File UAE Corporate Tax Return (EmaraTax)

Skill: Convert financial-statement figures into a UAE corporate tax return

Region: United Arab Emirates (الإمارات العربية المتحدة) Category: Tax — Corporate Tax Does: Takes a taxable person's financial-statement figures and tax adjustments and maps them onto the UAE corporate tax return for submission through the Federal Tax Authority EmaraTax portal. System: FTA EmaraTax — Corporate Tax return

UAE Corporate Tax (effective for financial years from 1 June 2023) is 9% on taxable income above AED 375,000 (0% below), with special rules for Free Zone persons (a 0% rate on Qualifying Income for a Qualifying Free Zone Person) and the optional Small Business Relief. The return is filed via EmaraTax within 9 months of the end of the tax period. Field references below follow the corporate-tax return structure.

When this applies

• A taxable person (UAE company, certain natural persons over the business threshold, and Free Zone persons) files one corporate-tax return per tax period, within 9 months of the period end; payment is due the same date.
• Registration for Corporate Tax (a Corporate Tax TRN) is required before filing.

Structure (Corporate Tax return → EmaraTax)

Taxpayer & period      Corporate Tax TRN, tax period, entity type (incl. Free Zone status)
Accounting income      net profit per financial statements (IFRS / IFRS for SMEs)
Tax adjustments:
   add backs            non-deductible items (e.g. fines, certain entertainment 50%, non-qualifying)
   exempt income        dividends/participation exemption, foreign PE election
   interest limitation   (general interest deduction limitation — 30% EBITDA / de minimis)
   transfer pricing      arm's-length adjustments (related-party / connected-person)
Reliefs                 Small Business Relief election; Free Zone Qualifying Income split
Taxable income          adjusted figure
Tax computation         0% up to AED 375,000 ; 9% above ; foreign tax credit
Net tax payable

Calculation rules

• Taxable income = accounting net profit ± adjustments: add back non-deductible expenses, remove exempt income (e.g. qualifying dividends / participation exemption), apply the interest deduction limitation, and make transfer-pricing arm's-length adjustments for related-party/connected-person dealings.
• Rate: 0% on taxable income up to AED 375,000, 9% above. A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on non-qualifying income — the split must be substantiated (substance, de minimis).
• Small Business Relief: if revenue is under the threshold (AED 3m, for the eligible periods) the person may elect to be treated as having no taxable income — simplifying the return.
• Tax groups: a UAE tax group files a single consolidated return (eliminating intra-group transactions) where elected.
• Amounts in AED; the figures must reconcile to the financial statements; a foreign tax credit may reduce the liability.

Worked example (standard, outline)

TRN (CT), tax period FY ending 2025-12-31
Accounting net profit:           2,000,000 AED
+ add-backs (non-deductible):       100,000
− exempt dividends:                 (50,000)
Taxable income:                   2,050,000
Tax: first 375,000 @ 0% = 0 ; (2,050,000 − 375,000) @ 9% = 150,750 AED
Net tax payable:                    150,750 AED

Submitted via EmaraTax within 9 months of the period end.

Validation checklist

• Corporate Tax TRN registered; tax period and entity type (incl. Free Zone status) correct
• Taxable income = accounting profit ± adjustments (add-backs, exempt income, interest limitation, TP)
• Rate applied: 0% up to AED 375,000, 9% above; Free Zone Qualifying Income split substantiated where claimed
• Small Business Relief election considered/applied if under the revenue threshold
• Tax-group consolidation handled where elected; foreign tax credit applied
• Figures reconcile to the financial statements; AED amounts
• Filed and paid via EmaraTax within 9 months of the period end

Last updated: 2026-05-31 — UAE Corporate Tax rules (Free Zone Qualifying Income, Small Business Relief thresholds, interest limitation) are evolving via FTA decisions; confirm the current rates, reliefs, and return structure against current FTA EmaraTax (tax.gov.ae) guidance before use.