• Malik, Bur Dubai, UAE

Corporate Tax Filling

Corporate Tax Filling

Corporate Tax Filing UAE

Corporate Tax (CT) filing has now become a mandatory requirement and companies have to keep their records accurate and audit ready financial records. Federal corporate tax introduced by Federal Decree-Law No. 47 of 2022 requires all startup companies and SMEs in the UAE to obtain right FTA documentation and remain fully compliant while filing their corporate tax returns on time. To be compliant, the correct documentation must be created, maintained and submitted on time.

 

Failure to provide this information may result in enforcement action, penalties or unnecessary delay. Business Tax in UAE (BTU) helps firms to ensure full compliance with corporate tax filing UAE services, by creating all required documents, preparing and reviewing financial statements, calculating all taxable income, and ensuring complete compliance for filing with the FTA, in a timely manner.

Who Must File a Corporate Tax (CT) Return?

Most businesses and particular individuals carrying out business activities are required to register for Corporate Tax (CT) and file an annual Corporate Tax return with the Federal Tax Authority (FTA) under Federal Decree-Law No. 47 of 2022 even if there is no tax due (e.g. those falling under the 0% slab or exemption/relief). You generally need to register and file if you fall into any of these categories:
  • All UAE juridical persons – that is, all companies in the UAE such as LLCs, private/public joint stock companies, etc. if incorporated or recognized by UAE laws, including mainland and free zone companies.
  • All foreign juridical persons that are effectively managed and controlled in the UAE.
  • All permanent establishments (branches) of foreign juridical persons operating in the UAE.
  • All natural persons (individuals, sole proprietors, freelancers, or partners) who carry on a business or business activity in the UAE and particularly whose annual turnover exceeds AED 1 million.
  • All non-resident persons who have a permanent establishment in the UAE or who are carrying out work in the UAE, and who earn UAE-sourced income (in certain specific circumstances).
  • Free Zones companies also need to register and file. However, eligible firms can enjoy 0% tax on eligible income provided that substance, activity, and de minimis criteria are satisfied (in accordance with the Qualifying Free Zone Person criteria as stated in the Decree-Law). There are exemptions that apply to some entities such as government authorities, some specified extractive industries, qualifying public benefit entities, and some specified investment and pension funds as outlined in Article 4 of Federal Decree-Law No. 47 of 2022.
  • Some even if exempted should be able to prove that they fall under this category in certain cases. Small Business Relief is also available for Taxable persons that are resident persons whose revenue in the relevant tax period and previous tax periods is below AED3 million for each tax period. You may elect to have no tax income although still required to register or file under certain conditions.
Business Strategy
Whether it’s income protection or tax planning, we help businesses optimize Corporate Tax filing while ensuring full compliance in the UAE.
CT Compliance Support
Our approach ensures accurate Corporate Tax filing, helping businesses stay compliant while protecting financial stability.

Our Corporate Tax Filing Services in UAE

At BTU, our registered tax agent provides complete corporate tax filing services in the UAE. From Dubai to Abu Dhabi, Sharjah and all over the Emirates, our expert team guarantees accurate and timely filing and complete compliance. What we offer:

Easy and precise registration using the EmaraTax portal. We collect your paperwork, submit it on time, and avoid the penalties of AED 10,000 for late registration (which are in place in some cases).

We look through your financials; apply allowable deductions, exemptions, reliefs (such as participation exemption, loss carry-forward, etc. if applicable), and make any adjustments to transfer prices as appropriate.

We prepare the return on the basis of your audited financial statements (as required) and ensure that it is consistent with your VAT filing and submitted electronically on time (as required by Federal Decree-Law No. 47 of 2022, which requires it to be filed within 9 months after your financial year-end).

Advice for eligibility for 0% tax as a QFZP, the substance rules and de minimis rules on non-qualifying income.

file group tax returns for eligible group companies (95%/+ common ownership) under the provisions of the Decree-Law.

Preparing for FTA audits and responding to any queries or assessments.

Bookkeeping alignment, record-keeping guidance and support throughout the year to reduce risk.

Corporate Tax Return Filing Deadlines & Penalties in the UAE

Filing and payment must be completed within nine (9) months from the end of the relevant financial year under Federal Decree-Law No. 47 of 2022. For instance:

Financial year ending 31 December 2025 → Filing & payment due by 30 September 2026.

Late submission of a corporate Tax Return or a delay in settling the Corporate Tax Payable will result in an administrative penalty of AED 500 for each month during the first twelve (12) months, increasing to AED 1,000 for each month from the thirteenth month onwards. Late payments are subject to interest (typically at 14% per annum) and may also be subject to surcharges. We do our best to keep you on schedule and also to apply for any waivers or extensions that may be available to you.
CORPORATE TAX FILLING
CORPORATE TAX FILLING DEADLINE UAE

Key Documents Required for Corporate Tax Filing

We will need the following documents to ease the tax filing process:
  • Audited financial statements (where applicable)
  • Trial balance, Profit &Loss and balance sheet.
  • Related- party transaction information (for TP compliance).
  • Invoices, contracts and expenses supporting documents.
  • Trade license, MOA, shareholders information.
  • Previous VAT returns for consistency checks.
  • Our experts will do a thorough review of all documents to ascertain their accuracy and completeness.

Why Choose BTU for Corporate Tax Services in UAE?

  • Certified corporate tax professionals having expert knowledge of current UAE Corporate Tax laws and official FTA guidance.
  • Practical, business-focused advice to help you make better decisions, not just comply with requirements.
  • Dedicated support for mainland companies, free zone entities, SME’s and multi-national businesses.
  • Successful track record in assisting clients to avoid penalties, minimize risks and enhance their tax position.
  • Plain, simple English that is easy to understand, or your language. No complicated or confusing wording.
  • Fixed fee pricing with complete transparency, so you always know the cost with no surprises.

Ready to Simplify Your Corporate Tax Filing?

Do not allow deadlines or complexities to stop your business. Reach out to BTU now for an initial consultation. We will help you analyze your case, give you a road map, and take care of the rest. Call us today or fill our contact form. We are here to help businesses across the UAE.