UAE Corporate Tax Return Filing Guide for Free Zone Companies 2026
UAE Corporate Tax (CT) returns became mandatory starting from the first tax period beginning on or after 1 June 2023. Here is the complete guide to filing UAE CT returns for free zone companies in 2026.
- UAE Corporate Tax Return Filing Guide for Free Zone Companies 2026
- UAE Corporate Tax Return Key Dates
- UAE CT Registration — Do Free Zone Companies Need to Register?
- UAE CT Return for a Qualifying Free Zone Person (QFZP)
- UAE CT Return for a Non-QFZP Free Zone Company
- Penalties for Late UAE CT Return Filing
UAE Corporate Tax Return Key Dates
| Company Financial Year End | First CT Period | CT Return Due Date |
|---|---|---|
| 31 May (e.g., 1 June 2023 to 31 May 2024) | 1 June 2023 to 31 May 2024 | 9 months after year-end: 28 February 2025 |
| 31 December (e.g., 1 January 2024 to 31 December 2024) | 1 January 2024 to 31 December 2024 | 30 September 2025 |
The UAE CT return is due 9 months after the end of the tax period.
UAE CT Registration — Do Free Zone Companies Need to Register?
Yes — all UAE companies subject to UAE CT (which includes most UAE free zone companies) must register with the Federal Tax Authority (FTA) for CT purposes. CT registration is separate from VAT registration.
- Registration is done on the EmaraTax portal (emaratax.ae)
- Registration is required even if you expect to have zero CT liability
- Failure to register can result in fines
UAE CT Return for a Qualifying Free Zone Person (QFZP)
If your free zone company qualifies as a QFZP (meeting the conditions for 0% CT on qualifying income), your CT return must still be filed and should include:
- Declaration that you are a QFZP
- Breakdown of qualifying income (0% rate) vs non-qualifying income (9% rate, if any)
- Revenue, expenses, taxable income calculation
- De minimis non-qualifying income amount (must be under AED 375,000 or under 5% of total revenue)
UAE CT Return for a Non-QFZP Free Zone Company
If your free zone company is not a QFZP (for example, it earns income from transactions with UAE mainland clients), your CT return should include:
- Revenue and expense statement
- Taxable income calculation (revenue minus deductible expenses)
- UAE CT payable: 0% on first AED 375,000 of taxable income; 9% on taxable income above AED 375,000
- Small Business Relief election (if eligible and desired)
Penalties for Late UAE CT Return Filing
- AED 500 per month for the first 12 months of late filing
- AED 1,000 per month after 12 months
- Additional penalties for significant underpayment of CT
- FTA may issue estimated assessments if return is not filed