UAE Corporate Tax Return Checklist 2026: Prepare Before You File
UAE corporate tax return checklist 2026: complete preparation checklist — accounting profit adjustments, disallowed expenses, exempt income, transfer.
Financial statements and adjustments checklist
- ☐ Audited or reviewed financial statements ready: The CT return is based on financial statements prepared under UAE-accepted accounting standards (IFRS or IFRS for SMEs). Confirm your financial statements are completed and signed off before beginning the CT return.
- ☐ Start with accounting profit (or loss): The starting point is net profit before tax per the financial statements. Document which financial statements are being used and the profit figure.
- ☐ Identify all non-deductible expenses: Review the P&L for expenses that are disallowed: fines and penalties paid to any government; entertainment costs above the 50% CT deduction limit; donations to non-approved charities; personal or non-business expenses; depreciation on assets not used for business.
- ☐ Identify exempt income: Review for income that qualifies for exemption: dividends from a 5%+ subsidiary held 12+ months (participation exemption); gains on disposal of qualifying shareholdings; UAE-sourced dividends from resident entities (domestic participation exemption).
Specific CT items checklist
- ☐ Small Business Relief election: If revenue is at or below AED 3 million, confirm whether you are electing Small Business Relief (taxable income treated as zero). Confirm eligibility — no other businesses in the same group have exceeded the threshold, and the period ends on or before 31 December 2026.
- ☐ Loss carry-forward: If prior year tax losses exist, calculate the maximum offset (75% of current year taxable income). Document the prior loss amounts, the periods they arose, and the current year utilisation amount.
- ☐ Interest deduction limit: Check whether net interest expense exceeds 30% of EBITDA (the general interest deduction limit). If so, the excess is disallowed and carried forward.
- ☐ Transfer pricing: For all related-party transactions (intercompany fees, loans, royalties), confirm that pricing is at arm’s length. If group revenue exceeds AED 200 million, confirm Master File and Local File documentation is complete.
- ☐ Free zone QFZP status: If your entity is a free zone company claiming 0% on qualifying income — confirm all QFZP conditions are met for the tax period (substance, qualifying activities, no mainland income exceeding de minimis).
Filing and payment checklist
- ☐ Calculate CT payable: Taxable income above AED 375,000 × 9% = CT payable. Reduce by any tax credits or withholding tax credits if applicable.
- ☐ Confirm filing deadline: 9 months after the tax period end. A 31 December 2024 year-end → file by 30 September 2025.
- ☐ EmaraTax account ready: Ensure the company is registered on EmaraTax (FTA’s online portal) and the authorised signatory has access.
- ☐ Payment method confirmed: UAE CT payment is made via EmaraTax using e-Dirham, UAE bank transfer, or credit/debit card. Arrange payment in advance of the deadline.
UAE corporate tax return prepared and filed for you
We prepare UAE CT returns from financial statements — including all adjustments, exemptions, and FTA filing. Fixed fee.
See CT servicesFrequently asked questions
When is the UAE corporate tax return due?
The UAE CT return must be filed within 9 months of the end of the tax period. For companies with a 31 December financial year-end: the first CT return covered the period 1 January 2024 to 31 December 2024, due by 30 September 2025. For companies with other year-ends: calculate 9 months from your specific period-end date. Late filing attracts AED 500/month for the first 12 months, then AED 1,000/month thereafter.
Do I need audited financial statements to file a UAE CT return?
Audited financial statements are mandatory for businesses with annual revenue exceeding AED 50 million. For businesses below AED 50 million, reviewed or compiled financial statements (prepared by a UAE-licensed accountant or accounting firm) are acceptable as the basis for the CT return. The financial statements must be prepared under IFRS or IFRS for SMEs — management accounts alone are not sufficient.
What happens if I file the UAE CT return late?
Late filing of the UAE CT return attracts: AED 500 per month for the first 12 months after the due date; AED 1,000 per month for each subsequent month. Additionally, if CT is underpaid and paid late, a further 14% per annum interest applies on the unpaid amount. There is no automatic extension — file on time even if the final figures are not fully confirmed (you can voluntarily disclose corrections later).
Can a UAE company amend its CT return after filing?
Yes — errors in a filed CT return can be corrected via a voluntary disclosure on the EmaraTax portal. If the error resulted in underpayment of CT, the voluntary disclosure penalty applies (14% per annum on unpaid CT plus a fixed penalty). If the error resulted in overpayment, the disclosure generates a credit. Voluntary disclosure is always preferable to waiting for the FTA to discover an error during an audit.
Official UAE Government Sources