3 July 2026 · First filing
Your First Corporate Tax Return, Step by Step
Filing your first UAE corporate tax return means: prepare financial statements for the period, compute taxable income with book-to-tax adjustments, apply any reliefs (such as Small Business Relief or free-zone treatment), submit the return on EmaraTax, and pay by the deadline — nine months after year-end, or within seven months to secure the late-registration penalty waiver.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Get the numbers right first
The return is only as good as the books behind it.
- Finalise financial statements for the tax period.
- Compute taxable income with adjustments.
- Decide on and apply any elections/reliefs.
- Reconcile to your trial balance and ledgers.
Submit and settle
Filing and payment happen together.
- Open the corporate tax return on EmaraTax.
- Enter figures, disclosures and elections carefully.
- Submit before the deadline (aim for the 7-month waiver window).
- Pay the liability by the same date — no separate window.
Related guides
Frequently Asked Questions
For first-time corporate tax filers in the UAE.
When is my first return due?
Nine months after your financial year-end (e.g. 30 September 2026 for a 31 December 2025 year-end) — or file within seven months to secure the penalty waiver.
Do I file if I made a loss?
Yes. Every registered taxable person must file, even with a loss, nil revenue, or after electing Small Business Relief.
When do I pay the tax?
By the same filing deadline. There is no separate, later payment window.
Can Exiloz file the first return for me?
Yes. We prepare, compute, submit and settle the return end to end.
File your first return with confidence
Exiloz handles your first corporate tax return end to end, on time and correct.