To file a corporate tax return in Dubai, you register your business with the Federal Tax Authority (FTA) to obtain a Corporate Tax Registration Number, prepare and reconcile your financial statements, calculate your taxable income, then complete and submit the return through the FTA EmaraTax portal within nine months of the end of your financial year, paying any tax due by the same date. BCL Globiz, an FTA-registered tax consultancy in Dubai with more than 35 years of combined group expertise and a team of over 300 professionals, manages this entire process end to end, from registration and bookkeeping to the final EmaraTax submission and FTA correspondence.
What is corporate tax in Dubai and who has to file a return?
Corporate tax is a federal direct tax on the net profit of businesses, introduced across the UAE under Federal Decree-Law No. 47 of 2022 and applying to financial years starting on or after 1 June 2023. Dubai follows the same federal regime as the rest of the Emirates, so there is no separate Dubai corporate tax return. You file one federal return with the FTA.
The rate structure has three tiers:
- 0% of taxable income up to AED 375,000, which supports small and early-stage businesses.
- 9% of taxable income above AED 375,000 for most businesses.
- 15% minimum effective rate for large multinational enterprise groups with global consolidated revenue of EUR 750 million or more, under the Domestic Minimum Top-up Tax, effective from 1 January 2025.
A common and costly misunderstanding is that a business owing no tax does not need to file. The FTA is explicit that every taxable person must register and file a return, even when the tax due is zero. This includes:
- Mainland companies (juridical persons) holding a Dubai trade licence.
- Free zone entities, including Qualifying Free Zone Persons who benefit from a 0% rate on qualifying income.
- Natural persons (freelancers and sole proprietors) once their annual business turnover exceeds AED 1 million.
- Non-resident persons that have a taxable presence or source of income in the UAE.
What documents do you need to file a corporate tax return in Dubai?
Gather these before you open the return, because EmaraTax draws directly on your financial records:
- Your Corporate Tax Registration Number and active EmaraTax login credentials or UAE Pass.
- Financial statements for the tax period, prepared on an accrual basis and reconciled to your trial balance.
- Audited financial statements, if your revenue for the period is AED 50 million or more, or if you are a Qualifying Free Zone Person.
- A schedule of taxable income showing adjustments to accounting profit, such as disallowed or partially deductible expenses.
- Details of any reliefs or exemptions you intend to claim, such as Small Business Relief or the participation exemption.
- Transfer pricing documentation and a disclosure form if you have related-party or connected-person transactions above the FTA thresholds.
- Records of tax losses carried forward, if any, and supporting calculations.
How to file corporate tax returns in Dubai: the step-by-step process
Follow these nine steps in order. Each one builds on the last, and skipping the early preparation is the most common reason filings go wrong.
Step 1: Register for corporate tax and confirm your TRN
Registration is separate from filing and must be done first. Apply through EmaraTax to receive your Corporate Tax Registration Number. If you registered previously, log in and confirm that your registration is active and your entity details, trade licence category, and business activities are current. Companies incorporated on or after 1 March 2024 must register within three months of incorporation.
Step 2: Confirm your tax period and filing deadline
Your tax period is normally your financial year. The return and any payment are due within nine months of the end of that period, as set in Article 53 of the Corporate Tax Law. For a financial year ending 31 December 2025, the deadline is 30 September 2026. Mark the date and work back from it.
Step 3: Close your books and reconcile your financial statements
The return is only as accurate as the accounts behind it. Complete your bookkeeping for the period, reconcile bank and control accounts, and finalise your profit-and-loss statement and balance sheet. Clean, reconciled books are what allow you to support every figure if the FTA reviews the file later.
Step 4: Determine whether you need audited financial statements
Under Ministerial Decision No. 84 of 2025, audited financial statements are mandatory where revenue in the tax period is AED 50 million or more, and for every Qualifying Free Zone Person regardless of revenue. Tax groups must prepare audited special-purpose financial statements. If an audit applies to you, allow enough lead time before the deadline to complete it.
Step 5: Calculate taxable income and choose your regime
Start from accounting profit and apply the adjustments required by the law. Add back disallowed expenses, apply the 50% cap on entertainment costs where relevant, and account for exempt income. Decide your regime before you start the return, because some elections are irreversible or cannot be claimed later:
- Small Business Relief: if your revenue is AED 3 million or less and you qualify, treating your taxable income as zero for the period.
- Qualifying Free Zone Person status: if you are a free zone entity meeting the qualifying conditions, giving 0% on qualifying income.
- Standard regime: applying the 0% band on the first AED 375,000 and 9% above it.
Step 6: Log in to EmaraTax and open the corporate tax return
Sign in at eservices.tax.gov.ae using your registered credentials or UAE Pass. Open your Taxable Person account, go to the corporate tax module, and select the return for the relevant tax period. The portal will display your filing due date and any amount outstanding.
Step 7: Complete the return, disclosures and schedules
Enter your income, allowable deductions, and the reliefs or exemptions you are claiming. Depending on your circumstances you may also need to complete:
- A transfer pricing disclosure form, mandatory if related-party transactions exceed the FTA materiality thresholds.
- A connected persons schedule for transactions with owners, directors, and their relatives.
- A participation exemption schedule, if you are claiming dividend or capital gain relief.
- A foreign permanent establishment schedule, if you have overseas branches.
Step 8: Review, submit and pay
Review every figure against your financial statements before submitting. Once satisfied, submit the return through EmaraTax. The FTA allows the return and the payment to be completed separately, but both are due by the same deadline. Pay any tax due by electronic bank transfer from a UAE-based account. There are no advance or provisional payments, so the full liability is settled with the return.
Step 9: Retain your records for seven years
Keep your financial statements, invoices, contracts, bank statements, and the filed return for at least seven years from the end of the relevant tax period. If the FTA opens a query or audit, these records are your evidence, and failing to produce them carries its own penalty.
What are the corporate tax filing deadlines in Dubai for 2026?
The deadline always falls nine months after your financial year-end, so it moves with your year-end rather than being a single fixed date. Common examples:
| Financial year-end | Filing and payment deadline |
| 30 June 2025 | 31 March 2026 |
| 30 September 2025 | 30 June 2026 |
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
If your business is on the calendar year, the return for the year ending 31 December 2025 is due by 30 September 2026. Always confirm your own date inside EmaraTax.
What are the penalties for late corporate tax filing in Dubai?
Penalties are set by Cabinet Decision No. 75 of 2023, as updated by Cabinet Decision No. 129 of 2025. The main charges to be aware of:
| Failure | Penalty |
| Late registration for corporate tax | AED 10,000 |
| Late filing of the return | AED 500 per month for the first 12 months, then AED 1,000 per month |
| Late payment of tax due | A monthly penalty that accrues on the unpaid amount; confirm the current rate with the FTA |
| Failure to keep required records | AED 10,000, rising to AED 20,000 for a repeat within 24 months |
| Failure to submit the transfer pricing disclosure form when required | AED 100,000 |
Late-filing penalties apply even when no tax is payable, so a nil return filed late still triggers a fine. If you find an error in a submitted return, file a voluntary disclosure through EmaraTax as soon as you spot it, since correcting it yourself is treated more favourably than an error the FTA discovers during an audit.
Small Business Relief and free zone points to watch
Small Business Relief lets a resident business with revenue of AED 3 million or less, in the current and every prior period since June 2023, elect to be treated as having no taxable income. It reduces both liability and compliance effort, but note three things: the election must be made inside the return itself and cannot be claimed retroactively; a single period above AED 3 million disqualifies you from then on; and the relief is available only for tax periods ending on or before 31 December 2026 unless it is extended.
Qualifying Free Zone Persons can access a 0% rate on qualifying income, but they must still register, file a return, and maintain audited financial statements. Small Business Relief and Qualifying Free Zone Person status are mutually exclusive, so a free zone company taking the 0% rate on qualifying income cannot also elect Small Business Relief for the same period.
Common mistakes to avoid
- Assuming a nil return does not need to be filed. Every taxable person must file, regardless of income.
- Confusing the two thresholds for freelancers: AED 1 million in turnover triggers registration, while AED 375,000 in profit triggers the 9% rate.
- Missing an irreversible election, such as Small Business Relief or the realisation basis, because it was not ticked in the return.
- Leaving an audit too late when revenue is at or above AED 50 million.
- Coding client entertainment as fully deductible when the law caps the deduction at 50%.
- Waiting until close to the deadline to set up a UAE bank account for the tax payment.
Why file your corporate tax return with BCL Globiz?
BCL Globiz is a Dubai-based accounting and tax consultancy, part of the BCL Group and registered with the Department of Economic Development, with more than 35 years of combined group expertise and a team of over 300 professionals, including Chartered Accountants and Certified Public Accountants. The firm is authorised and registered with the Federal Tax Authority for tax and transfer pricing services and works with more than 1,000 clients across over 20 industries.
For corporate tax specifically, BCL Globiz provides:
- Corporate tax registration and TRN activation on EmaraTax.
- Bookkeeping and financial statement preparation aligned to FTA requirements.
- Taxable income computation, regime selection, and relief and exemption analysis.
- Transfer pricing documentation and disclosure support for related-party transactions.
- End-to-end return preparation, submission, and FTA correspondence, with a dedicated Manager and Account Executive for each client.
If you would rather have your Dubai corporate tax return prepared, reviewed, and filed correctly the first time, contact BCL Globiz to discuss an all-inclusive corporate tax package for your business.
Frequently asked questions
Where do I file a corporate tax return in Dubai?
You file it online through the FTA EmaraTax portal at eservices.tax.gov.ae. There is no separate Dubai return; Dubai follows the federal UAE corporate tax regime.
When is the corporate tax return due?
Within nine months of the end of your tax period. A financial year ending 31 December 2025 has a filing and payment deadline of 30 September 2026.
Do free zone companies have to file a return?
Yes. Free zone entities, including Qualifying Free Zone Persons on the 0% rate, must register, file a return, and maintain audited financial statements.
Do I still file if my business owes no tax?
Yes. A nil return is legally required, and filing it late still carries a penalty.
How long must I keep my records?
At least seven years from the end of the relevant tax period, including financial statements, invoices, contracts, and bank statements.
