Tax Filing

Within three months of incorporation. FTA Decision No. 3 of 2024, in force since 1 March 2024, requires a resident juridical person incorporated, established or recognised on or after that date — including a free zone company — to submit its corporate tax registration application within three months. A foreign company that is effectively managed and controlled in the UAE has three months from the end of its financial year. Companies licensed before 1 March 2024 had staggered 2024 deadlines based on the month their licence was issued. Registration is made on the FTA's EmaraTax portal and is free of charge. We file the application as part of every incorporation we handle so the deadline is never left to chance.

Sources: Federal Tax Authority — Federal Tax Authority issues new Decision on specified timeframes for Corporate Tax registration; Federal Tax Authority — Federal Tax Authority Decision No. 3 of 2024 on the Timeline specified for Registration of Taxable Persons for Corporate Tax (accessed 24 October 2026)

AED 10,000. Cabinet Decision No. 10 of 2024 added the penalty to the schedule in Cabinet Decision No. 75 of 2023 with effect from 1 March 2024, and it applies to any taxable person that misses the registration deadline set by the FTA. There is a route to recover it: under the waiver initiative the FTA began implementing in May 2025, the penalty is waived — or refunded to your EmaraTax account if already paid — where the taxable person files its first corporate tax return within seven months of the end of its first tax period, instead of the usual nine. If you have missed a registration deadline, we register you immediately and plan the first return to meet the seven-month window.

Sources: Ministry of Finance — AED10,000 Penalty for Late Corporate Tax Registration; Federal Tax Authority — Federal Tax Authority to waive penalty for late corporate tax registration (accessed 24 October 2026)

Nine months after the end of the tax period, with payment due by the same date. Article 53 of Federal Decree-Law No. 47 of 2022 requires the return within nine months, and the FTA has confirmed that companies with a financial year ending 31 December 2025 must file and pay by 30 September 2026. Returns are filed only online through EmaraTax, by the company itself or by a registered tax agent or legal representative; a tax group files one return through its parent. The return is a self-assessment and runs through sections on elections, accounting adjustments, exempt income, reliefs and tax credits. We prepare the computation from your financial statements and file ahead of the deadline.

Sources: Federal Tax Authority — Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses; Federal Tax Authority — FTA: 30 September 2026 is the deadline for filing Tax Returns and paying Corporate Tax for the financial year ended 31 December 2025 (accessed 24 October 2026)

Late filing costs AED 500 for each month or part of a month for the first twelve months, rising to AED 1,000 a month from the thirteenth month. Late payment attracts a penalty of 14% per annum, charged monthly on the unpaid tax from the day after the due date. These amounts are set in the schedule to Cabinet Decision No. 75 of 2023 as amended. The same schedule imposes AED 10,000 for failing to keep the required records (AED 20,000 if repeated within 24 months), AED 500 for an incorrect return not corrected before the deadline, and AED 20,000 for failing to facilitate a tax audit. We track every client's deadline and keep records in the form the FTA expects.

Source: Federal Tax Authority — Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022, and its amendments (accessed 24 October 2026)

Yes. Every registered taxable person must file a return for each tax period, whether it made a profit, a loss, or qualifies for Small Business Relief. The FTA confirmed in August 2026 that businesses eligible for the relief must still register, must elect the relief through the return itself, and must file within nine months of the end of the tax period — 30 September 2026 for a 2025 calendar year. The benefit is a simplified return with less information to submit, not an exemption from filing, and a loss-making year is still a tax period that must be reported. We file the simplified return where you qualify and keep the revenue evidence the FTA may ask for.

Sources: Federal Tax Authority — FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit Simplified Corporate Tax Returns Within Prescribed Legal Deadline; Federal Tax Authority — FTA: 30 September 2026 is the deadline for filing Tax Returns and paying Corporate Tax for the financial year ended 31 December 2025 (accessed 24 October 2026)

Your financial statements. The FTA's Tax Returns guide states that financial statements are a mandatory attachment for all taxable persons unless Small Business Relief has been elected; other documents listed in the return — such as a foreign tax residency certificate or evidence of foreign tax paid — are optional attachments but must be kept. Article 56 of Federal Decree-Law No. 47 of 2022 requires all records supporting the return to be retained for seven years after the end of the tax period. EmaraTax tailors the return to the answers given at registration, so incorrect registration details can hide fields you need. We check the registration record before the first return and assemble the attachments with it.

Sources: Federal Tax Authority — Corporate Tax Guide – Tax Returns (CTGTXR1); Federal Tax Authority — Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (accessed 24 October 2026)

The FTA's registration service lists the trade licence (including branch licences), the certificate of incorporation or memorandum of association where available, the Emirates ID and passport of each owner holding more than 25% and of the authorised signatories, and proof of the signatory's authority. Access is through UAE Pass only. The service is free, the application takes around 25 minutes to complete, and the FTA's stated processing time is 20 business days from receipt of a complete application. A company with several licences uses the earliest-issued licence to fix its registration deadline. We prepare the file so it is accepted first time, which matters when the three-month window is tight.

Sources: Federal Tax Authority — Corporate Tax Registration (service card); Federal Tax Authority — Federal Tax Authority Decision No. 3 of 2024 on the Timeline specified for Registration of Taxable Persons for Corporate Tax (accessed 24 October 2026)

By voluntary disclosure on EmaraTax, and the sooner the better. Under the penalty schedule in Cabinet Decision No. 75 of 2023, an incorrect return costs AED 500 unless it is corrected before the filing deadline. Where the error understated tax, a voluntary disclosure carries a penalty of 1% of the tax difference for each month from the original due date until the disclosure is made. If you wait until the FTA notifies you of a tax audit, a fixed 15% of the tax difference is added on top of the monthly 1%. Any additional tax is due 20 business days after the disclosure is submitted. We review filed returns when new information emerges and disclose promptly where needed.

Source: Federal Tax Authority — Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022, and its amendments (accessed 24 October 2026)