The first return is the hardest one. After that it is a routine. Here is the list we give every client in the months before their first UAE corporate tax return, and why each item is on it.
When it is due
The return, and any tax you owe, is due nine months after the end of your tax period. For a company with a 31 December year end, that means 30 September of the following year.
- 0% on taxable income up to AED 375,000
- 9% on taxable income above AED 375,000
- 9 months after year end to file and pay
What to have ready
Tick these off as you go. We keep the same list in every client’s shared folder.
- Your corporate tax registration number
- Financial statements for the period, audited if you need an audit
- A trial balance and general ledger that agree to those statements
- A fixed asset register, with depreciation
- Agreements for every transaction with a related party
- Details of any loans and the interest paid on them
- Last year’s return, if you filed one
Small Business Relief
If your revenue is AED 3 million or less, you can elect to be treated as having no taxable income for the period. The relief covers tax periods ending on or before 31 December 2026, so for a company with a calendar year, 2026 is the last year it can apply.
When you need an audit
Audited financial statements are required if your revenue for the period is more than AED 50 million, or if your company is a Qualifying Free Zone Person. If either applies, book the audit before you book the return.
If you are late
Filing late costs AED 500 a month for the first twelve months and AED 1,000 a month after that. Paying late carries its own monthly penalty on the tax unpaid. Both are avoidable with a calendar and a reminder a month out.
Keep the records
Keep the records behind the return for seven years after the end of the tax period. A shared folder, organised by year, is enough.
If you would like us to check your list before you start, send it to Rami. It usually takes us a day.
General information as at October 2026. Not advice for your company: speak to us, or to your own adviser, before you act on it.
