Last updated: 24 February 2026. This guide is for general informational purposes and reflects publicly available UAE Corporate Tax rules and FTA guidance as at the date above.
The UAE Corporate Tax (CT) regime is a self-assessment system. A Taxable Person must prepare its CT computation, file a Corporate Tax Return online through EmaraTax, and pay any Corporate Tax due within the statutory deadline.
1. Who must file a UAE Corporate Tax Return?
In general, a Corporate Tax Return is filed by Taxable Persons, including:
- UAE resident companies (mainland and Free Zone).
- Qualifying Free Zone Persons (QFZPs) – they still file a return even if their Qualifying Income is taxed at 0%.
- Non-resident persons that have a UAE Permanent Establishment (PE) or other UAE nexus under the Corporate Tax Law.
- Natural persons conducting a Business or Business Activity in the UAE where total Turnover from that Business/Activity exceeds AED 1,000,000 in a Gregorian calendar year.
Wages (employment income), personal investment income, and real estate investment income derived by natural persons are generally outside the scope of Corporate Tax and are not counted toward the AED 1 million turnover threshold (subject to the detailed rules).
2. Corporate Tax rates for 2026/27
- 0% on taxable income up to AED 375,000.
- 9% on taxable income above AED 375,000.
Domestic Minimum Top-up Tax (15%) – large MNE groups only
Separately from the standard 0%/9% Corporate Tax rates, the UAE applies a Domestic Minimum Top-up Tax (DMTT) aligned with the OECD Pillar Two rules. It is designed to ensure a minimum effective tax rate of 15% for in-scope multinational enterprise (MNE) groups (generally where consolidated global revenue is at least EUR 750 million).
3. Tax period and filing deadline
A Corporate Tax Return and payment of any Corporate Tax due must generally be completed within 9 months from the end of the Tax Period.
Example: If a company’s financial year ends on 31 December 2026, the filing and payment deadline is 30 September 2027.
Natural persons usually follow the Gregorian calendar year as their Tax Period (e.g., 1 January to 31 December).
4. What to prepare before filing
Typical documentation and schedules include:
- Financial statements (audited where required).
- Trial balance and general ledger (with clear account mapping).
- Bank reconciliations and supporting bank statements
- Fixed asset register (with additions, disposals, and depreciation policy).
- Breakdown of non-deductible / restricted expenses (e.g., entertainment, certain penalties).
- Related party and connected person transactions and balances.
- Transfer Pricing (TP) disclosures and Master File/Local File (where applicable).
- Free Zone status and Qualifying Income analysis (if applying the QFZP regime).
- Tax loss schedules (carry-forward and utilisation).
Audit requirement (common triggers)
- All Qualifying Free Zone Persons must prepare and maintain audited financial statements.
- In addition, certain other Taxable Persons may require audited financial statements based on revenue thresholds and applicable Ministerial Decisions.
5. Step-by-step: how to file in EmaraTax
Step 1 – Register for Corporate Tax (if not already registered)
- Create / access your EmaraTax account (https://eservices.tax.gov.ae/) and select or create the relevant Taxable Person profile.
- Submit the Corporate Tax registration application and obtain your Tax Registration Number (TRN) for Corporate Tax.
Step 2 – Prepare the Corporate Tax computation
- Start with accounting profit (as per the applicable accounting standards).
- Adjust for exempt income (e.g., participation exemption where conditions are met) and reliefs.
- Add back non-deductible expenses and apply any specific CT adjustments and elections.
- Apply tax loss utilisation rules (if applicable).
- Consider Small Business Relief (SBR) if eligible and beneficial – note this is an election made through the Tax Return.
Step 3 – Complete and submit the Corporate Tax Return
- Log in to EmaraTax and select Corporate Tax > Tax Returns for the relevant Tax Period.
- Complete the return fields (accounting schedules, adjustments, exemptions/reliefs, TP disclosures, and tax liability).
- Upload any required attachments (where prompted) and validate pre-populated details such as the Corporate Tax TRN and Tax Period.
- Review the declaration, submit the return, and download the acknowledgement/receipt.
Step 4 – Pay Corporate Tax (if payable)
Settle any Corporate Tax payable within the same 9-month deadline and keep proof of payment for your records.
6. High-risk compliance areas to watch in 2026/27
- Free Zone 0% regime: confirm Qualifying Income vs non-qualifying income, de minimis compliance, and audited financial statements (QFZP).
- Transfer Pricing: disclosures, arm’s length support, and Master File/Local File requirements (where thresholds apply).
- Connected Person payments: ensure deductibility conditions are met and documentation is retained.
- Elections (e.g., Small Business Relief, realisation basis, transitional rules) – once made, some elections can be irrevocable or have ongoing effects.
7. Record keeping
Taxable Persons must retain relevant records and documents for at least 7 years following the end of the Tax Period to which they relate, so the FTA can readily ascertain Taxable Income and verify the return.
8. Practical tips for a smooth filing
- Close the books monthly and reconcile key balances (bank, AR/AP, intercompany).
- Identify related party transactions early and document pricing rationale.
- Run a pre-year-end CT review if you have Free Zone, cross-border, or restructuring activity.
- Do not wait until the final month – EmaraTax submissions and audits need lead time.
Official references (selected)
- FTA Corporate Tax Guide – Tax Returns (CTGTXR1, updated 11 November 2024).
- FTA Corporate Tax Guide – Taxation of Natural Persons (published 25 November 2023) and FTA Natural Person webpage (Basis of Taxation).
- Ministerial Decision No. 73 of 2023 (Small Business Relief).
- Ministerial Decision No. 84 of 2025 (Audited Financial Statements).
- UAE Ministry of Finance – Domestic Minimum Top-up Tax (DMTT) and Cabinet Decision No. 142 of 2024 (effective 1 January 2025).
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
Disclaimer: This article is for general informational purposes only and does not constitute tax, legal, or professional advice. Corporate Tax rules, forms, and guidance can change. For complex cases (Free Zone qualification, transfer pricing, cross-border structures), obtain professional advice and refer to the latest official guidance.