Filing your UAE Corporate Tax Return in 2025 is a critical compliance requirement for all taxable businesses operating in the UAE. This step-by-step guide helps you understand the entire tax return filing process on the FTA’s EmaraTax Portal, from verifying your tax registration to submitting your final return and payment. Whether you’re a mainland entity or a Free Zone business, complying with UAE Corporate Tax regulations is essential to avoid penalties. Learn how to assess taxable income, apply correct tax rates, attach required documents, and complete your return accurately before the deadline.
10 Steps to Corporate Tax Return Filing
| Sr. | Steps | Action |
| 01 | Verify Tax Registration with the FTA | Ensure your company is registered for UAE Corporate Tax through the EmaraTax Portal. If not, complete your Corporate Tax Registration first. |
| 02 | Determine Your Financial Year-End | Identify your financial year (e.g., 1 Jan to 31 Dec 2024). The Corporate Tax Return must be filed within 9 months after the end of the financial year. |
| 03 | Prepare Audited Financial Statements (if applicable) | Companies with turnover above AED 50 million must have audited financials. Others should maintain accurate books aligned with accounting standards. |
| 04 | Assess Taxable Income | Calculate your net profit and adjust for non-deductible expenses, exempt income, and qualifying deductions as per FTA guidelines. |
| 05 | Apply Relevant Tax Rates | 0% for taxable income up to AED 375,000 & 9% for income exceeding AED 375,000 Free Zone entities must assess qualifying income under the 0% regime. |
| 06 | Log in to the EmaraTax Portal | Use your credentials to access the FTA’s EmaraTax system. Navigate to the ‘Corporate Tax Return’ section. |
| 07 | Fill in the Corporate Tax Return Form | Enter all required data including income, deductions, tax adjustments, and financial figures. Ensure accurate disclosures to avoid audit red flags. |
| 08 | Attach Required Documents | Upload supporting documents like, Audited/unaudited financials, Transfer pricing documentation (if applicable), Notes to accounts or reconciliation statements |
| 09 | Review and Submit the Return | Double-check all figures and declarations. Once reviewed, submit the return online via EmaraTax. You’ll receive an electronic confirmation. |
| 10 | Pay the Corporate Tax Due (if any) | Settle any tax liability through approved UAE payment channels before the deadline to avoid penalties. Payment must also be made within 9 months of year-end. |
Master the UAE Corporate Tax Return Filing Guide 2025 with these 10 essential steps. Stay compliant, avoid errors, and meet FTA deadlines.Partner with our experts for accurate and timely tax return filing!