There is no official price for Corporate Tax filing in the UAE: fees depend on revenue, transaction volume, the state of your books and whether you claim Small Business Relief or Qualifying Free Zone Person status, which needs audited statements. A nil return sits at the lowest end and a QFZP return at the highest. Compare quotes on scope, not headline price, because a late return costs AED 500 a month.
- Your company’s Corporate Tax return is due, for example by 30 September 2026 for a December 2025 year end
- You have received quotes that differ widely and want to know why
- You run a small or dormant company and want to avoid overpaying
- You are a free zone company deciding whether the 0% route is worth the audit cost
- You are unsure what a Corporate Tax filing fee should include
Not sure where you stand? Get a free 15-minute review or ask us on WhatsApp.
Who needs to pay for a Corporate Tax return in 2026?
Every UAE company, whether mainland, free zone or branch, must register for Corporate Tax and file a return every year, so every company has a filing cost even with zero revenue. What varies is how much work the return takes, and that depends on which rules apply to you.
Use the table to see which category you fall into before you ask for quotes. It also shows where you do not need to pay for VAT work yet.
| Your position | Corporate Tax obligation | What it means for cost |
|---|---|---|
| Company with zero revenue | Register and file a nil return | Lowest cost, but basic accounts are still needed |
| Resident company with revenue up to AED 3M | Can elect Small Business Relief for tax periods ending on or before 31 December 2029 | Simpler return, full records still required |
| Company with revenue above AED 3M | Standard rules: 0% up to AED 375,000 of taxable income, 9% above | Tax computation, adjustments and disclosures needed |
| Free zone company claiming 0% as a Qualifying Free Zone Person | Audited financial statements required under Ministerial Decision No. 84 of 2025 | Highest cost: audit fee on top of the filing |
| Company with revenue above AED 50,000,000 | Audited financial statements required | Audit plus a more complex return |
| Individual with business turnover over AED 1M in a calendar year | Register by 31 March of the next year, return by 30 September | Similar to a small company return |
| Business with taxable supplies under AED 375,000 | VAT registration not mandatory (voluntary from AED 187,500) | No VAT filing fees unless you register voluntarily |
Small Business Relief and the AED 375,000 0% band are different rules: the first is an election based on revenue, the second applies to taxable income under the normal rules. Our Small Business Relief guide explains who qualifies.
What drives the price of a Corporate Tax return
The fee follows the hours needed to turn your records into a correct return, and five factors decide those hours: revenue and transaction volume, the quality of your books, the rules you file under, connected person transactions, and whether an audit is needed.
| Driver | Why it adds work | Effect on the fee |
|---|---|---|
| Transaction volume | More bank lines, invoices and platform settlements to check | Higher as volume grows |
| Quality of books | Reconciled monthly books need a review; missing books need a rebuild first | Clean books lower; catch-up work often quoted separately |
| Relief or regime | Small Business Relief is simpler; standard rules need tax adjustments; QFZP needs income testing | Lower for nil and SBR, higher for standard and QFZP |
| Connected person payments | Salaries, loans or fees to owners and relatives must be at arm’s length and disclosed | Moderate increase |
| Audit requirement | Revenue above AED 50,000,000 or QFZP status requires audited statements | Separate audit fee |
| Stock and fixed assets | Year-end valuation, depreciation and adjustments | Moderate increase |
| Deadline pressure | Work compressed into the final weeks before 30 September | Some providers charge more for urgent filings |
| Several companies or a tax group | Separate returns, intercompany balances, group rules | Higher overall, sometimes discounted per entity |
The connected person point surprises many owner-managed companies. If you pay yourself a salary, the amount must be at arm’s length and go on the transfer pricing disclosure with the return, as explained in our transfer pricing guide.
Price bands for nil, Small Business Relief, standard and QFZP returns
Return type is the single biggest predictor of price. The bands below are relative, because fees vary between providers and with your records; use them to check whether a quote is in the right territory for your situation.
What a filing fee usually includes and what is often extra
| Item | Usually in the filing fee | Often charged separately |
|---|---|---|
| Review of year-end accounts | Yes, if books are already complete | Preparing the accounts from scratch |
| Choosing Small Business Relief, standard rules or QFZP | Should be | Detailed QFZP qualifying income analysis |
| Tax computation and adjustments | Yes | Complex restructurings or group matters |
| Connected person and transfer pricing disclosure | Basic disclosure | Transfer pricing documentation |
| EmaraTax submission | Yes | Rarely |
| Catch-up bookkeeping for missing months | No | Yes, usually a one-off quote |
| Audited financial statements | No | Yes, from an auditor |
| Answering FTA queries after filing | Sometimes, for simple queries | Audits and reconsideration requests |
| Corporate Tax registration or deregistration | No | Yes |
| Return type | Typical company | Work involved | Typical market range |
|---|---|---|---|
| Nil return | Dormant or pre-revenue company | Basic accounts from receipts, relief choice, submission | Lowest band |
| Small Business Relief return | Resident company with revenue up to AED 3M | Confirm revenue, prepare accounts, make the election, disclosures | Low to moderate band |
| Standard return | Company above AED 3M or choosing not to elect | Full accounts, tax adjustments, 9% computation above AED 375,000, disclosures | Moderate to high band |
| Qualifying Free Zone Person return | Free zone company claiming 0% on qualifying income | Qualifying income analysis, de minimis test, substance review, audited statements | Highest band, with the audit usually priced separately |
Cheap Corporate Tax filings that cost more later
A low fee is only cheap if the return is correct and on time. The shortcuts below save a little upfront and can cost many times the fee in tax and penalties.
| Shortcut | What it saves | What it can cost |
|---|---|---|
| Filing from bank balances with no accounts | Bookkeeping fees | Incorrect return from AED 500 plus 1% a month on the tax difference, and AED 10,000 if records are not kept |
| Not considering Small Business Relief | An hour of analysis | Tax that did not need to be paid, such as AED 47,250 on AED 900,000 of taxable income |
| Claiming QFZP without an audit | The audit fee | 9% for that period and the next 4 if a condition fails |
| Ignoring owner salary and connected person payments | Disclosure work | An incorrect return and later adjustments |
| Starting in the last week | Nothing | AED 500 a month if the return slips past the deadline |
| Paying a fee into an individual’s personal account with no engagement letter | A small discount | No firm to hold responsible if the return is wrong |
The false saving is clearest with Small Business Relief: a filer who does not check eligibility can leave a company paying tax it could have legally avoided, and no penalty review will return it.
How to get an accurate Corporate Tax filing quote
An accurate quote needs the provider to see your records, not just your revenue figure. These steps get you comparable fixed quotes in days, which matters with 30 September 2026 two weeks away.
Confirm your tax period and deadline
Check the tax period on your Corporate Tax registration certificate. The return is due 9 months after it ends.
Gather the basics
Collect the trade licence, registration certificate, year-end bank statements, last accounts or trial balance, and a list of payments to owners or relatives.
State your likely route
Tell each provider whether you expect a nil return, Small Business Relief, standard rules or QFZP status, and ask them to confirm it after reviewing your records.
Ask for a written scope
Request a fixed quote listing what is included: accounts review, relief analysis, disclosures, submission and post-filing queries, and what would be extra.
Compare scope and responsibility
Compare who owns the deadline, who reviews the return, and whether catch-up work or an audit is needed, not just the fee.
Sign an engagement letter and pay the firm
Confirm the engagement in writing and pay a business account in the firm’s name.
Agree a document deadline
Agree the date your documents must reach the provider so the return is submitted before the deadline, not on it.
What to send for a fixed Corporate Tax filing quote
The more complete your first message, the tighter the quote. At Paci, these documents let a qualified accountant give a fixed quote within 24 hours of a free 15-minute review.
- Trade licence and memorandum of association
- Corporate Tax registration certificate with the tax period
- Bank statements for the financial year
- Trial balance, management accounts or last year’s financial statements, if any
- Approximate revenue and number of transactions a month
- List of salaries, loans or fees paid to owners, directors or relatives
- Free zone licence details and audit status, if you plan to claim QFZP
- Any FTA notices or penalties already on the account
Deadlines that affect what you pay and when to buy
The best time to buy a Corporate Tax filing is months before the deadline; the second best is today. For December 2025 year ends the return and payment are due 30 September 2026.
| Date | What it means for cost |
|---|---|
| Now to 30 September 2026 | Last window to file December 2025 year end returns on time |
| 1 October 2026 onwards | AED 500 a month in late return penalties for December 2025 year ends |
| 31 December 2026 | Return due for years ending 31 March 2026 |
| 31 March 2027 | Return due for years ending 30 June 2026; natural persons register by 31 March after the year turnover passed AED 1M |
| 7 months after the first tax period ends | Filing the first return by then waives the AED 10,000 late registration penalty |
| 31 December 2029 | Small Business Relief available for tax periods ending on or before this date |
Corporate Tax penalties: the cost of not paying for a filing
Penalties are the real comparison for any filing fee. These amounts come from Cabinet Decision 75/2023 as amended.
| Violation | Penalty | Typical cause |
|---|---|---|
| Late registration | AED 10,000, waived if the first return is filed within 7 months of the end of the first tax period | Assuming a small company did not need to register |
| Late return | AED 500 a month for 12 months, then AED 1,000 a month | Waiting for a cheaper quote or for books to be finished |
| Late payment | 14% a year, calculated monthly | Filing on time but paying later |
| Incorrect return | From AED 500, plus 1% a month on any tax difference | Filing from bank balances |
| Records not kept | AED 10,000, or AED 20,000 for a repeat within 24 months | No accounts behind the return |
| Late deregistration | AED 1,000 a month, capped at AED 10,000 | Closing the licence without deregistering |
Here is how it stacks against a fee. A company that files 6 months late pays AED 3,000 in late return penalties. If it owed AED 47,250 of tax and paid it with the return, late payment adds about AED 3,307.50 (AED 47,250 x 14% / 12 x 6). If the FTA then finds no records behind the return, add AED 10,000: AED 16,307.50 in penalties, before any correction.
Deadline close and still comparing quotes?
In a free 15-minute review a qualified accountant checks your route, records and exposure so you can decide before 30 September 2026.
6 mistakes owners make when buying a Corporate Tax filing
Choosing on price alone is the root of most of these. Each one leads to a return that is late, wrong or more expensive than it needed to be.
- Choosing on price alone. A quote that excludes accounts, relief analysis or disclosures is not comparable to one that includes them, and the gaps show up as incorrect return penalties.
- Not telling the provider about owner payments. Salaries and loans to owners must be at arm’s length and disclosed; a quote that ignores them is priced for the wrong job.
- Assuming a free zone company is automatically 0%. The QFZP route needs audited statements and passing every condition, and failing one means 9% for five periods.
- Buying in the final week. Rushed returns miss reliefs and adjustments, and any slip past the deadline costs AED 500 a month.
- Skipping the engagement letter. Without a written scope you cannot show what the provider agreed to do if something goes wrong.
- Paying for VAT filing you do not need. Below AED 375,000 of taxable supplies, VAT registration is not mandatory, so check before accepting a bundled VAT fee.
How to keep Corporate Tax filing costs low and penalties at zero
The cheapest return is one prepared from books that are already clean. This routine lowers the fee every year and removes the penalty risk.
- Diary the 9-month deadline, 30 September 2026 for December 2025 year ends
- Close the books monthly, not once a year
- Decide Small Business Relief, the 0% band or QFZP before the year ends
- Reconcile revenue to bank and POS or platform reports every month
- Keep invoices for every deduction for 7 years
- Document owner salaries and loans with contracts and board approvals
- Request quotes at least two months before the deadline
- Have a qualified accountant review the return before it is submitted
Filed cheaply and worried, or already past the deadline?
If the deadline has passed, file now: each month adds AED 500 for the first 12 months. Our missed Corporate Tax deadline guide sets out the first 7 days, and dormant companies can follow the nil Corporate Tax return guide.
If a return was already filed and you suspect it was wrong, have it reviewed and correct errors through a voluntary disclosure before the FTA raises them. If the books behind it never existed, start with catch-up bookkeeping.
If a penalty has been issued and you have grounds, request reconsideration within 40 business days of the decision, then go to the Tax Disputes Resolution Committee if refused. If the FTA has opened an audit, read how to respond to an FTA tax audit notice.
Already past the deadline or holding an FTA notice?
Send us the notice and we will quote a fixed price to file, correct or dispute it, within 24 hours.
Worked example: what the filing choice costs a design studio
Take an illustrative Dubai design studio with a 31 December 2025 year end, revenue of AED 2.2M, expenses of AED 1.3M and taxable income of AED 900,000. Its revenue has been under AED 3M in every period, so it can elect Small Business Relief. Compare four outcomes.
| Scenario | Corporate Tax | Penalties | Total cost before fees |
|---|---|---|---|
| Standard rules, filed and paid on time | 9% x (AED 900,000 minus AED 375,000) = AED 47,250 | AED 0 | AED 47,250 |
| Small Business Relief elected, filed on time | AED 0 | AED 0 | AED 0 |
| Small Business Relief elected, filed 3 months late | AED 0 | 3 x AED 500 = AED 1,500 | AED 1,500 |
| Standard rules, filed and paid 3 months late | AED 47,250 | AED 1,500 late return + AED 1,653.75 late payment (AED 47,250 x 14% / 12 x 3) | AED 50,403.75 |
The difference between the best and worst outcome is AED 50,403.75, and none of it depends on the filing fee. It depends on whether someone checked the relief, filed on time and got the payment in. That is what a quote should be judged on.
DIY vs freelancer vs accounting firm: Corporate Tax filing costs compared
DIY has no fee but the highest risk, a freelancer is usually cheaper than a firm but varies in depth and cover, and a firm costs more upfront but takes on the review, deadline tracking and follow-up. The right choice depends on your return type and how clean your books are.
Questions that reveal what a quote really includes
- Will you check whether Small Business Relief, the 0% band or QFZP gives the right result?
- Does the fee include preparing the accounts, or only reviewing accounts I provide?
- Are connected person payments and the transfer pricing disclosure covered?
- Who reviews the return before it is submitted, and what are their qualifications?
- What is not included, and what would each extra cost?
- Will you answer FTA queries about this return after filing?
- Will I receive an engagement letter and an invoice from the firm?
| DIY on EmaraTax | Freelance accountant | Accounting firm | Paci | |
|---|---|---|---|---|
| Fee | None, your time only | Typical market range: low to moderate | Typical market range: moderate to high, rising with complexity | Fixed quote within 24 hours, no hourly billing |
| Books | You prepare them | Sometimes included, often extra | Usually offered as a separate service | Bookkeeping from AED 599 a month, or a review of your existing books |
| Relief and regime analysis | Your own reading | Varies | Usually included | Small Business Relief, 0% band and QFZP checked before filing |
| Connected person disclosures | Easy to miss | Varies | Usually included | Included in the review |
| Who tracks the deadline | You | The individual | The firm | The firm, agreed in writing |
| Cover if the person is unavailable | None | Often none | Team cover | Team of qualified accountants |
| Risk of an incorrect return | High | Medium | Lower | Lower: reviewed before submission |
| Best for | Nil returns with tidy receipts | Simple Small Business Relief returns with clean books | Standard, QFZP and multi-company returns | Owners who want a fixed price and one team for books and filing |
For the monthly side of the cost, see how much bookkeeping costs in the UAE, and for choosing who files, read how to choose a tax agent. To get a fixed price for your return, see our Corporate Tax filing service.
What owners ask us about Corporate Tax filing fees
I registered an e-commerce licence in March 2025, only started selling in February 2026 and have made little profit. What do I actually have to pay for?
Corporate Tax registration and an annual return are compulsory whatever your revenue, with 0% on taxable income up to AED 375,000. VAT registration is only mandatory once taxable supplies and imports pass AED 375,000 in 12 months, with voluntary registration from AED 187,500, so you may not need to pay for VAT filing yet. Budget for basic bookkeeping and the Corporate Tax return.
My mainland company exists mainly for my Golden Visa, is owned only by me and had under AED 75,000 in receipts. How do I keep filing costs down?
The company must still register and file every year. Small Business Relief, elective for revenue up to AED 3M and extended to tax periods ending on or before 31 December 2029, keeps the return simple and therefore at the lower end of fees. Keep receipts and bank statements organised through the year, because records must be kept for 7 years and tidy records are what keep the fee low.
My free zone consulting company earns about AED 600,000 a year and the only expense is my AED 50,000 monthly salary. What should filing cost, and can I do it myself?
The fee depends on the route and your records rather than revenue alone. Your salary is a payment to a connected person, so it must be at arm’s length and go on the transfer pricing disclosure. Only taxable income above AED 375,000 is taxed at 9%, and a free zone 0% claim needs audited statements, which adds an audit fee. DIY is possible, but the salary disclosure and the QFZP decision are where most errors happen.
My accountant charged AED 500 for registration, AED 1,500 for filing and now wants AED 2,500 for a liquidation report, paid into his personal account. Is that overcharging?
We cannot judge another provider’s fees, but ask for an engagement letter and an invoice from a business, and pay a company account so there is someone accountable. Also check that your first return was filed within 7 months of the end of your first tax period, because that is the condition for the AED 10,000 late registration penalty to be waived.
I paid AED 200 to register my SHAMS company for Corporate Tax. Revenue is only a couple of thousand dirhams and I am cancelling the licence. What will filing and deregistering cost?
Budget for a final Corporate Tax return and the deregistration application as well as the licence cancellation. Late deregistration costs AED 1,000 a month, capped at AED 10,000, so letting the licence lapse without deregistering is usually the most expensive option. Our SHAMS Corporate Tax guide covers the zone specifics.
My free zone consulting firm had zero revenue in 2024 because I stopped trading. Do I still pay for an audit and a filing?
The Corporate Tax return is due even with zero revenue. The audit cost comes from the route: the 0% Qualifying Free Zone Person treatment requires audited financial statements. If you do not claim that route, the Corporate Tax rules do not require an audit for a company of your size, but confirm your free zone’s own renewal rule with the authority.
Frequently asked questions
How much does Corporate Tax filing cost in Dubai?+
It depends on the return type and your records. Nil returns are the cheapest, Small Business Relief returns come next, standard returns cost more, and Qualifying Free Zone Person returns cost the most because they need audited statements. Ask for a fixed, written scope rather than an hourly estimate.
Is the Corporate Tax return fee charged by the FTA?+
The FTA does not charge a fee to submit a Corporate Tax return on EmaraTax. What you pay for is the accounting and tax work to prepare a correct return, whether you do it yourself or pay an accountant or firm.
Why do Corporate Tax filing quotes vary so much?+
Because they often cover different work. One quote may only submit figures you provide, while another prepares the accounts, checks Small Business Relief, handles connected person disclosures and answers FTA queries. Compare the written scope, who reviews the return and who owns the deadline.
Are tax agent fees in the UAE fixed by law?+
No. Fees are set by each provider. Choose based on scope, experience with your type of return and accountability, and check any agent’s registration as explained in our guide on choosing a tax agent in the UAE.
Does a freelancer's Corporate Tax return cost less?+
Individuals with business turnover over AED 1M in a calendar year file a return, and the work is similar to a small company return. Our guide to Corporate Tax for freelancers explains the AED 1M rule and what the return needs.
Is it cheaper to pay the late penalty than to file on time?+
No. Late filing costs AED 500 a month for the first 12 months and AED 1,000 a month after that, late payment adds 14% a year on any tax, and you still have to pay for the return in the end. See our UAE Corporate Tax penalties guide.
Should VAT and Corporate Tax filing be bundled in one fee?+
It can save admin if you are VAT registered, because both draw on the same books. Check that the bundle covers each quarterly VAT return by the 28th and the annual Corporate Tax return. The VAT side of penalties is set out in our UAE VAT penalties guide.
Get a fixed Corporate Tax filing quote in 24 hours
In a free 15-minute review we check your tax period, whether Small Business Relief, the 0% band or QFZP fits, and what your books need. You get a fixed quote within 24 hours, with no hourly billing.
- A free 15-minute review with a qualified accountant
- A fixed quote within 24 hours, no hourly billing
- We reply on WhatsApp or email, whichever you prefer
Continue on WhatsApp now →
- FTA: Waiver of penalties
- FTA: Small Business Relief guide CTGSBR1 (PDF)
- Ministry of Finance: Small Business Relief decision
- Ministry of Finance: Ministerial Decision No. 84 of 2025 on Audited Financial Statements
- UAE Legislation: Cabinet Resolution 116 of 2022 on natural persons
Checked against these sources on 15 September 2026. This guide is general information for UAE businesses, not advice on your specific facts.