Corporate Tax filing Services
Registered Tax Agent Regulated by the FTA (Federal Tax Authority)
Corporate Tax Return Filing in the UAE
Accurate figures, correctly reconciled, submitted before the nine-month window closes.
Filing a Corporate Tax return in the UAE requires accurate financial records, correct application of tax adjustments, and submission within the FTA’s prescribed deadlines. Errors or late filing can result in penalties and increased regulatory scrutiny. Farahat & Co. manages the complete corporate tax return filing process for businesses across the UAE, ensuring returns are prepared accurately, reviewed thoroughly, and submitted on time.
- Registered FTA tax agent, submitting returns directly through EmaraTax on your behalf
- Full reconciliation review, checking every return against your audited financial statements before submission
- Post-filing support, including voluntary disclosure assistance where errors are identified after the fact
Working with a registered tax agent means every adjustment, exemption, and deduction is correctly applied before your return ever reaches the FTA.
Our Specialists In Corporate Tax filing
Romany Shayb
Senior Tax Consultant
Md. Kamruzzaman, FCA
Senior Tax Consultant
Ahmad Ali Jourieh
Senior Tax Consultant
Mohammed Ghoraba
Senior Tax Agent
Anas Al Salman
Corporate Tax Consultant
As a Trusted Corporate Tax Consultancy in the UAE, Farahat & Co. Offers the Following Corporate Tax Services:
Who Is Required to File a Corporate Tax Return?
While not all businesses are liable to pay Corporate Tax, most taxable persons must file a return regardless of whether tax is payable.
- Juridical persons: LLCs, private companies, and public joint stock companies incorporated in the UAE
- Foreign companies: operating through a Permanent Establishment or with a taxable presence in the UAE, including subsidiaries of foreign corporations
- Natural persons: individuals operating as sole proprietors whose business income exceeds AED 1 million annually
- Government-related entities: where not specifically exempt under UAE Corporate Tax Law
- Free zone entities: subject to specific rules depending on their classification and Qualifying Free Zone Person status
UAE branches of domestic juridical persons are not required to file separately, they are treated as part of their parent entity for Corporate Tax purposes.
Our Corporate Tax Return Filing Process
- Prepare financial statements: finalised, accurate financial statements prepared in line with IFRS or applicable accounting standards form the basis of the return, so record quality directly affects filing accuracy.
- Calculate taxable income: accounting profit is adjusted for items specified under UAE Corporate Tax Law, including exempt income, non-deductible expenses, tax reliefs, and applicable Small Business Relief or free zone exemptions.
- Complete the return: the Corporate Tax return is completed on EmaraTax, with all income, deductions, adjustments, and exemptions accurately entered and supported by documentation.
- Review and verify: the return is checked to confirm all figures are correct, adjustments properly applied, and the return fully reconciled with the financial statements.
- Submit and pay: the completed return is submitted through EmaraTax, with any Corporate Tax liability settled by the same nine-month deadline.
- Retain supporting documentation: all supporting records are retained for a minimum of seven years, available if requested by the FTA during a review or audit.
Corporate Tax Filing Deadlines
Corporate Tax return filing deadlines are determined by each company’s financial year end, as set out in its Memorandum of Association. The most common financial year end is 31 December.
The filing deadline is nine months from the end of the relevant tax period. For companies with a 31 December year end, this means the return must be filed, and any tax liability settled, by 30 September of the following year.
- The filing deadline and payment deadline are the same, both fall nine months after the financial year end
- Extensions are not generally granted by the FTA
- Businesses should begin preparing their return well in advance of the deadline, allowing adequate time for review and any corrections required
Common Corporate Tax Filing Mistakes to Avoid
Filing errors, even unintentional ones, can attract FTA penalties and increase audit risk.
- Late filing: missing the nine-month deadline results in immediate penalties
- Incorrect taxable income calculation: errors in applying exemptions, reliefs, and adjustments that affect the final tax liability
- Unsupported deductions: claiming expenses that don’t meet the deductibility conditions under UAE Corporate Tax Law
- Reconciliation errors: filing returns that aren’t properly reconciled with the audited financial statements
- Free zone misclassification: incorrectly applying the 0% rate without meeting all Qualifying Free Zone Person conditions
- Missing or incomplete documentation: filing without the supporting records required to substantiate the return
- Under-reporting income: failing to include all taxable income sources in the return
Penalties for Late Filing
Non-compliance with UAE Corporate Tax filing requirements can result in significant penalties, governed by Cabinet Decision No. 75 of 2023 (as amended by Cabinet Decision No. 10 of 2024) for filing penalties, and Cabinet Decision No. 129 of 2025 for late payment.
- Late filing: AED 500 per month for the first 12 months, rising to AED 1,000 per month from the 13th month onward.
- Late payment: a flat 14% per annum, calculated monthly on unpaid tax, effective 14 April 2026 under Cabinet Decision No. 129 of 2025.
Audits generated by the FTA can review a company’s records at any time. Businesses should ensure related-party transactions, depreciation information, and losses are properly documented, since precise records are the most effective protection against both financial and reputational risk.
Why Choose Farahat & Co. for Corporate Tax Return Filing
Farahat & Co. is a registered FTA tax agent providing complete Corporate Tax return filing services, including financial statement review, taxable income calculation, return preparation, pre-submission review, and timely filing through EmaraTax.
- Accuracy-first review: every return is reconciled against audited financial statements before submission
- Deadline management: proactive preparation timelines, so returns are never rushed in the final days before the deadline
- Post-filing support: voluntary disclosure assistance where errors are identified after submission
- Established track record: over four decades supporting UAE businesses across audit, accounting, and tax compliance
