UAE Tax Filing Guide

Corporate Tax Return Filing

• Filing deadline — 9 months: The UAE Corporate Tax return must be filed within 9 months after the end of the financial year. For example: for the financial year ending 31 December 2026, the return is due by 30 September 2027.
• Taxable persons: The corporate tax return must be filed by: (a) all UAE resident companies (mainland and free zone), (b) the foreign companies with the permanent establishment in the UAE, (c) the natural persons conducting the business activities with the turnover exceeding AED 375,000.
• Return content: The corporate tax return includes: the financial statements (prepared under the IFRS or the IFRS for SMEs), the tax adjustments, the tax losses carried forward, the related party transactions, the transfer pricing documentation, and the qualifying free zone income schedule.
• Payment — 9 months after the year end: The corporate tax payment is due on the same date as the return filing (9 months after the year end). The late payment penalty is 14% per annum (compounded daily) on the unpaid tax. The late filing penalty is AED 500 for the first month and AED 1,000 for each subsequent month.
• No estimated payments: The UAE corporate tax operates on the "pay-as-you-file" basis. There are no advance payments, no instalments, and no estimated tax payments required. The full payment is due with the return.

No Personal Tax Filing for Individuals

• No personal income tax return: The UAE does not impose personal income tax, and therefore there is no requirement for the individuals to file any personal tax return. The individuals do not report their income, the gains, the dividends, or the interest to the FTA.
• No self-assessment: There is no self-assessment regime for the individuals. The "personal income tax return" does not exist in the UAE tax system. The individuals are not required to calculate, declare, or pay any tax on their personal income.
• Exception — business income: If an individual carries on a "business activity" (the "freelance, the sole proprietorship, the professional practice") with the turnover exceeding AED 375,000 per year, the individual must register for the corporate tax and file the corporate tax return as a "natural person".
• TRC application — separate process: The Tax Resident Certificate (the "TRC") application is a separate process from the tax filing. The TRC is not a tax return — it is a confirmation of the residency status for the treaty purposes. The individuals may apply for the TRC without filing any tax return.

VAT Returns — Quarterly

• Standard filing — quarterly: The standard VAT return (the "Form 201") is due quarterly within 28 days after the end of the tax period. The quarterly periods are: Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec.
• Monthly filing for large taxpayers: The businesses with the annual taxable supplies exceeding AED 150 million are required to file the VAT returns on a monthly basis. The monthly return is due within 28 days after the end of each month.
• VAT rate — 5%: The standard VAT rate in the UAE is 5%. The zero-rated supplies (the "exports, the international transport, the healthcare, the education") are taxed at 0%. The exempt supplies (the "residential property, the local transport, the life insurance") carry no VAT and no input VAT recovery.
• Penalties: The late filing penalty is AED 1,000 per quarter (the first offence) and AED 2,000 per quarter (the subsequent offences). The late payment penalty is 2% of the unpaid tax immediately, 4% after 7 days, and 1% per day thereafter (up to 300% maximum).

FTA Portal — EmaraTax

• EmaraTax platform: The Federal Tax Authority (the "FTA") operates the "EmaraTax" digital platform (the "emaratax.gov.ae") for all the tax filings. The VAT returns, the corporate tax returns, the excise tax returns, and the TRC applications are all submitted through the EmaraTax portal.
• Registration: The taxpayers must register on the EmaraTax portal using the UAE Pass (the "uae.ae/pass") — the national digital identity. The registration requires: the Emirates ID, the business licence, the passport copy, and the contact details.
• Filing process: The EmaraTax portal guides the taxpayer through: (a) the "Tax Period" selection, (b) the "Return Form" completion (the automated calculation of the tax liability), (c) the "Supporting Documents" upload, (d) the "Declaration and Submission", (e) the "Payment" (the direct debit, the credit card, the bank transfer).
• Online payment: The tax payments on the EmaraTax portal are processed through the "FTA Payment Gateway". The payment methods include: the credit card (the "Visa, the Mastercard"), the debit card, the "UAESWITCH" (the local payment system), and the bank transfer. The credit card payments may incur a processing fee of 1.5% to 2.5%.

FAQs

When is the first corporate tax return due in the UAE?

The first corporate tax return for the financial year ending 31 December 2024 was due on 30 September 2025. For the subsequent years, the annual return is due 9 months after the financial year end. The transitional rules apply for the financial years ending 28 February 2025, 30 June 2025, etc.

Do I need to file a tax return if my company made a loss?

Yes. All registered taxable persons must file the corporate tax return regardless of the profitability. The nil return (the "zero liability" return) must be filed if the company has no taxable income or has made a loss. The failure to file the nil return attracts the late filing penalty.

Can I file the VAT and the corporate tax returns myself?

Yes. The EmaraTax portal is designed for the self-filing. However, the corporate tax return requires the detailed financial statements and the transfer pricing documentation. Many businesses engage the "FTA-approved tax agents" or the "registered auditors" for the corporate tax compliance.