File Your UAE
Corporate Tax Return
with
Zero Stress
Accurate, FTA-compliant CT return filing by UAE tax professionals with 15+ years of experience. Avoid penalties. We handle everything - from preparing financials to EmaraTax submission.
⚠ Penalty Warning - Don't Miss the Deadline
Under UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022), businesses that fail to file on time Tax return may face penalties, plus additional interest @14% Per annum on outstanding Tax liability. The filing deadline is 9 months after your financial year end. If your financial year ended 31 December 2025, your return is due by 30 September 2026.
Who Must File a CT Return?
Under Federal Decree-Law No. 47 of 2022, all UAE-registered businesses must file a CT return — even if taxable income is zero or they qualify for the 0% rate.
Businesses required to file
Mainland Companies
All LLC, sole establishments, and civil companies registered with DET/DoE must file, regardless of revenue.
Free Zone Entities
JAFZA, DMCC, DIFC, and all other free zone companies must file. Qualifying Free Zone Persons may benefit from 0% on qualifying income.
Foreign Permanent Establishments
Foreign companies with a permanent establishment or nexus in the UAE are subject to CT and must file.
Self-Employed Individuals
Individuals conducting business activities with annual turnover exceeding AED 1 million must register and file.
Partnerships & JVs
Unincorporated partnerships are treated as transparent for CT purposes; each partner files based on their share.
Small Business Relief
Businesses with revenue ≤ AED 3 million may elect for Small Business Relief (SBR) — you still must register and file the tax return.
Know Your Tax Rate
UAE corporate tax has three core rates. Knowing which applies to your business is the first step to accurate filing.
Corporate tax rate categories
Taxable Income up to AED 375,000
All UAE businesses benefit from 0% CT on taxable income up to AED 375,000 per financial year. This threshold is per entity, not per shareholder.
Taxable Income above AED 375,000
Only the portion of taxable income above AED 375,000 is subject to the 9% rate. Effective rates are therefore significantly lower for most SMEs.
Qualifying Free Zone Income
Qualifying Free Zone Persons (QFZPs) earning qualifying income from free zone activities and meeting substance requirements may benefit from 0% CT.
Free Zone? Here's What You Need to Know
Qualifying Free Zone Person (QFZP)
Free zone companies are NOT automatically exempt. To benefit from 0% CT on qualifying income, your business must meet all of the following conditions:
- Maintain adequate substance in the free zone
- Derive qualifying income from qualifying activities
- Not elect to be subject to the standard CT regime
- Comply with transfer pricing rules
- Keep audited financial statements under IFRS
- Ensure non-qualifying income does not exceed the de minimis threshold (5% of revenue or AED 5 million)
Non-Qualifying Income
Income from mainland transactions, domestic sourced income not related to free zone activities, or passive income that does not meet the qualifying income definition is taxed at 9%.
Key risk: Many free zone companies incorrectly assume full exemption and fail to file. The FTA has explicitly clarified that all free zone entities must still register and submit a CT return, even if they report zero tax due.
- All free zone entities must register with FTA
- All must file a CT return every tax period
- Failure to file = Minimum penalty AED 500 Per Month + Interest on unpaid Tax Liability
- QFZP elections must be correctly documented
How We File Your CT Return in 6 Steps
A structured, transparent process from onboarding to EmaraTax submission — no surprises, no delays.
Corporate tax filing steps
Free Consultation & Scope
We assess your business structure, financial year, revenue, free zone status, and applicable reliefs to determine the filing approach.
Document Collection
We send a tailored document checklist. You upload everything to our secure portal — trade licence, financials, bank statements, contract summaries.
Financial Reconciliation
Our team reconciles your accounting records to UAE CT rules — adjusting depreciation, related-party transactions, non-deductible expenses, and exempt income.
Tax Computation & Review
We compute taxable income, apply applicable reliefs (SBR, QFZP, loss carry-forward), and prepare the final CT return schedule for your approval.
EmaraTax Submission
We submit the return on your behalf via the FTA's EmaraTax portal and provide you with the official FTA confirmation receipt immediately.
Post-Filing Support
We provide 30-day post-filing support for any FTA queries, payment coordination, and advance planning for the next tax period.
What Documents Do You Need
We make document collection straightforward. Here's the standard checklist — additional documents may be requested based on your business structure.
Required filing documents
Company & Licence Documents
- Valid trade licence (all pages)
- Memorandum of Association (MOA)
- Certificate of Incorporation
- FTA TRN certificate (if VAT registered)
- EmaraTax CT Registration confirmation
- Shareholder / UBO declaration
Financial Records
- Audited or management financial statements
- Trial balance for the financial year
- Profit & Loss account (detailed)
- Balance sheet as at year-end
- Bank statements (all accounts, full year)
- Fixed asset register
Transaction & Contract Records
- Intercompany agreements (if group structure)
- Related-party transaction summary
- Loan agreements and interest schedules
- Major contracts and invoices (on request)
- VAT returns filed during the period
Free Zone Entities (Additional)
- Free zone licence and registration certificate
- Substance evidence (office lease, staff records)
- Description of qualifying activities performed
- Qualifying income breakdown by source
- Non-qualifying income calculation
- Board resolution for QFZP election (if applicable)
Simple, Fixed CT Filing Packages
No hourly billing surprises. Fixed fees based on your business complexity — with full scope clearly defined upfront.
- ✓ Single entity CT return
- ✓ Revenue up to AED 3 million
- ✓ SBR election (if applicable)
- ✓ FTA EmaraTax submission
- ✓ Filing confirmation receipt
- — Transfer pricing schedule
- — Group consolidation
- ✓ Single entity CT return
- ✓ Revenue up to AED 10 million
- ✓ QFZP analysis & election
- ✓ Related-party adjustments
- ✓ Loss carry-forward calculation
- ✓ FTA EmaraTax submission
- ✓ 30-day post-filing support
- ✓ Transfer pricing schedule
- ✓ Multiple entities / group filing
- ✓ Revenue above AED 10 million
- ✓ Transfer pricing documentation
- ✓ Consolidation & elimination
- ✓ Pillar Two readiness review
- ✓ Dedicated relationship manager
- ✓ Priority 24hr turnaround
- ✓ Review of financial statements
- ✓ Reconciliation of VAT
UAE's Most Trusted Tax Filing Partner
12,500+ businesses have trusted Avyanco for VAT, ESR, and now Corporate Tax. Here's what makes us different.
Why clients choose Avyanco
48-Hour Turnaround
Most CT returns completed within 48 hours of receiving complete documents, Tax computation and review. Guaranteed deadline compliance.
FTA Registered Tax Experts
Avyanco is a registered FTA Tax Expert. We file directly through EmaraTax.
Penalty Risk Audit
Every filing includes a pre-submission penalty risk review — we catch common errors before the FTA does.
Tax Optimisation Included
We don't just file — we review your structure for allowable deductions, reliefs, and elections to minimise your legitimate tax liability.
Mainland + Free Zone Experts
We handle both mainland entities and all major free zones.
Dedicated Account Manager
One point of contact throughout. No call centres, no delays. Direct WhatsApp access to your tax manager.
What Our Clients Say
"Avyanco handled our CT return for our DMCC company. They identified that we qualified as a QFZP and filed the election correctly — something our previous accountant had completely missed. Saved us significant tax."
"We had three mainland entities and I was worried about the complexity. Avyanco mapped everything out clearly, explained our options, and filed all three returns in under a week. Exceptional service."
"As a small consultancy, I was confused about whether I even needed to file. Avyanco clarified everything in 20 minutes, filed my return, and even applied the SBR election on my behalf. Worth every dirham."
Got Questions?
Everything you need to know about UAE Corporate Tax return filing
Ready to File?
Let's Talk Today.
Fill out the form and our CT filing specialist will contact you within 2 hours during business hours (Mon–Sat, 9am–7pm UAE time). Or reach us instantly on WhatsApp.