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Corporate Tax Filing in the UAE – Full Compliance Delivered by LexVerge
Accurate. Timely. Compliant.
Following the implementation of Federal Decree-Law No. 47 of 2022, all UAE-based businesses are now subject to Corporate Tax (CT) and are mandated to file tax returns annually with the Federal Tax Authority (FTA). Whether you are a Mainland Company, Free Zone Entity, or an individual conducting business activities, Corporate Tax filing is not optional—it is a statutory obligation.
At LexVerge, we offer end-to-end Corporate Tax Filing Services, including compliance review, return preparation, submission via the EmaraTax portal, and post-filing support. Our team of tax experts ensures you meet every deadline, avoid penalties, and stay fully aligned with FTA regulations.
What is Corporate Tax Filing?
Corporate Tax Filing is the process of submitting a comprehensive tax return to the Federal Tax Authority (FTA), reporting a business’s taxable income, financial adjustments, and liabilities for the relevant financial period. Filing is required regardless of profitability, and all taxable persons must file—even those benefiting from exemptions or zero-tax rates.
Who Must File Corporate Tax Returns in the UAE?
The following entities are legally required to file Corporate Tax returns:
✅ Resident Legal Persons
Mainland companies
Free Zone entities (including Qualifying Free Zone Persons)
UAE-registered branches of foreign companies
✅ Non-Resident Legal Persons
Foreign companies with a Permanent Establishment (PE) in the UAE
Entities earning UAE-sourced income and meeting nexus conditions
✅ Natural Persons (Individuals)
Sole proprietors and freelancers generating business income over AED 1 million annually
✅ Exempt Entities with Notification Requirement
Government-controlled entities
Extractive/non-extractive businesses
Public benefit organizations
Investment and pension funds
(subject to Cabinet Decision or FTA approval)
💡 Note: Even Free Zone entities benefiting from the 0% tax regime must file their CT return and demonstrate qualifying income compliance.
Corporate Tax Filing Deadlines in the UAE
Businesses are required to file one corporate tax return per financial year, within 9 months from the end of their accounting period.
Examples:
| Financial Year Start | Financial Year End | Filing Deadline |
|---|---|---|
| 1 June 2024 | 31 May 2025 | 28 February 2026 |
| 1 January 2025 | 31 December 2025 | 30 September 2026 |
Missed Deadlines may attract FTA penalties and scrutiny under UAE Tax Procedures Law.
Required Documents for Corporate Tax Return Filing
To ensure a compliant and audit-ready submission, the following records must be maintained and submitted where applicable:
✅ Audited or Management Financial Statements
✅ Tax Adjusted Income Calculations
✅ Depreciation Schedules as per UAE CT law
✅ Transfer Pricing Disclosures & Documentation
✅ Details of Related Party & Connected Person Transactions
✅ Provision Movements & Adjustments
✅ Supporting Schedules for exemptions, reliefs, or deductions claimed
LexVerge ensures complete tax record preparation and documentation in FTA-accepted formats.
Step-by-Step UAE Corporate Tax Filing Process with LexVerge
Step 1: Corporate Tax Registration
We ensure you’re registered and have an active Tax Registration Number (TRN) on the FTA’s EmaraTax Portal.
Step 2: Bookkeeping & Record Finalization
Our accountants reconcile and prepare your financials, ensuring IFRS compliance and audit-readiness.
Step 3: Tax Computation & Adjustments
We calculate your taxable income, factoring in:
Exempt income
Deductible expenses
Tax adjustments
Reliefs (e.g., Small Business Relief or Business Restructuring Relief)
Step 4: Drafting Corporate Tax Return
We prepare the tax return using your financial statements and relevant tax computations, incorporating transfer pricing declarations if required.
Step 5: Filing on EmaraTax
Your final CT return is reviewed and submitted through the EmaraTax portal. We generate confirmation and tracking IDs for your records.
Step 6: Tax Payment Assistance
LexVerge guides you through online tax payment processes and ensures full settlement before the due date.
What Happens if You Fail to File?
Failure to file your Corporate Tax return within the specified timeframe may result in:
📌 AED 10,000 Late Filing Penalty
📌 Interest on Unpaid Tax Liabilities
📌 FTA Audit Risk
📌 Business Reputation Damage
LexVerge proactively manages your timeline and communication with the FTA to avoid non-compliance consequences.
Why Choose LexVerge for Corporate Tax Filing?
✅ Certified UAE Corporate Tax Experts
✅ FTA-Registered Tax Agents
✅ Specialized QFZP Return Filing Support
✅ Industry-Specific Tax Optimization
✅ Full Transfer Pricing Compliance (Master & Local Files)
We handle the entire compliance chain—from recordkeeping to return filing to post-filing support—so you don’t have to.
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