CT payment due: Within 9 months of financial year end Example: December 31 year end → CT due by September 30 of the following year Payment via: EmaraTax portal; UAE bank transfer; credit card Late payment penalty: AED 500/month + 14% annual surcharge on unpaid amount

UAE Corporate Tax Return Filing — Step-by-Step Guide 2026

📅 Last reviewed: August 4, 2026📋 By: UAE Freezone Compare Research Team✅ Fact-checked by UAE Freezone Compare Editorial Team

UAE Corporate Tax Return Filing — Step-by-Step Guide 2026

All UAE businesses registered for Corporate Tax must file annual UAE CT returns. Here is the 2026 step-by-step guide to filing your UAE CT return.

In this guide:

UAE Corporate Tax Return Filing — Step-by-Step Guide 2026
Step 1: Register for UAE CT on EmaraTax
Step 2: Determine Your Financial Year End
Step 3: Prepare Your Financial Statements
Step 4: Calculate Your UAE CT Taxable Income
Step 5: File CT Return on EmaraTax
Step 6: Pay CT Due

Step 1: Register for UAE CT on EmaraTax

URL: tax.gov.ae (EmaraTax portal)
Register using your UAE trade licence and Emirates ID (or passport for foreign directors)
Deadline: Within 3 months of your company formation date (or sooner for existing companies)
You will receive a UAE TRN (Tax Registration Number) via email

Step 2: Determine Your Financial Year End

Most UAE companies: December 31 financial year end
Your first CT return covers the period from your incorporation date to your first year end
Example: Company formed January 1, 2024 → first return covers Jan 1, 2024 to Dec 31, 2024

Step 3: Prepare Your Financial Statements

UAE CT requires audited financial statements for companies with revenue above AED 50 million
For companies below AED 50 million: Unaudited financial statements are acceptable
Use an accounting software (QuickBooks, Xero, Zoho Books) or engage a UAE accountant

Step 4: Calculate Your UAE CT Taxable Income

Start with net profit per financial statements
Add back: Non-deductible expenses (50% of entertainment, personal expenses, fines, penalties)
Deduct: Qualifying exempt income (intra-group dividends, participation exemption, UAE-source investment income for natural persons)
Apply: AED 375,000 threshold exemption (or Small Business Relief if eligible)

Step 5: File CT Return on EmaraTax

Log into EmaraTax; navigate to CT section
Select your Tax Period
Input financial statement data; the system calculates CT payable
Upload supporting documents if required
Submit return

Step 6: Pay CT Due

CT payment due: Within 9 months of financial year end
Example: December 31 year end → CT due by September 30 of the following year
Payment via: EmaraTax portal; UAE bank transfer; credit card
Late payment penalty: AED 500/month + 14% annual surcharge on unpaid amount