UAE Corporate Tax return: who files, when, and what your books need

• Corporate Tax is 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. (source, as of 20 October 2026)
• The return must be filed, and any Corporate Tax paid, within 9 months of the end of the tax period. (source, as of 20 October 2026)
• For financial years ending 31 December 2025 the deadline was 30 September 2026. (source, as of 20 October 2026)
• Small Business Relief (revenue of AED 3 million or less in the current and all previous tax periods) applies to tax periods ending on or before 31 December 2029; claimants still file a simplified return. (source, as of 20 October 2026)
• Audited financial statements are required above AED 50 million revenue and for all Qualifying Free Zone Persons (tax periods from 1 January 2025). (source, as of 20 October 2026)
• Late filing: AED 500 a month for the first 12 months, then AED 1,000 a month. (source, as of 20 October 2026)
• Records must be kept for 7 years after the end of the tax period. (source, as of 20 October 2026)

Every business registered for UAE Corporate Tax files a return for each tax period, whether it made a profit, a loss or nothing at all. That includes:

• Mainland and free-zone companies. Free-zone companies that are Qualifying Free Zone Persons file too, and their qualifying income is taxed at 0%.
• Individuals whose business turnover requires them to register. Above AED 1 million in a calendar year, a natural person must register (see our registration guide).
• Businesses claiming Small Business Relief. The FTA confirmed on 3 August 2026 that they must still register, file a simplified return and keep records.

Exempt persons that the FTA has asked to register file an annual declaration instead, on the same nine-month timeline.

You file the return and pay any tax due within nine months of the end of your tax period. Your tax period is normally your financial year.

• 0% on taxable income up to AED 375,000.
• 9% on taxable income above AED 375,000.

Worked example: taxable income of AED 500,000 gives tax of 9% × (500,000 − 375,000) = AED 11,250.

Taxable income starts from the profit in your financial statements, adjusted for the Corporate Tax rules (for example, exempt income, non-deductible expenses and reliefs). For a Qualifying Free Zone Person, qualifying income is taxed at 0% and other taxable income at 9%.

You can elect Small Business Relief if you’re a UAE resident and your revenue was AED 3 million or less in the tax period and in every previous tax period. If you elect, you’re treated as having no taxable income for that period, so no Corporate Tax is due.

Things owners often miss:

• You make the election in the return, every year. It isn’t automatic.
• One year above AED 3 million rules you out for later years.
• It isn’t available to Qualifying Free Zone Persons, or to members of multinational groups with consolidated revenue above AED 3.15 billion.
• Losses don’t carry forward. Tax losses from a year in which you elect the relief can’t be carried forward.
• Evidence matters. The FTA says you must be able to show your revenue stayed under the threshold in each relevant period.
• The relief now runs to tax periods ending on or before 31 December 2029. Ministerial Decision No. 131 of 2026 extended it (it previously ended with 2026).

The return includes an accounting schedule built from your financial statements.

The audit rules come from Ministerial Decision No. 84 of 2025, which applies to tax periods starting on or after 1 January 2025. For UAE entities, the audit must be done by a UAE-registered auditor.

• Final financial statements for the year: profit and loss, and a balance sheet (unless you’re on the cash basis).
• Revenue for the year, and the revenue for previous years if you’re claiming Small Business Relief.
• A trial balance that ties to the statements.
• Records of transactions, assets, liabilities and ownership. The FTA lists records of transactions, of assets (including purchases and disposals), of liabilities, and of shares or ownership interests held at year end.
• Adjustment details your adviser needs, such as non-deductible expenses and related-party transactions.
• Your auditor’s name and opinion, if you need audited statements.

Keep all of it for seven years after the end of the tax period.

1. Log in to EmaraTax, select the taxable person and click View.
2. Open Corporate Tax, then View All on the Corporate Tax Filings tile.
3. Click File next to the period, then Start.
4. Work through the sections. There are between two and nine, depending on your revenue and profile:
   • Taxpayer Details
   • Free Zone Details
   • Elections (Small Business Relief is here)
   • Accounting Schedules
   • Accounting Adjustments and Exempt Income
   • Reliefs
   • Other Adjustments
   • Tax Liability and Tax Credits
5. Review and submit on Review and Declaration.
6. Pay any Corporate Tax due through EmaraTax by the same nine-month deadline.

You can file yourself or use an FTA-approved tax agent.

Under Cabinet Decision No. 75 of 2023:

• Late return: AED 500 for each month or part of a month for the first 12 months, then AED 1,000 a month from the 13th month.
• Late payment: a monthly penalty at 14% a year on the unpaid tax, for each month or part of a month.
• Records not kept: separate penalties apply if you don’t keep the required records.

Yako turns the bank statements you upload (PDF, CSV or Excel; there’s no direct bank feed) into a coded, approved ledger. From that ledger you get the trial balance, P&L, balance sheet and cash flow your return is built on, plus your revenue for each financial year: the figure the Small Business Relief test turns on.

Yako also tracks your Corporate Tax deadline and shows an estimate of the tax from the profit in your books. Be clear about the limits:

• The estimate isn’t a full Corporate Tax computation: tax adjustments such as non-deductible expenses and exempt income are for you or your adviser.
• Small Business Relief: you can elect it for a financial year in Yako’s Tax settings. Yako checks the revenue in your books against AED 3 million and, while the election stands, shows taxable income as nil. What the books can’t show, such as years before you used Yako, you confirm when you elect. You still make the election in the return on EmaraTax.
• Yako doesn’t file. You, or your tax adviser, prepare and submit the return in EmaraTax.

To make that handover easy, give your adviser time-limited access to review the books and propose adjustments.

See how bank statements become financial statements, how Yako handles UAE VAT and Corporate Tax, and our VAT return guide.

When is the UAE Corporate Tax return due?

You file the return and pay any Corporate Tax due within nine months of the end of your tax period. For a financial year ending 31 December 2025 the deadline was 30 September 2026; for a year ending 31 December 2026 it is 30 September 2027.

Do I have to file a Corporate Tax return if I made a loss or no profit?

Yes. Every taxable person files a return for each tax period, whatever the result. The FTA has confirmed that businesses electing Small Business Relief must also file, using a simplified return.

What is the UAE Corporate Tax rate?

Taxable income up to AED 375,000 is taxed at 0%, and taxable income above AED 375,000 at 9%. Qualifying Free Zone Persons pay 0% on qualifying income and 9% on other taxable income.

Do I need audited financial statements for Corporate Tax?

Audited financial statements are required if your revenue exceeds AED 50 million in the tax period, if you are a Qualifying Free Zone Person, or if you file as a Tax Group. Other businesses prepare financial statements but do not need them audited for Corporate Tax.

Can a small business use cash-basis accounts for Corporate Tax?

Yes, if revenue does not exceed AED 3 million in the tax period. Above that, accounts are generally prepared on the accrual basis using IFRS, or IFRS for SMEs where eligible.

How do I file a nil Corporate Tax return in the UAE?

There is no separate nil form. You file the normal return in EmaraTax for the period, entering your actual figures and 0 in fields that do not apply. If you qualify for Small Business Relief, you elect it in the return and complete the simplified version.

What is the penalty for filing a Corporate Tax return late?

AED 500 for each month or part of a month for the first twelve months, then AED 1,000 a month from the thirteenth month. Late payment carries a monthly penalty at a rate of 14% a year on the unpaid tax.

How long do I need to keep records for Corporate Tax?

Seven years after the end of the tax period they relate to. The records must support the figures in your return and let the FTA work out your taxable income.

• Federal Decree-Law No. 47 of 2022 on Corporate Tax, and amendments (Art. 3, 48, 53, 56, 57)
• FTA Corporate Tax Guide: Tax Returns (CTGTXR1)
• FTA: Corporate Tax Return Taxpayer User Manual (EmaraTax)
• FTA news, 26 Sep 2026: 30 September 2026 deadline for years ended 31 December 2025
• FTA news, 3 Aug 2026: Small Business Relief claimants must file simplified returns
• Ministerial Decision No. 131 of 2026 (Small Business Relief extended to 31 December 2029)
• Ministerial Decision No. 73 of 2023 on Small Business Relief (Art. 2 threshold, Art. 3 exclusions, Art. 4 losses)
• FTA: Small Business Relief
• Ministerial Decision No. 84 of 2025 on Audited Financial Statements
• Cabinet Decision No. 75 of 2023 and amendments (Corporate Tax penalties)

Last reviewed 20 October 2026 against the FTA and Ministry of Finance sources listed on this page.

This guide is general information, not tax advice. For your own position, speak to a registered tax agent or your accountant.