Compliance · The 9-month deadline
Corporate tax filing.
Signed, filed, defensible.
The annual Corporate Tax return, run as its own engagement — taxable-income computation, adjustments and elections, the transfer pricing disclosure schedule, partner review, then filing and payment on EmaraTax within nine months of year-end. A position memo behind every judgement call.
When is corporate tax return filing due in the UAE?
Your Corporate Tax return must be filed — and any tax paid — within nine months of your financial year-end, on EmaraTax. For a 31 December 2025 year-end that means 30 September 2026. The rate is 9% on taxable income above AED 375,000 and 0% below — and a nil return is still a return: every registered business files.
What the engagement covers
Corporate Tax Filing, end to end.
Taxable-income computation
Accounting profit adjusted to taxable income under FDL 47/2022 — every adjustment scheduled and sourced.
Adjustments & elections
Reliefs and elections — Small Business Relief where it applies — weighed, decided and documented in a memo.
TP disclosure schedule
The related-party and connected-person disclosure schedule prepared and reconciled to your ledger.
Partner review & filing
A partner signs off the full return file before we file and settle on EmaraTax — inside the nine months.
The engagement, end to end
How we run it.
01
Close & gather
Lock the trial balance and assemble the year’s schedules and supporting evidence.
02
Compute
Build the taxable-income computation, with every adjustment scheduled and sourced.
03
Elect & disclose
Weigh reliefs and elections; prepare the transfer pricing disclosure schedule.
04
Partner review
A partner challenges every position before anything is filed.
05
File & pay
File the return and settle the tax on EmaraTax, inside the nine-month deadline.
FAQ
Corporate Tax Filing, answered.
The full annual cycle: closing the numbers, computing taxable income from accounting profit, weighing adjustments and elections, preparing the transfer pricing disclosure schedule, partner review of the complete file, then filing and payment on EmaraTax — all inside the nine-month deadline. Every judgement call along the way is backed by a position memo.
Taxable income starts from your accounting profit and is adjusted under Federal Decree-Law 47 of 2022 — for exempt income, disallowed costs, reliefs and elections — before the 0% band to AED 375,000 and the 9% rate above it are applied. We schedule each adjustment and record its basis, so the computation reads as a review-ready file, not a black box.
If your related-party or connected-person transactions exceed the FTA’s disclosure thresholds, a transfer pricing disclosure schedule is filed with the return. We prepare it from the ledger, reconcile it to the financial statements, and flag where arm’s-length support needs strengthening before you file.
Both the return and the payment are due within nine months of your financial year-end — miss it and FTA administrative penalties apply to each. There is no safe margin in filing at the wire, so we work the timetable backwards from your deadline and hold a buffer for partner review: filing day becomes a formality, not a scramble.