How to Prepare for UAE Corporate Tax Return Filing — For Businesses and Individuals? 

With the UAE’s corporate tax regime now in effect, both companies and individuals conducting licensed business activities must understand their obligations. Whether you’re a business owner, freelancer, or entrepreneur, here’s how to prepare for the UAE Corporate Tax Return Filing process and where to file your returns.

Step 1: Who Needs to Register for UAE Corporate Tax?

Companies: UAE-based entities (LLCs, PSCs, PJSCs), foreign entities with UAE operations, and some free zone businesses operating in UAE.

Individuals: Natural persons (freelancers, sole proprietors, consultants) only if they conduct business activities under a license and earn AED 1 million or more annually.

Step 2: How to Register for UAE Corporate Tax Return Filing with the Federal Tax Authority (FTA)?

All taxable persons — companies and qualifying individuals — must register via the EmaraTax portal for Corporate Tax Return Filing.

Required documents:

  • Trade license
  • Memorandum of Association
  • Emirates ID and passport of all owners
  • Certificate of Incorporation (if available)
  • Business activity description
  • Business address as registered in trade license
  • A working mobile number and email ID (to receive all communications from FTA)

Once registered, FTA will review your documents. If all the documents and needed details are in order, then you will receive a Tax Registration Number (TRN) — essential for all UAE Corporate Tax Return Filing processes.

Step 3: What Records Are Needed for Corporate Tax Return Filing in UAE?

Maintain accurate records for successful Corporate Tax Return Filing:

  • Revenue details (must match VAT returns if registered)
  • Allowed expense details
  • Financial reports: Profit & Loss and Balance Sheet
  • Contracts and purchase orders (if applicable)
  • Employee details and contracts
  • Bank statements

These documents are mandatory for all entities registered for UAE Corporate Tax Return Filing.

Step 4: How to Calculate Taxable Income for UAE Corporate Tax Return Filing?

Taxable Income = Net Profit or Net Loss

Standard Corporate Tax Rate: 9% on profits above AED 375,000

Example Calculation:

ABC FZ-LLC has sales/revenue of AED 4 million in 2024 (Jan to Dec). Their purchase and expenses total AED 2.5 million.

Taxable Income: Aed 4 million – Aed 2.5 million = Aed 1.5 million 

Corporate tax calculation for 1.5 million at 9% as follows:

Till Aed 375,000 no tax

Difference Amount: Aed 1.5 million – Aed 375,000 = Aed 1.125 million

9% standard rate: 1.125 million x 9% = Aed 101,250 total tax payable 

Small Business Relief:
 Businesses can apply for small business relief during their Corporate Tax Return Filing in the UAE. If annual revenue is below AED 3 million consistently from 2023 onwards, the tax rate becomes 0%.
 ➡️ [Read our blog on Small Business Relief here to understand more]

Step 5: Know Your Deadlines for UAE Corporate Tax Return Filing

  • Tax Period: Aligns with your financial year
  • Filing Deadline: Within 9 months after the end of the financial year
    • Example: If year ends on 31 Dec 2024, the return must be filed by 30 Sep 2025

Step 6: File Your Corporate Tax Return Online via EmaraTax

All UAE Corporate Tax Return Filings must be done via the EmaraTax portal. Offline options are not available.

Steps to file:

  1. Log in with your registered email ID and password
  2. Go to the Corporate Tax section
  3. Select Corporate Tax Return Filing
  4. Fill out the return form
  5. Elect Small Business Relief (if eligible)
  6. Upload summary financial statements
  7. Submit and pay your tax

Note: You do not need to upload every invoice or expense. Keep them organized in case of audit, but only summary-level documents are typically required during filing.

Tips for Smooth UAE Corporate Tax Return Filing

  • Use reliable accounting software
  • Hire a professional tax advisor
  • Automate recordkeeping and reconciliation
  • Review official FTA updates regularly
  • Set calendar alerts for filing deadlines

At Accountant’s Box, our goal is to simplify complex topics like UAE Corporate Tax Return Filing so that business owners and individuals can make informed decisions. We’re committed to sharing practical insights and easy-to-understand content around UAE tax laws. 

If there’s any topic you’d like us to explain, feel free to reach out. Don’t miss our recent blog: How To Get Your Corporate Tax Penalty Waived? — it could save you time and money. We specialize in helping SMEs with their accounting, tax filings, and compliance needs. To get in touch, drop us an email at info@accountantsbox.com.