Guide to Corporate Income Tax Filing UAE

The method of calculating corporate tax under UAE taxation law involves using the net profit that appears in the profit and loss of a company. Corporate tax return preparation and filing involves categorizing various documents that reflect the financial position of an organization to determine the corporate tax that is payable to the government. Below is information on the basic steps and timeframes for corporate tax registration and filing to ensure businesses do not violate UAE tax legislation.

Required Information for Filing a Tax Return

Your tax return must include the following information:

• Your TRN and tax period.
• Income, taxable income, and amount of tax.

Essential Documents for Corporate Tax Filing

To prepare for corporate tax filing, gather the following documents:

• Income tax computation using financial statements.
• Receipts for deductions.
• Assumption of the estimated exempt income using the financial statements.
• Exemption/exception status.
• Documents required for business loans like the interest paid for the loan amount.
• Transfer pricing records.
• Foreign tax/credit treatments.

Financial Statements

Financial statements are the main documents that companies use while reporting their taxes to the internal revenue services. These documents give the financial administration a broad outlook of the company’s performance and status in the accounting period.

1. Income Statement (PLS Statement):
   • It consists of losses, profits, expenses, and revenues for the under-consideration tax period.
   • True picture of company  assessable/taxable  income 
2. Balance Sheet:
   • The true picture of the company’s financial position for a concerned date.
   • Essential for taxable period i.e. shareholders equity divides assets and liabilities, 
3. Cash Flow Statement:
   • It consists of financing, records cash receipts, investments, and payments from business operations
   • Critical for making appropriate tax strategies and ensuring adequate funds before the due dates.

Transfer Pricing Documentation

Transfer pricing documentation is mandatory for companies dealing with related parties in cross-border transactions. It ensures compliance with regulations and checks tax base erosion.

1. Local File:
   • Contains specific information about intercompany transactions.
   • Proves that transactions occur on an independent third-party basis.
2. Master File:- The local file is supported by the master file which presents a more general view of the transfer pricing policies of the multinational group
   • Contains information that sets the background for the local file, including organizational structure and business operations.

Evidence of Foreign Tax Credit Paid

If your company earns income in foreign countries and is subjected to taxes, you can reduce its taxes using the foreign tax credit. To claim this credit:

• Gather supporting records and copies of tax receipts, foreign returns, and statements from foreign tax authorities.

Record of Qualifying Expenditures and Overall Expenditures Incurred

Some costs can be treated as tax credits or deductions, especially in research and development. To claim these benefits:

• Maintain detailed records of all receipts, invoices, and project reports used for expenditure approval.
• Track overall expenditures to create accurate records for compliance on taxation.

Documentation for Market Value of Financial Assets/Liabilities

Presenting the movement and value of financial assets and liabilities is critical for identifying the financial position of an organization to enable accurate reports and meet tax obligations.

1. Valuation of Financial Assets:
   • Keep records of market values of investments, loans, and other related financial records.
2. Valuation of Liabilities:
   • Record the original cost of debts and liabilities to arrive at the firm’s net assets and tax liability.

Completing and Submitting the Corporate Tax Return

Once the necessary documents are obtained, the next step is to complete and submit the corporate tax return. This involves:

1. Compilation of Financial Data:
   • Organize all financial information required for the tax return.
2. Completion of Tax Forms:
   • Complete the prescribed tax forms issued by the tax authority.
3. Review and Verification:
   • Ensure the correctness of the prepared tax return and compliance with tax legislation.
4. Submission Before Federal Tax Authorities:
   • On or before the deadline, the filing should be completed and submitted
5. Payment of Tax Liabilities:
   • Determine and pay the taxes owed before the specified date.

Post-Filing Considerations

After filing the corporate tax return, consider the following:

1. Record Keeping:
   • Keep copies of the filed tax return and supporting documents for the set period.
2. Responding to Tax Authorities:
   • Be ready to answer any questions or provide more information required by the tax authorities.
3. Tax Planning for Future Years:
   • Use the current tax return data to prepare for future tax filings.

Filing Timeline: Example Scenarios

Filing and Payment Due Dates

Recent updates regarding corporate tax filing deadlines in UAE

These changes were officially announced in Decision No. 7 of 2024. It mainly applies to businesses with tax periods ending before February 29, 2024, which now have until December 31, 2024, to file their returns.

Deadline with Different Categories of Taxable Entity

Disputing Tax Assessments

If dissatisfied with the assessment by the Federal Tax Authority, the taxpayer may file an appeal within 20 working days of the assessment notice. The appeal must include reasons for the objection and either clear the amount in dispute or provide a bank guarantee.

1. Assessment of Objection:
   • The FTA assesses the objection and issues a decision within 20 working days from filing the objection.
2. Tax Disputes Resolution Committee:
   • The aggrieved taxpayer can approach the Tax Disputes Resolution Committee within twenty (20) business days from the FTA’s decision receipt.
3. Decision of Tax Disputes Resolution Committee:
   • The committee decides the appeal within 20 business days of receiving it.
4. Pursuing the Matter to Court:
   • If still concerned, pursue the matter to court within 20 working days of receiving the committee’s decision.

Retention Periods for Records and Documents

• Real Estate Records: Maintain for seven years from the last day of the year the record or document was made.
• Voluntary Compliance: Extend by one year if agreed voluntarily in the fifth year.
• Tax Audit or Litigation: Where the provisions of the Act require the extension of the reporting period by four years this should be done in cases of tax audit, litigation or notice from the FTA.
• Legal Representatives: The case files should be kept for one year after the practitioner has stopped practicing.

IFRS and the Process of Financial Statements Preparation

• Mandatory IFRS Adoption: IFRS is used when preparing the financial statements so as to show the financial performance and position of an organization in the best way.
• Auditing and Fairness Opinion: It is required that the financial statements be audited by independent certified auditors based on the financial statement and corporate tax return.
• Timely Response to Requests: To submit records or documents to the FTA, one is required to do so within ten working days.

Importance of the 30 September 2026 Deadline

For businesses with a financial year ending on 31 December 2024, the corporate tax filing deadline in the UAE is 30 September 2025.

Timely and proper filing ensures:

• Avoidance of UAE corporate tax penalties.
• Smooth business operations without last-minute compliance pressure.
• Clean financial records to enable audits or review of taxes.
• Good standing with investors and regulators.

What Businesses Must Do Before Filing

To meet the corporate tax filing deadline UAE on time, businesses are advised to ensure the following:

1. Prepare financial statements – Ensure your accounts are properly maintained, preferably audited, in readiness for your filing.
2. Calculate taxable income – Dealing with exempt income, reliefs, and deductible allowances under the UAE Corporate Tax Law.
3. Determine tax liability – Businesses pay 0% on taxable income up to AED 375,000, and 9% on income above that threshold.
4. File online using EmaraTax – Submit your tax return on the government’s FTA portal.
5. Pay on time – Payment of any delayed tax on the due date of the company tax avoids extra charges.

Penalties for Missing the Corporate Tax Deadline

The FTA has stipulated strict terms of non-compliance. Businesses delaying corporate tax filing UAE may face penalties as follows:

• AED 500 per month (maximum 12 months) for late submission of tax returns.

• AED 10,000 penalty for late corporate tax registration.

• Additional penalties for errors, misdeclarations, or incomplete submissions.

Who Does the 30 September 2025 Deadline Work For?

The corporate taxes filing deadline 2025 for all companies in the UAE whose financial year is between 1 January 2024 to 31 December 2024. These include:

• Mainland businesses across all industries.
• Free zone companies, even those eligible for a 0% corporate tax rate.
• Foreign businesses with a permanent establishment in the UAE.

Even if your company’s taxable income is below the exemption threshold, you still are required to file the return. In other words, every business operating in the UAE must meet the corporate tax filing requirements.

What Happens If I Miss the Deadline?

So, what happens if you are late with the corporation tax filing deadline UAE? The FTA has been clear, late filing will result in penalties. Let’s take the most important risks:

• Financial penalties – The FTA imposes fines for late submissions. These fines can add up quickly, especially if the delay is prolonged.
• Reputational impact – Non-compliance can damage your reputation with regulators, partners, and clients.
• Operational delays – Late filing may affect your ability to obtain NOCs or clearances from government authorities.
• Audits and increased scrutiny – Consistent delays or mistakes can put your business under tighter FTA monitoring.

Put simple, missing the UAE Corporate Tax Deadline 2025 does not just cost you money, it could give you persistent compliance hassles.

Can You File After the Deadline?

Yes, the FTA does allow for late filings, but you will not get away with it. Filing after the corporate tax filing deadline 2025 means:

• You’ll need to pay the fines for late submission.
• You must settle any outstanding tax liability, plus possible late payment penalties.
• Your company’s compliance status may be flagged in the FTA system.

That is why the business is encouraged to start preparing earlier instead of waiting until the last minute.

What Are Corporate Filing Requirements Before the Due Date?

In order to file corporate taxes correctly, companies must prepare some financial and legal documents. Some common corporate filing requirements are:

• Audited financial statements.
• Records of income and deductible expenses.
• Information on exempt income or qualifying free zone income.
• Proof of tax registration (TRN).
• Supporting documentation for any credits or adjustments claimed.

Having the documents prepared well in advance of the corporate tax filing deadline UAE ensures hassle-free submission. Delaying until the last moment risks errors or omissions.

Why Is the 30 September 2025 Deadline So Critical?

This deadline is not any other date to be marked on a calendar. It is the first major corporate tax filing cycle for the UAE. That means:

• Businesses are under greater scrutiny since this is the inaugural filing.
• The FTA is focused on strict enforcement to set a strong precedent.
• Any mistakes or delays will stand out more clearly.

In short, the UAE Corporate Tax Deadline 2025 is a test for businesses. Getting it demonstrates readiness, professionalism, and compliance. Not getting it demonstrates the opposite.

How Can Businesses Prevent Missing the Deadline?

Readiness is the key to beating the corporate tax filing deadline 2025. Below are some useful tips:

1. Organize your financial records early – Don’t wait until Q3 2025 to prepare your 2024 accounts.
2. Work with auditors – If your financials need to be audited, book your auditor in advance.
3. Stay updated with FTA guidelines – Rules evolve, and your filing must match current requirements.
4. Use professional support – Relying on experts in corporate tax filing UAE ensures deadlines are met and filings are accurate.

What Is the Role of Professional Filing Services?

Professional UAE Corporate Tax Filing Services are more than form filing. They support you through the entire process, keeping you in line at all times. Here’s how they support you:

• Deadline management – Keeping an eye on important dates so you do not overlook them.
• Accurate calculations – Checking taxable income and deductions are accurately documented.
• Document preparation – Helping you get and prepare required records.
• FTA portal filing – Timely electronic filing without errors.
• Advisory support – Advisory for future compliance planning and filing.

Through the use of experts, businesses reduce risk and have stress-free filing before the UAE Corporate Tax Deadline 2025.

What If You Keep Missing Deadlines?

Missing a corporate tax filing deadline UAE is serious enough. Repeated non-compliance is worse. Companies that keep failing can face:

• Escalating fines.
• Increased likelihood of audits.
• Possible restrictions on licenses or clearances.
• Long-term reputational damage with banks, partners, and regulators.

For companies with ambitious growth plans, repeated non-compliance can be a major setback.

Frequently Asked Questions

What is corporate income tax filing?

Corporate income tax filing means different things to different people. Corporate income tax filing is the process of submitting a company’s financial information to the tax authorities including income and expenditure in order to calculate the taxes to be paid.

When are corporate income tax filings due?

The tax returns for the corporate income tax are filed according to the fiscal year ending of the company and the due dates of filing are specified by the respective tax authorities.

What forms are needed for corporate income tax filing?

The forms that are necessary depend on the jurisdiction but normally the forms include a balance sheet, income statement, and other schedules of income, deductions and credits.

Can corporate income taxes be filed online?

 Yes, most jurisdictions offer e-filing for corporate taxes which is a convenient and effective method of filing tax returns.

What are the penalties for late corporate income tax filing?

Consequences of failure in the submission of tax returns can result in charges such fines, and interest on the unpaid taxes, and possible legal proceedings by the government.

What deductions are available for corporate income tax?

For the business, tax deductions can be the salaries of its employees, rent for business premises, utilities and other costs that are incurred in the running of the business among others.

How can a business prepare for corporate income tax filing?

Preparation includes securing of financial statements, proper record keeping and seeking advice from tax advisors.

What are the rates of corporate taxes? 

There are differences in tax on corporations depending on the country and it may depend on factors like the size of the business, type of business, and revenue earnings.

What is the difference between corporate income tax and personal income tax?

Corporate income tax is charged on the earnings of a corporation while personal income tax is charged on a person’s income.

What is the UAE 2025 corporate tax filing deadline?

If your 31 December 2024 financial year-end date, you are required to file your corporate tax in the UAE by 30 September 2025.

My company is late with the UAE corporate tax filing deadline. What happens?

Being late will attract UAE corporate tax penalties of AED 500 a month, and the penalty will increase if you fall further behind.

How do UAE businesses file their corporate tax return?

You need to prepare accurate accounts, calculate the taxable income, and file the corporate tax return through the Emara Tax portal of the Federal Tax Authority.

What documents should I have ready for filing a corporate tax return in the UAE?

Typically, businesses need audited financial statements, an income and expenditure statement, and any supporting schedules for exemptions, deductions, or relief claims.

Why do I have to hire a tax consultant for filing company tax in the UAE?

A professional corporate tax consultant makes sure your filing is correct, completed on time, and spares you penalties — saving money and hassle.

Can businesses get an extension for filing corporate income taxes?

Yes, indeed, businesses frequently request for an extension to file their corporate income taxes but this must be done within certain guidelines and within a certain time frame.

The process of corporate tax filing in the UAE is dependent on certain rules and regulations and deadlines right from preparation. Thus, a detailed analysis of modifications in price and cost structure in financial as well as operational models and the necessity of the modification of transfer pricing models, compliance of all the above-mentioned modifications with conditions of Free Zone, will help to orient businesses effectively in the new tax environment. Filing is a critical process as it helps in compliance and non-amiss of filing helps in avoiding fines hence helping in organizational flow.

Read more: How to file corporate tax return in UAE

Choose UAE tax consultants 

Taxable persons should avail of the services of accredited UAE corporate tax advisory specialists to file their returns seamlessly and to stay compliant with corporate tax regulations and standards and give reviews on corporate tax. Thus, contact us today and we shall be glad to assist you.