The introduction of corporate tax in the UAE marks a major shift in the region’s business and tax landscape. As of 2025, businesses operating in the country must fully understand and comply with the Federal Corporate Tax Law, including meeting specific deadlines and filing obligations.

Whether you’re a startup, a growing SME, or an established multinational operating in the UAE, understanding the corporate tax in UAE filing requirements is essential to avoid penalties and stay compliant. This guide will walk you through all the key dates, forms, and steps you need to take to ensure your business remains on the right side of the law.

Understanding the Corporate Tax Framework in the UAE

Before diving into the filing timeline, let’s start with a quick overview of the UAE corporate tax system:

  • The UAE corporate tax in UAE law was enacted under Federal Decree-Law No. 47 of 2022.

  • It applies to financial years starting on or after June 1, 2023.

  • Businesses earning taxable income above AED 375,000 are subject to a 9% corporate tax in UAE .

  • Income below that threshold is taxed at 0%, providing relief to smaller businesses and startups.

Now, with the law in full effect, 2025 is the first full calendar year when the majority of UAE-based businesses are expected to file their first tax return.

Who Needs to File a Corporate Tax Return?

Not every individual or company is required to file, but the following entities generally must comply:

  • UAE mainland companies and entities conducting business in the UAE.

  • Free zone companies (subject to qualification rules for tax benefits).

  • Branches of foreign companies with a permanent establishment in the UAE.

  • Freelancers or sole proprietors earning business income over AED 375,000 annually.

  • Partnerships that are not treated as tax transparent entities.

It’s important to assess your business type and structure before determining filing requirements.

Corporate Tax Registration Deadline

The first step in compliance is registering your business for corporate tax in UAE with the Federal Tax Authority (FTA).

Deadlines for Registration in 2025:

  • Existing businesses incorporated before March 2024 must register by the end of the first financial year they are subject to tax.

  • New businesses (formed in 2025) must register within 3 months of incorporation.

Failure to register on time can lead to administrative penalties and affect your ability to file a tax return or receive a Tax Registration Number (TRN).

 Tax Period and Filing Deadline

The corporate tax in UAE return must be filed annually, and the deadline depends on your financial year.

Example Filing Timeline:

  • If your business’s financial year ends on December 31, 2024, you must:

    • File your corporate tax in UAE return by September 30, 2025

    • Pay any tax due by the same deadline

UAE businesses are not required to file quarterly returns—only one return per financial year is needed. This streamlines the process and reduces administrative burden, especially for smaller firms.

What Documents Are Required for Filing?

To file your corporate tax in UAE return successfully, you’ll need to prepare several key documents and records:

  • Audited financial statements (mandatory for larger businesses)

  • Profit and loss statement

  • Balance sheet

  • General ledger and trial balance

  • Details of exempt and non-taxable income

  • Transfer pricing disclosures, if applicable

  • Tax adjustments as required by the law

All documents must be accurate and compliant with international accounting standards, such as IFRS. Maintaining these records in advance will simplify your filing process.

How to File Your Corporate Tax Return

The FTA has enabled an online portal for businesses to complete all tax procedures digitally.

Steps to File:

  1. Log in to the EmaraTax portal

  2. Access your corporate tax in UAE profile

  3. Fill in the relevant financial and tax data

  4. Attach supporting documents, if required

  5. Submit the return and make payment online

The system will generate a filing confirmation and payment reference number for your records.

 Payment of Corporate Tax

Your corporate tax in UAE liability must be settled by the same deadline as the return filing.

Important Points:

  • No instalments are required for tax prepayment (at this time).

  • Payments can be made through bank transfers, credit cards, or approved exchange houses.

  • Late payments incur penalties, starting from a minimum of AED 500, plus a daily fine.

It’s wise to schedule payments ahead of time, especially during high-volume periods close to filing deadlines.

 Penalties for Non-Compliance

Failing to meet filing or payment obligations can lead to significant penalties, including:

  • Failure to register for corporate tax in UAE: AED 10,000

  • Late filing of tax return: AED 1,000 (increasing with delay)

  • Failure to keep proper records: AED 10,000 (per instance)

  • Failure to submit audited financial statements (where required): AED 5,000 and more

Repeat violations may be subject to escalating fines and possible restrictions on trade licenses.

 Special Cases: Free Zone and Exempt Entities

Certain free zone businesses may be eligible for a 0% corporate tax in UAE rate, provided they meet specific conditions:

  • Must be a Qualifying Free Zone Person

  • Must not earn income from mainland UAE, or follow strict guidelines if they do

  • Must maintain adequate substance, have audited accounts, and comply with transfer pricing rules

Even if your business qualifies for 0% tax, you still need to file a return annually. Non-filing will automatically disqualify you from benefits.

 Transfer Pricing and Disclosure Forms

For businesses involved in related-party transactions or part of a multinational group, transfer pricing regulations apply.

Requirements include:

  • Filing a disclosure form with the corporate tax in UAE return

  • Maintaining Local and Master Files if revenue exceeds thresholds

  • Applying the arm’s length principle for pricing

Ensure your finance or tax advisor is fully aware of these rules, especially for cross-border operations.

 Keeping Financial Records and Documentation

Under the corporate tax in UAE law, businesses must retain relevant records for at least 7 years, including:

  • Sales and expense invoices

  • Bank statements

  • Asset registers

  • Contracts with vendors and clients

  • Transfer pricing documentation

Proper recordkeeping not only supports your return but also protects your business in case of an FTA audit.

Role of Accounting Firms in Corporate Tax Compliance

Given the complexity of deadlines, rules, and evolving guidelines, many businesses choose to partner with a professional accounting firm for:

  • Tax registration and setup

  • Preparation of audited accounts

  • Filing of returns and payments

  • Transfer pricing reports

  • Ongoing compliance advisory

The cost of hiring professionals often outweighs the risk and penalties of errors, especially during your first few tax cycles.

Conclusion: Stay Ahead of the Game in 2025

The introduction of corporate tax in UAE is a transformative development, and 2025 is the year businesses must show they’re ready to meet this challenge. From registering for tax to filing on time, keeping clean records, and understanding your obligations, every step counts.

Missing a deadline or misunderstanding a requirement can lead to hefty penalties and administrative headaches. But with the right knowledge, tools, and professional support, you can turn this new system into an opportunity to streamline your business processes and demonstrate compliance excellence.

Plan ahead, file early, and stay compliant—because in 2025, being tax-ready is being business-ready.