3 July 2026 · Documents
Documents Needed to File Corporate Tax
To file a UAE corporate tax return you need financial statements for the period (income statement and balance sheet), a trial balance and general ledger, your corporate tax registration number and trade licence, and supporting schedules for tax adjustments, exempt income and related-party transactions. Clean books make the return straightforward; messy books are the real cost.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
What you must have ready
The return is built from your financial records for the period.
- Income statement and balance sheet for the tax period.
- Trial balance and general ledger.
- CT registration number and valid trade licence.
- Bank statements and key supporting records.
The schedules that catch people out
Accounting profit is not taxable income until you adjust it.
- Book-to-tax adjustments (non-deductible expenses, exempt income).
- Related-party and connected-person transaction disclosures.
- Any relief elections (e.g. Small Business Relief).
- Free-zone qualifying/non-qualifying income split, if relevant.
Frequently Asked Questions
For businesses gathering their corporate tax paperwork.
Do I need audited financial statements?
Requirements depend on your category and revenue; some businesses require audited statements. Exiloz confirms what applies to you.
What are book-to-tax adjustments?
Adjustments that convert accounting profit into taxable income, such as adding back non-deductible expenses or removing exempt income.
Do I disclose related-party transactions?
Yes, transfer-pricing and related-party disclosures may be required depending on thresholds and transactions.
Can Exiloz prepare the documents?
Yes. We clean the books, prepare financials and build the schedules the return needs.
Get your corporate tax file ready
Exiloz prepares financials and schedules so your return is filing-ready.