Corporate tax filing in the United Arab Emirates (UAE) is a legal requirement for businesses to comply with UAE tax regulations. The UAE Corporate Tax Law was introduced on June 1, 2023, and companies must file tax returns disclosing income, expenses, and tax liabilities to the Federal Tax Authority (FTA).

Who Must File Corporate Tax in the UAE?

✅ Resident Juridical Persons: UAE-incorporated companies like LLCs, joint stock companies, and partnerships.
✅ Non-Resident Juridical Persons: Foreign businesses with income from the UAE or a permanent establishment in the UAE.
✅ Natural Persons: Sole proprietors and individuals with UAE business activities and over AED 1 million turnover.
✅ Free Zone Entities: Even with a 0% tax rate, qualifying Free Zone companies must file tax returns.

Certain government bodies and public benefit entities may be exempt but often still need to file to maintain the exemption.

UAE Corporate Tax Rates
0% on income up to AED 375,000

9% on taxable income above AED 375,000

This setup supports small businesses and startups while ensuring large corporations contribute to the economy.

How to File Corporate Tax Returns?

Get a Tax Registration Number (TRN): Register with the FTA.

Maintain Accurate Financial Records with ProficientUAE: Track income, expenses, and tax documents.

Prepare the Tax Return: Calculate taxable income, apply deductions, and review for accuracy.

Submit Online: File through the FTA portal before the deadline.

Pay the Tax: Settle taxes to avoid penalties.

Prepare for Audit: Keep documents ready for any FTA audits.

Corporate Tax Filing Deadlines

You must file within 9 months after the end of the financial year.
Example:

Year ending June 1, 2023 → File by Feb 28, 2024

Year ending Jan 1, 2024 → File by Sept 30, 2024

Key Tax Filing Components

Financial records

Taxable income calculations

Depreciation schedules

Transfer pricing & related party transactions.

Provisions and reserves

Penalties for Non-Compliance

AED 10,000 fine for late filing

AED 500/month for continued delay (increasing to AED 1,000/month after one year)

Additional penalties for incorrect filings

Why Hire a Corporate Tax Consultant?

Working with expert tax consultants ensures:

Timely and accurate filing

Maximum eligible deductions

Reduced risk of FTA audits and penalties

Why Choose Proficient Accountants?

At Proficient Accountants, we specialize in corporate tax services in the UAE. Our experienced team guides you from tax registration to final submission, ensuring smooth compliance and peace of mind.

Get Help Now!

+971-501372646 / +971-501372645
✉️proficientdubai@gmail.com
Visit proficientuae.com

Optimize your corporate tax filing and protect your business. Contact us today!