Service

Corporate Tax Filing

From your accounts to a filed Corporate Tax return — reliefs applied, every figure checked, submitted within the FTA's nine-month window.

Overview

Corporate Tax returns, prepared with care

Your Corporate Tax return is due within nine months of the end of your tax period. It starts from your accounting profit, then applies the adjustments the law requires to arrive at taxable income — taxed at 0% up to AED 375,000 and 9% above. Getting those adjustments right is what separates a clean filing from an expensive one.

There are valuable reliefs to apply correctly, too. Small Business Relief lets resident businesses with revenue of AED 3 million or less elect to be treated as having no taxable income (for periods ending on or before 31 December 2026), while genuine Qualifying Free Zone Persons can access a 0% rate on qualifying income. Both still require a properly prepared return.

We work from your financial statements or management accounts, calculate your taxable income, apply every relief and adjustment you are entitled to, and file the return on EmaraTax — then tell you clearly what, if anything, is payable.

What's included

A review of your financial statements or management accounts
Calculation of taxable income with the required tax adjustments
Application of Small Business Relief or free zone treatment where eligible
Preparation and submission of the Corporate Tax return on EmaraTax
A clear summary of any tax payable and the exact deadline
Guidance on the records and documentation to keep going forward
A check on whether audited financial statements are required

How it works

Gather your accounts

You share your financial statements or bookkeeping for the tax period; we identify anything still needed.

Compute & adjust

We calculate taxable income, make the required adjustments, and apply any reliefs you qualify for.

Review together

We walk you through the numbers and the tax position before anything is submitted.

File & confirm

We file the return on EmaraTax within the deadline and confirm any payment due and its date.

Who this is for

Corporate Tax-registered companies that need their return prepared
Businesses electing Small Business Relief for the first time
Free zone companies assessing qualifying income for the 0% rate
Owners without an in-house tax team facing their first CT deadline

Corporate Tax Filing FAQs

Your questions, answered

When is my Corporate Tax return due?+

The Corporate Tax return and any payment are due within nine months after the end of your tax period. For a financial year ending 31 December 2024, that means a deadline of 30 September 2025. We confirm your specific dates and work back from them.

Do I have to file if I am claiming Small Business Relief?+

Yes. To benefit from Small Business Relief — available to resident businesses with revenue of AED 3 million or less, for tax periods ending on or before 31 December 2026 — you must be registered and file a return making the election. The relief means no taxable income, but the filing is still required.

Do I need audited financial statements?+

It depends on your situation. Certain businesses, such as those above specific revenue levels or Qualifying Free Zone Persons, are required to prepare audited financial statements. We tell you whether this applies to you and work with your auditor where needed.

What if my company made a loss?+

If your taxable income is nil or negative, you generally pay no Corporate Tax, and tax losses can usually be carried forward to offset future profits, subject to the rules. You must still register and file a return to record the position.

Can you file for free zone companies?+

Yes. We prepare Corporate Tax returns for free zone businesses, including assessing whether your income qualifies for the 0% Qualifying Free Zone Person rate and making sure the return reflects that correctly.

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