Corporate Tax
Corporate Tax Return Filing in the UAE
Every UAE business registered for corporate tax must file a return within nine months of its financial year end, and pay any tax due by the same date. A company with a 31 December 2025 year end must file and pay by 30 September 2026. Ledger Wise prepares and files your corporate tax return on EmaraTax, working from reconciled financial statements, and applies the right reliefs and elections for your structure.
What's included
What corporate tax return filing with Ledger Wise covers.
Books reconciled for tax
We make sure your bookkeeping is complete and reconciled, because the return draws directly on your financial statements.
Taxable income calculation
We start from your accounting profit and make the adjustments the law requires, add backs, exempt income and allowable deductions.
Relief and regime election
We confirm and apply the correct position, Small Business Relief, Qualifying Free Zone Person or standard, before the return is finalised.
Return preparation and filing
We complete and submit your corporate tax return on the FTA EmaraTax portal, on time.
Payment and record keeping
We confirm the tax payable, support timely payment, and keep your documentation ready in case of an FTA review.
How filing works
- 01
Close and reconcile
We finalise your accounts for the period and reconcile the numbers the return depends on.
- 02
Calculate and elect
We compute taxable income, apply the right adjustments, and confirm any relief or regime election.
- 03
File and pay
We submit the return on EmaraTax and confirm the payment due by your deadline, the same date as filing.
Why Ledger Wise
Filing built on clean books
A return is only as good as the accounts behind it, so our accounting and tax teams work the numbers together.
The right election, made once
Some elections cannot be reversed once submitted, so we confirm your position before we file, not after.
On time, every period
We track your deadline and file inside the nine month window, so you avoid late filing penalties.
Questions
Corporate tax filing, answered.
- Your return and payment are due within nine months of the end of your financial year. A business with a 31 December 2025 year end must file and pay by 30 September 2026. A 31 March 2026 year end gives a 31 December 2026 deadline.
- Yes. Every registered taxable person must file, including businesses below the AED 375,000 threshold and free zone companies on the 0% rate. Filing is how the FTA confirms your position.
- Taxable income starts from the accounting net profit in your financial statements, prepared under IFRS or IFRS for SMEs, then adjusted for items such as non deductible expenses and exempt income, with any reliefs applied.
- Audited financial statements are required where revenue is at or above AED 50 million, and for businesses claiming Qualifying Free Zone Person status. Many other businesses do not need an audit to file, but clean reconciled accounts are essential.
- No. Payment is due on the same date as the return, within nine months of year end. There is no later payment window and no instalment system, so the tax should be set aside through the year.
- Late filing and late payment attract administrative penalties and interest under the FTA penalty framework. We file inside your deadline to avoid them, and can advise if you have already missed one.
File your corporate tax return with confidence.
Book a consultation and we will prepare and file your return on EmaraTax, built on accounts that hold up.