UAE Corporate Tax Filing Checklist 2026 — EmaraTax CT Return Steps
Step-by-step checklist for UAE corporate tax return filing via EmaraTax for 2026.
In this guide:
Pre-Filing Preparation
- Confirm tax period: Most UAE companies have June 30 or December 31 year-end
- CT return deadline: 9 months after end of financial year (e.g., Dec 31 year-end = Sept 30 deadline)
- Financial statements: Prepare audited or management accounts for the tax period
- Revenue figure: Confirm total revenue for Small Business Relief eligibility check (AED 3M threshold)
- Determine QFZP status: If a free zone company, determine if you are a Qualifying Free Zone Person
EmaraTax CT Return Steps
- Log in to EmaraTax portal (tax.gov.ae)
- Navigate to Corporate Tax section and select the relevant tax period
- Confirm taxable income: Enter revenue, allowable deductions, non-deductible items
- Small Business Relief: Elect SBR if eligible (revenue under AED 3M and not a QFZP)
- QFZP election (if applicable): Confirm qualifying income and non-qualifying income split
- Calculate CT liability: System auto-calculates based on inputs
- Review and submit return
- Pay CT liability (if any) by payment deadline
Common CT Filing Mistakes to Avoid
- Missing the SBR election: Not electing Small Business Relief when eligible means paying unnecessary tax
- Wrong financial year: Confirm whether your company is on calendar year or fiscal year
- Forgetting to register first: Must register for CT before filing; registration deadline passed but late registration still needed
- Confusing VAT and CT: VAT filing and CT filing are separate; different portals, different deadlines