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Corporate tax return in Dubai.

After the financial year closes, the statements are prepared, the tax is calculated and the return is submitted to the FTA within nine months, even where the tax comes out at 0%.

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    Filing Deadline and Rules.

    • Nine monthsThe return and payment are completed within nine months of the end of the tax period.Federal Decree-Law No. 47 of 2022, Article 53
    • Filing even where the rate is 0%The first AED 375,000 of taxable income is subject to 0%, and the remainder to 9%. A registered company files its return even where no tax arises.Cabinet Decision No. 116 of 2022
    • Financial statementsThe return rests on the financial statements. For companies with income above AED 50 million and for qualifying free zone companies, the statements must be audited.Ministerial Decision No. 84 of 2025
    • Small Business ReliefCompanies whose income did not exceed AED 3 million in the relevant period and in all previous periods may elect Small Business Relief for periods ending up to 31 December 2029. The return is still filed; qualifying free zone companies cannot benefit from this relief.Ministerial Decision No. 73 of 2023 · Ministry of Finance extension announcement, 7 August 2026

    Year-End Working Process.

    1. Year closeMonthly records are completed and year-end adjustments are made.
    2. Financial statementsThe balance sheet and income statement are prepared.
    3. Tax calculationThe tax is calculated after checking exemptions, reliefs and free zone conditions.
    4. FilingThe return is filed through EmaraTax with your approval, and any payment is followed up.

    Requested from you

    • The year's completed accounting records
    • Bank statements and loan documents
    • Asset purchases and contracts
    • Audited statements, if an audit is required

    Included in the service

    • Year-end close and adjustments
    • Preparing the financial statements
    • Corporate tax calculation
    • Preparing and submitting the return

    Service Fee.

    Financial Year End and Corporate Tax ReturnUSD 420Annual · + VAT

    At the end of each financial year, the financial statements are prepared, tax calculations are made and the Corporate Tax Return is submitted to the FTA system.

    Note: An annual tax compliance exercise carried out independently of monthly accounting. The monthly accounting service does not cover this item.

    Amounts are in USD and, unless otherwise stated, exclude VAT; they are updated when official fees change. Time limits are those set by legislation; because the authorities' processing times are outside our control, we do not give a fixed commitment on timing. Which items arise for your company depends on your activity, your licence and your transaction volume.

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    Frequently Asked Questions.

    • Yes. Every registered company files its return within nine months of the end of the tax period, whether or not tax arises.

    • No. The 0% rate applies to the qualifying income of a qualifying free zone company that meets the conditions. The conditions include adequate substance in the zone, audited financial statements, and non-qualifying income not exceeding the lesser of AED 5 million and 5% of total income. If one of the conditions ceases to be met during the period, the status is lost from the beginning of that period.

    • No. The year-end work and the corporate tax return are an annual exercise carried out independently of monthly accounting, and appear as a separate line in the price list.

    Is your question not on the list?You can ask about your own situation in a meeting.
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