How to File UAE Corporate Tax Return Step by Step 2026
UAE Corporate Tax returns must be filed by all registered UAE taxable persons via the FTA’s EmaraTax portal. This step-by-step guide walks through the CT return filing process for UAE free zone companies in 2026.
CT Return Filing Deadline
- Filing deadline: 9 months after the end of the CT financial year
- Example: December 31 year end → September 30 of the following year is the CT return deadline
- Payment deadline: same as the filing deadline
- Late filing penalty: AED 500/month (first 12 months), increasing for continued non-compliance; max AED 20,000
Before You File: What You Need
- Audited financial statements for the CT financial year (required for companies with >AED 50M revenue or claiming QFZP)
- Management accounts (for smaller companies exempt from full audit)
- CT taxable income calculation (prepared with adviser)
- Transfer pricing documentation (if applicable)
- QFZP analysis and confirmation (if claiming 0% CT)
- Related party transaction disclosure details
Step 1: Log in to EmaraTax
Access EmaraTax portal with your credentials. Navigate to Corporate Tax section → CT Returns. Select the relevant CT period (the financial year you are filing for).
Step 2: Complete the CT Return Form
The EmaraTax CT return form covers:
- Accounting profit/loss (from financial statements)
- Adjustments for non-deductible expenses (entertainment, personal, penalties)
- Adjustments for exempt income (qualifying dividends, capital gains)
- QFZP qualifying/non-qualifying income split (if QFZP)
- Tax losses carried forward from prior years
- Taxable income calculation
- CT liability calculation (9% on non-qualifying income above AED 375,000)
- Related party disclosure form
Step 3: Upload Supporting Documents
Attach to the CT return:
- Audited financial statements (or management accounts for exempt companies)
- Transfer pricing local file (if applicable)
- Any supporting calculations for specific claims
Step 4: Review and Submit
Review all entries carefully before submitting — amendments after filing are possible but require FTA review and potential penalties for material errors. Once reviewed: submit the CT return. Payment (if CT is owed) must be made by the same deadline via EmaraTax’s payment options (credit card, UAE bank transfer, UAE SWIFT).
After Filing
Keep copies of all CT returns and supporting documents for minimum 7 years (FTA audit window). FTA may audit CT returns within 5 years of filing. If FTA requests additional information or conducts an audit: cooperate fully and provide all requested documentation. Maintain detailed records of QFZP qualifying income calculations, transfer pricing documentation, and substance evidence.