As the first corporate tax filing deadlines draw near for many UAE businesses, ensuring timely corporate tax registration and filing is crucial for compliance with the Federal Tax Authority (FTA). With corporate tax now in effect, understanding the specific requirements for both registration and tax filing will help businesses avoid hefty penalties and meet their obligations within the prescribed timelines.
All taxable persons in the UAE must register for corporate tax with the FTA by the applicable deadlines. Failing to register by these dates results in a hefty penalty of AED 10,000. Below are the corporate tax registration deadlines based on different types of entities:
For Resident Juridical Persons:
New juridical persons established after March 1, 2024, must register within three months from the date of establishment.
For Non-Resident Juridical Persons:
For Resident Natural Persons:
Non-Resident Natural Persons:
Details from: The Timeline for Registration of Taxable Persons for Corporate Tax Purposes
Some individuals and businesses are not required to register for corporate tax. These include:
The UAE corporate tax system requires businesses to submit their tax returns by specific deadlines based on their incorporation date and the financial year. Key corporate tax filing deadlines include:
Below are sample tax filing timelines for different incorporation dates:
| Date of Incorporation | First Financial Year | First Tax Period | Due Date to File Tax Return |
| Before 1 June 2023 | 1 May 2023 to 31 Dec 2023 | 1 Jan 2024 to 31 Dec 2024 | 30 Sep 2025 |
| On or after 1 June 2023 | 15 June 2023 to 31 Dec 2023 | 15 June 2023 to 31 Dec 2023 | 30 Sep 2024 |
| 1 Aug 2023 | 1 Aug 2023 to 31 Dec 2024 | 1 Aug 2023 to 31 Dec 2024 | 30 Sep 2025 |
Update: The FTA has postponed the Corporate Tax return deadline for companies established after 1 June 2023 to 31 December 2024 for tax periods ending on or before 29 February 2024.
To complete a corporate tax return, businesses must prepare key information such as the Tax Registration Number (TRN) and the relevant tax period, along with details of income, taxable income, and the total tax amount due. These elements form the foundation for an accurate tax filing process and ensure compliance with UAE corporate tax regulations.
Essential documents for corporate tax filing include Income Tax Calculation derived from financial statements, deduction receipts for business expenses, and financial statements like the income statement, balance sheet, and cash flow statement, which are vital for assessing the company’s financial health. Companies engaged in cross-border transactions will need transfer pricing documentation, while those eligible for foreign tax credits must provide foreign tax receipts and returns. Lastly, market valuation of financial assets and liabilities is necessary to accurately assess tax obligations.
In addition to the above:
Additionally, companies must maintain comprehensive financial records for a minimum of seven years as required by law, in case of an audit or review by the FTA. For businesses operating in free zones, ensuring compliance with the conditions for the 0% tax rate on qualifying income is critical to maintaining this exemption.
Finally, businesses must adhere to transfer pricing rules, ensuring that transactions between related entities are documented in line with OECD standards and reflect arm’s-length pricing. Accurate transfer pricing documentation is essential to avoid potential disputes with tax authorities.
Businesses incorporated in June 2023 must adhere to the following:
The filing of corporate tax returns will be done through the Emaratax portal. Companies with revenues exceeding AED 50 million or those qualifying as free zone persons must provide audited financial statements.
Even entities planning to deregister or liquidate in 2024 are required to comply with corporate tax regulations.
Corporate Tax Return Submission Steps
Once filed, businesses should keep copies of their tax returns and all supporting documentation. In case of FTA inquiries, companies must be ready to provide further information. Additionally, the data from the current tax return should be used to plan future tax strategies and ensure ongoing compliance.
Staying informed about UAE corporate tax filing and registration is essential for businesses to avoid penalties and meet compliance obligations. By adhering to the specified deadlines and gathering the necessary documents, businesses can ensure a smooth and accurate corporate tax filing process.
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