Corporate Tax
Corporate Tax Filing in Dubai
Registration, the return, and the elections that change what you owe, filed by a Dubai firm inside the nine-month window.
- Return filed nine months after year-end, not on the last week
- Small Business Relief and free zone positions assessed before you elect
- Books cleaned up first, so the return has something to stand on
Who this is for
- Your first return is dueA 31 December year-end means filing and paying by 30 September.
- You are under AED 3 million revenueSmall Business Relief may apply. You still register, still file, still elect.
- You are in a free zoneQualifying Free Zone Person status is not automatic and has to be evidenced.
- You have not registeredLate registration carries an administrative penalty. Registering now caps it.
What is included
- Corporate tax registration on EmaraTax, with the licence and ownership file
- Bookkeeping cleanup so the return is built on reconciled figures
- Taxable income computation: adjustments, exempt income, disallowed expenditure
- Small Business Relief assessment and election where it applies
- Qualifying Free Zone Person review for free zone entities
- Return preparation, your review, then submission and the payment instruction
- The supporting file kept for the seven-year retention period
How it works
- Send your trial balancePlus the trade licence, ownership structure and year-end date.
- Free readiness reviewWe tell you what is missing before it becomes a deadline problem.
- Fixed quote in 24 hoursRegistration, cleanup and the return, priced separately so you can see each.
- Filed and evidencedYou approve the computation, we submit, you get the file.
Corporate Tax Filing in Dubai — questions we get asked
When is my UAE corporate tax return due?
Nine months after the end of your financial year. For a year ending 31 December 2025 that is 30 September 2026, and the same date is the payment deadline. There is no separate payment extension.
What is the corporate tax rate?
0% on taxable income up to AED 375,000 and 9% above it, under Federal Decree-Law No. 47 of 2022. A qualifying free zone person can be at 0% on qualifying income, which is a narrower category than most people assume.
Does Small Business Relief still exist?
Yes. Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029, for revenue up to AED 3 million. You still have to register, still have to file, and you have to elect it on the return.
What does corporate tax filing cost?
A fixed fee for a return prepared from books that are already clean. If the books need work first we quote that separately, and we tell you which one you are buying rather than rolling both into one number.
What if I never registered for corporate tax?
Register now. There is an administrative penalty for late registration and it does not get smaller by waiting. Bring it up on the first call; a waiver is sometimes available and it is time-limited.
Can I file it myself on EmaraTax?
The portal will let you. Whether you should depends on whether your adjustments are obvious. Depreciation elections, interest limitation, related-party transactions and free zone income are where self-filed returns go wrong.
Do I need audited financial statements?
Not every taxable person does. Ministerial Decision No. 84 of 2025 sets who must have an audit; above AED 50 million revenue and for qualifying free zone persons it is required. We tell you which side of the line you are on.
Book your free compliance review
Fifteen minutes, no charge, and you leave with a written summary of where you stand whether or not you engage us.
