A corporate tax return is the formal declaration a business files with the Federal Tax Authority (FTA) to report its taxable income, applicable deductions, and the corporate tax (CT) owed for a given financial period. Under UAE Federal Decree-Law No. 47 of 2022, every juridical person subject to corporate tax must file a return — even if the tax payable is zero.
All UAE-registered businesses subject to corporate tax must file — including mainland companies, free zone entities, and foreign companies with a UAE permanent establishment. Filing is done through the EmaraTax portal within nine months of the end of the relevant tax period.
A complete return includes: total revenue, allowable expenses, net profit, any qualifying income for free zone entities, small business relief election if applicable, and disclosure of any related-party transactions.
Administrative penalties for late filing start at AED 500 per month. Incorrect returns can result in tax adjustments plus a 1% monthly penalty on unpaid amounts. FTA audits triggered by inconsistent returns carry higher exposure.
Finanshels manages the full corporate tax return cycle — from bookkeeping to EmaraTax filing. Our tax professionals ensure your return is accurate and submitted on time. Learn more about our corporate tax services.
1. When is the corporate tax return deadline?
Within nine months of the company's tax period end. For a December 31 year-end, the deadline is September 30.
2. Must a company with zero profit file a return?
Yes. All corporate tax-registered businesses must file a return. Nil returns are mandatory.
