The UAE CT 300 return is due 9 months after the end of the financial year. For a calendar-year business (FY ending 31 December 2024), the return was due 30 September 2025. CT is payable at the same time. Late filing: AED 500/month for the first 12 months, then AED 1,000/month. CT must be paid on time even if you intend to dispute the amount.
CT return filing deadlines by financial year end
Many UAE entities default to a calendar year (1 Jan – 31 Dec), but free zone companies and branch offices often have different financial year ends. Check your MoA or trade licence — if your FY ends 31 March, your CT deadline is 31 December, not September.
| Financial year end | CT 300 return due | Payment due |
|---|---|---|
| 31 December 2023 | 30 September 2024 | 30 September 2024 |
| 31 March 2024 | 31 December 2024 | 31 December 2024 |
| 30 June 2024 | 31 March 2025 | 31 March 2025 |
| 30 September 2024 | 30 June 2025 | 30 June 2025 |
| 31 December 2024 | 30 September 2025 | 30 September 2025 |
| 31 March 2025 | 31 December 2025 | 31 December 2025 |
| 30 June 2025 | 31 March 2026 | 31 March 2026 |
| 30 September 2025 | 30 June 2026 | 30 June 2026 |
| 31 December 2025 | 30 September 2026 | 30 September 2026 |
What is the CT 300 return?
The CT 300 is the official UAE Corporate Tax return form filed on EmaraTax. It captures: (1) the entity’s financial year start and end dates; (2) total accounting revenue and profit from financial statements; (3) CT adjustments — additions (non-deductible expenses) and deductions (exempt income); (4) taxable income computation; (5) SBR election (if applicable); (6) CT liability and amount payable; and (7) QFZP status declarations (if applicable).
The return is supported by audited or reviewed financial statements. Entities with revenue above AED 50 million are required to submit audited financial statements. Below AED 50 million, reviewed statements are acceptable — though audited is recommended for any entity with related-party transactions.
Computing taxable income for the CT 300
Start with accounting profit
Take net profit from your IFRS-compliant financial statements for the financial year. This is the starting point — not revenue, not gross profit.
Add back non-deductible expenses
Add back: entertainment expenses disallowed by CT rules (50% of business meal costs above the threshold, 100% of client hospitality, fines and penalties), personal expenses, depreciation on non-business assets, and any payments to related parties that fail the arm’s-length test.
Deduct exempt income
Deduct: dividends received from UAE-resident entities (and foreign dividends meeting the participation exemption conditions), qualifying capital gains from share disposals, and income already taxed in another jurisdiction where the UAE has a double tax treaty.
Apply the AED 375,000 zero-rate band
The first AED 375,000 of taxable income is taxed at 0%. CT at 9% applies only to the portion above AED 375,000. For an entity with AED 800,000 in taxable income, CT = 9% × (800,000 − 375,000) = AED 38,250.
Elect SBR if eligible
If revenue ≤ AED 3 million in all periods, elect SBR on the CT 300 form. This replaces the standard computation — taxable income is treated as zero and CT liability is nil.
Late filing and late payment penalties
Late filing of the CT 300 attracts: AED 500 per month for the first 12 months, then AED 1,000 per month from month 13 onwards. These penalties accumulate monthly until the return is filed.
Late CT payment (separate from the filing penalty) is charged at 14% per annum (effective 14 April 2026) on the unpaid CT balance, calculated monthly. For a prior violation (CT due before 14 April 2026), the old 2% + 4%/month regime may apply.
Filing a reconsideration or objection does not suspend the CT payment obligation. Pay the undisputed CT on time to stop the 14% p.a. late payment charge from accumulating while your dispute is resolved.
Ready to file your CT 300 return?
We prepare the full CT computation — financial statement review, tax adjustments, SBR or QFZP election, and EmaraTax submission. Fixed scope, fixed fee.
Frequently asked questions
When is the UAE Corporate Tax return due?+
9 months after the end of the financial year. For a calendar-year business (FY ending 31 December 2024), the return was due 30 September 2025. For an FY ending 31 March 2025, the return is due 31 December 2025.
What is the CT 300 form?+
The CT 300 is the official UAE Corporate Tax return filed on EmaraTax. It captures accounting profit, CT adjustments (non-deductible expenses, exempt income), taxable income computation, SBR or QFZP elections, and CT liability.
What financial statements are required for the CT return?+
Entities with revenue above AED 50 million must submit audited financial statements. Below AED 50 million, reviewed financial statements are acceptable. All statements must be IFRS-compliant.
What is the penalty for late CT return filing in UAE?+
AED 500 per month for the first 12 months, then AED 1,000 per month from month 13. Separate late payment charge: 14% per annum on unpaid CT (from 14 April 2026 under the new regime).
How is UAE Corporate Tax calculated?+
Start with accounting profit, add back non-deductible expenses (fines, personal costs, excessive entertainment), deduct exempt income (dividends, qualifying capital gains). The first AED 375,000 is taxed at 0%. Tax at 9% applies to the balance above AED 375,000.
Can I file the CT return without audited financials?+
For businesses with revenue below AED 50 million, reviewed financial statements are sufficient. However, if you have related-party transactions or are claiming QFZP status, audited statements are strongly recommended and may be required by FTA on audit.