Corporate Tax Filing,Reviewed Before It’s Submitted.

A Corporate Tax Return is generally due within nine months from the end of the relevant Tax Period. Any Corporate Tax payable is generally due within the same timeframe. Your exact deadline therefore depends on your financial year-end.

The filing obligation remains even after the deadline has passed. The return should be prepared and submitted as soon as possible, and any outstanding Corporate Tax payable or penalties should be reviewed and addressed. Late filing may result in administrative penalties under the applicable UAE Corporate Tax rules.

Yes, a Taxable Person may still have a Corporate Tax filing obligation even where the business made a loss or no Corporate Tax is ultimately payable. The filing requirement is separate from the amount of tax due.

Yes. A business eligible for Small Business Relief must still submit the applicable Corporate Tax Return and make the relevant election within the required timeframe. The FTA specifically reiterated this filing requirement in September 2026.

Free Zone Persons that are Taxable Persons generally remain subject to Corporate Tax compliance and filing requirements, even where they expect to benefit from a 0% rate on Qualifying Income. Their Corporate Tax position should be reviewed based on their activities, income and applicable Free Zone conditions.

Yes. The review can begin using the available accounting information so that the Tax Period, filing deadline, outstanding accounting matters and potential tax adjustments can be identified. The final return should, however, be supported by complete and reliable financial information before submission.

The requirements depend on the business, but typically include the Corporate Tax registration details, trial balance, general ledger, financial statements or management accounts, fixed asset information and details of Related Party, Connected Person and other relevant transactions. We provide a tailored information request after reviewing the company and Tax Period.

We review the underlying financial information and relevant Corporate Tax positions, including material tax adjustments, expense deductibility, Related Party and Connected Person matters, tax losses and applicable reliefs or elections. The objective is to ensure that the filed return is consistent with the underlying information and supported by an appropriate tax computation.

Corporate Tax payable is generally due within nine months from the end of the relevant Tax Period, which is also generally the deadline for filing the Corporate Tax Return.

Under the current administrative penalty framework, failure to submit a Corporate Tax Return within the required timeframe attracts a penalty of AED 500 per month, or part thereof, for the first 12 months and AED 1,000 per month, or part thereof, from the 13th month onwards. Penalties and tax treatment should be reviewed based on the taxpayer’s specific circumstances and the rules applicable at the relevant time.

Yes. Depending on the agreed scope, GKA can support the process from the initial review of the financial information through Corporate Tax computation, technical review, return preparation, client approval and filing through EmaraTax.

Submit the enquiry form, WhatsApp us or call our team. We will confirm your Tax Period and filing deadline, understand the current status of your accounting records and advise you on the information required to proceed.

The exact requirements may vary depending on the legal form and ownership structure of the business, but the documents typically required include: • Valid Trade Licence • Passport copy of the owner(s) / shareholder(s) • Emirates ID copy of the owner(s) / shareholder(s), where applicable • Memorandum of Association / Articles of Association or other constitutional documents • Details of the authorised signatory • Contact details, including registered email address and mobile number • Registered business address • Ownership / shareholder information • Corporate documents supporting the legal structure, where applicable • Existing VAT or Excise Tax Registration details, if applicable Additional documents may be requested by the Federal Tax Authority depending on the entity type, ownership structure or information available in the EmaraTax account. GKA can review the available documents, identify any missing information and assist with the Corporate Tax registration process through EmaraTax.