CorporateTaxFilinginUAE

Yes. Every UAE company subject to corporate tax must file an annual return with the Federal Tax Authority, regardless of whether it made a profit. The return is due within nine months of the end of the financial year. Whether tax is actually payable depends on taxable income, which is 0 per cent up to AED 375,000 and 9 per cent above that.

The cost depends on the complexity of your accounts, the volume of transactions and whether exemptions or foreign tax credits apply. This is quoted after reviewing your financial records and business structure, so there is no fixed published fee for filing or advisory work.

The Federal Tax Authority applies a late filing penalty when the return is not submitted by the deadline, and a separate late payment penalty accrues on any unpaid tax liability. Errors or incomplete returns can also trigger fines and require the return to be corrected and resubmitted, so accuracy matters as much as timing.

The corporate tax return must be filed within nine months of the end of your company's financial year. This deadline applies regardless of whether the company owes tax, since taxable income below AED 375,000 is taxed at 0 per cent but must still be reported.

Certain income, such as qualifying dividends and capital gains, may be exempt from corporate tax, and foreign tax credits can be claimed on income already taxed abroad to avoid double taxation. Whether a specific exemption applies depends on the nature of the income and the entity's structure, so each case needs individual assessment.

Every UAE company must maintain accurate accounting records, including transaction ledgers, invoices, bank statements and supporting documents for deductions or exemptions claimed, for at least five years. These records form the basis for calculating taxable income and must be available if the Federal Tax Authority requests them during a review.