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Corporate Tax is a direct tax on the net income or profit of corporations and businesses. In the UAE, compliance involves two key steps:
Register with the Federal Tax Authority (FTA) to obtain a Tax Registration Number (TRN)
Periodic filing of financial statements to calculate and report tax owed
Hire Consultancy simplifies this process with comprehensive services for registration and filing. Our experts ensure efficient, accurate compliance with all regulations.
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Corporate Tax—also known as Corporate Income Tax or Business Profits Tax—is a direct tax on the net earnings of corporations and business entities.
Formally acknowledges a business's tax obligations in the UAE. Per FTA regulations, all taxable entities, including Free Zone Persons, must register and obtain a TRN.
Once registered, businesses must file Corporate Tax Returns detailing income, expenses, and tax liabilities.
In the UAE, filing Corporate Tax Returns is mandatory for all companies—local and international. The FTA requires submission of returns and payment of taxes on taxable income, regardless of profitability or operational status.
⚠️ Non-compliance incurs penalties.
Corporate Tax Return filing involves submitting a detailed report of income and expenses for a specific tax period.
The following entities must file Corporate Tax Returns:
All UAE-resident companies, regardless of size or sector, must file. This includes mainland and free zone operations.
Non-residents must file if they have a taxable presence in the UAE, such as a permanent establishment or UAE-sourced income.
Free Zone entities must file returns, even if qualifying for 0% tax on eligible income.
Recent 2025 updates (Ministerial Decision No. 229 of 2025) expand qualifying activities for exemptions but require strict compliance.
Natural persons (e.g., sole proprietors or partners) with business income over AED 1 million annually must file.
Certain sectors (e.g., extractive industries) may be exempt but must notify the FTA and may still need to file or confirm status.
Returns must be filed within 9 months from the end of the tax period
(typically the financial year)
The FTA offers a grace period until March 31, 2025, for record updates without penalties
Natural persons exceeding the turnover threshold in 2024 must register by March 31, 2025, and file initial returns by September 30, 2025
Audited financial statements, bank statements, revenue/expense ledgers, and payroll records
Audited required for revenue > AED 50 million per Ministerial Decision No. 265 of 2023
Adjustments to net profit for tax purposes, including deductions and exemptions
Asset depreciation details
Records for related-party transactions
Mandatory for revenue > AED 200 million
Details on transactions with affiliates
Trade license, contracts, and proof of exemptions/deductions
📋 Retain all records for at least 5 years for potential FTA audits.
File returns online via the EmaraTax portal. Follow these steps:
Obtain your TRN from the FTA
Keep comprehensive financial and tax documents per UAE laws
Calculate taxable income, apply deductions/exemptions, and compile the return
Upload via EmaraTax before the deadline; use digital signatures
Settle any liability by the due date through integrated payment options
Provide additional information if requested by the FTA
Navigating UAE Corporate Tax can be complex.
Hire Consultancy offers expert support for registration, preparation, and filing—ensuring timely, accurate submissions in line with 2025 updates like expanded free zone exemptions.
Contact Hire Consultancy today for efficient, hassle-free Corporate Tax compliance!