax Return Filing in Dubai & the UAE
Turn year-end accounts into a supported tax return. SAIF Chartered Accountants assists with financial-record review, Corporate tax calculations, relevant disclosures and EmaraTax filing—under a scope tailored to your company.
Tax agency registration: TAN 30004113
Know your filing date
When must you file and pay?
The general deadline is nine months after the end of the tax period. Filing and payment are separate completion checks: submitting the return does not, by itself, settle the liability.
For a tax period ending 31 December 2026, the usual deadline is 30 September 2027. A period ending 31 March 2027 usually has a 31 December 2027 deadline. Check the period shown in EmaraTax and any specific FTA direction rather than assuming every UAE company shares one date.
FTA guidance on return and payment deadlines →Corporate tax filing services
What does SAIF help you prepare?
Tax computation
Prepare a documented bridge from accounting profit or loss to taxable income. Analyse relevant adjustments, available losses, reliefs, elections and credits against the business facts.
Return and disclosures
Prepare applicable EmaraTax fields and schedules, reconcile them to the computation and explain material positions for approval. Related-party and connected-person information may require specialist work.
Submission and handover
Support agreed filing arrangements, retain acknowledgement and hand over the final calculation and supporting schedules. Clarify responsibility for payment and subsequent FTA correspondence.
Bookkeeping reconstruction, statutory audit, transfer-pricing documentation and dispute work are separate unless expressly included. Accounting support and transfer pricing services can be coordinated where necessary.
Your preparation checklist
Documents needed for a Corporate tax return
Send the records for the correct legal entity and reporting period. The evidence needed to prepare a return is broader than the attachments requested by the portal.
Entity and tax profile
Licence, incorporation and ownership information, Corporate tax registration details, period dates, prior returns and relevant FTA correspondence.
Year-end financial records
Final trial balance, financial statements, general ledger, bank reconciliations and schedules supporting material balances.
Revenue and expenditure
Sales and purchase ledgers, invoices, contracts and explanations for unusual income or costs. Identify personal or mixed-purpose items for review.
Assets and financing
Fixed-asset movements, disposals, financing agreements, interest schedules and shareholder or intercompany loan balances.
Related-party dealings
Relationship map, transaction values, agreements and available pricing support. Separate connected-person payments from ordinary supplier costs.
Reliefs and other positions
Prior loss schedules, election history, foreign-tax evidence and any analysis supporting free-zone treatment or other relief claims.
Keep relevant records for at least seven years after the tax period ends. See the FTA recordkeeping reminder. Ask for a secure document-transfer method; never send portal passwords or one-time codes with the checklist.
Review before submission
Accounting profit is the starting point—not the finished calculation.
A strong filing file explains how each material return figure was reached. We organise an adjustment schedule, supporting references and unresolved questions so management can review the position before submission.
- Reconcile the opening figures to the final accounts.
- Separate accounting corrections from tax adjustments.
- Document assumptions and supporting evidence.
- Check consistency across return schedules.
- Retain the approved version and change history.
Do not copy VAT turnover into Corporate tax fields without reconciliation. The two systems measure different things and may have legitimate differences.
FTA Tax Returns Guide →A clear filing workflow
From financial records to a completed return
- 01
Accounts
Finalise the period and reconcile material balances.
- 02
Adjustments
Document additions, deductions and applicable elections.
- 03
Computation
Reconcile taxable income, reliefs and tax payable.
- 04
Approval
Resolve review points and obtain management sign-off.
- 05
Submission
File, retain acknowledgement and arrange payment.
Your completion pack
Agree the deliverables at appointment: final computation, relevant schedules, approved return copy, submission acknowledgement and payment instructions where applicable. Keep an issues log for any follow-up work; a filed return is not an FTA audit clearance.
No profit, small business or free-zone company?
Nil tax and loss returns
No tax payable does not remove the filing obligation. A dormant company may still have expenses and balance-sheet entries. Loss positions need accurate reporting and supporting records.
FTA clarification on loss returns →Small Business Relief
The relief now extends to tax periods ending on or before 31 December 2029. The AED 3 million revenue threshold is only one condition; eligibility and the election must be assessed, not assumed.
MoF extension announcement →Free-zone treatment
A licence does not automatically entitle all income to 0%. Confirm the relevant status and treatment before completing the return. Coordinate specialist review when the position is uncertain.
Explore Corporate tax advisory →Financial statements and assurance
Do your accounts need an audit?
Under Ministerial Decision 84 of 2025, for periods starting on or after 1 January 2025, audited statements are required for non-group taxable persons whose revenue exceeds AED 50 million and for Qualifying Free Zone Persons. Tax groups have special-purpose audited financial-statement requirements.
Other company-law or licensing obligations can require an audit even below the Corporate tax threshold. Arrange an early assessment: tax return preparation is not an audit engagement.
Read Ministerial Decision 84 of 2025 →Common filing questions
Corporate tax return FAQs
01How do I file a Corporate tax return in the UAE?+
Confirm the taxable person and period in EmaraTax, finalise the accounts, prepare the tax computation and applicable disclosures, review the return and submit after approval. Retain the acknowledgement and arrange any tax payment separately.
02When is my UAE Corporate tax return due?+
The general deadline for the return and payment is nine months after the end of the tax period. For a period ending 31 December 2026, the usual deadline is 30 September 2027. Confirm your registered period and any specific FTA direction.
03Do I need to file if my company made no profit?+
Yes, a company subject to the filing obligation must still file when it makes a loss or has no tax payable. A loss return also records the position relevant to potential future loss relief, subject to the rules.
04Can a company with no revenue submit a nil return?+
No revenue does not automatically mean every return field is zero. Incorporation costs, licence fees, bank charges, capital and shareholder balances may still need accounting. Prepare accurate records before deciding the return figures.
05Is VAT filing the same as Corporate tax filing?+
No. They are separate taxes and returns. A VAT return does not satisfy Corporate tax filing. Differences between VAT-reported transactions and accounting revenue should be understood rather than copied directly into the tax computation.
06Does Small Business Relief mean I do not file?+
No. An eligible business elects for the relief in its return. Revenue not exceeding AED 3 million is only part of the eligibility test. The relief has been extended to tax periods ending on or before 31 December 2029, subject to the applicable conditions.
07Do free-zone companies need a Corporate tax return?+
Companies subject to Corporate tax must file even where a 0% treatment may apply. A free-zone licence alone does not establish Qualifying Free Zone Person status. Review the conditions, income categories and supporting records separately.
08Are audited accounts compulsory for every return?+
No. For tax periods starting on or after 1 January 2025, Ministerial Decision 84 covers non-group taxable persons with revenue exceeding AED 50 million, Qualifying Free Zone Persons, and tax groups under special-purpose statement rules. Other legal or licensing audit requirements may also apply.
09What documents should I send to a Corporate tax consultant?+
Start with the Corporate tax registration details, tax period, final trial balance, financial statements, ledgers and reconciliations. Add prior returns, ownership details and schedules for related parties, loans, assets, reliefs and tax losses where relevant.
10How much does Corporate tax return filing cost in Dubai?+
SAIF provides a company-specific quotation. Fees depend on the condition of the accounts, transaction volume, tax adjustments, free-zone or group issues, disclosures and urgency. Accounting cleanup, audit and specialist advice are identified separately when needed.
11Can I file myself or appoint a tax agent?+
Businesses can file directly through EmaraTax. Professional assistance is useful where calculations or disclosures are uncertain. If representation is required, agree the appropriate appointment and scope; do not share passwords or one-time codes informally.
12What if my return is late or contains an error?+
Arrange a prompt review of the period, submission status, payment and records. Late filing, late payment and late registration are separate issues. The correction route depends on the error and applicable procedures; do not assume a registration-penalty waiver removes other penalties.
13Is there a separate Dubai Corporate tax return?+
No. Corporate tax is a UAE federal tax. A Dubai mainland or free-zone taxable person normally files through the FTA’s EmaraTax system for its registered tax period, subject to the rules applicable to that entity. A Dubai trade licence does not create a separate city-level return.
14Do I need to file if my 2025 deadline has already passed?+
Do not ignore the overdue period. Confirm the tax period and whether a return was actually submitted, prepare the correct computation and file as soon as practicable. Review any tax payment, late-filing or late-payment exposure separately with the current FTA rules.
15What does the accountant need before filing a first return?+
Provide the Corporate tax registration certificate and EmaraTax tax-period details, legal-entity records, final accounts and reconciliations, plus information on owners, related parties, free-zone activities and reliefs where relevant. The accountant should identify missing records and obtain management approval before submission.
Plan the next step
Ready to organise your Corporate tax return?
Share your year-end, legal structure, accounts status and filing deadline. We will identify the work and information needed.
Speak to our tax team →