Prepare the annual Corporate Tax Return from completed accounting records, a documented tax computation and the supporting schedules behind the filed position.
Annual Corporate Tax filing support starts from AED 299.
The starting price is intended for straightforward annual filing support where the accounting records are complete and the return does not require extensive technical analysis. Complex tax adjustments, QFZP matters, Related Party transactions, restructurings, incomplete records or additional advisory work can require a wider scope.
Corporate Tax filing begins before the return form is opened. The accounting period needs to be closed, material balances reconciled and the adjustments between accounting profit and taxable income documented.
The UAE Corporate Tax regime is based on self-assessment. The Taxable Person is responsible for the information submitted, which makes the supporting working papers and records behind the return important.
ZeroSync's filing service is designed to connect the accounts, tax computation and EmaraTax submission into one controlled annual workflow.
The Federal Tax Authority states that Corporate Tax Returns are filed online through EmaraTax. The return and Corporate Tax payable are generally due within nine months from the end of the relevant Tax Period.
Confirm the relevant Tax Period and map the filing and payment deadline to that period.
Review the final trial balance, financial statements and material supporting schedules before the tax computation begins.
Prepare the bridge from accounting profit to taxable income using the applicable Corporate Tax adjustments.
Prepare the information required for the Corporate Tax Return and supporting schedules.
Support the electronic filing workflow through the FTA's EmaraTax platform.
Retain the return, tax computation, payment evidence and supporting records for future reference.
The FTA states that Taxable Persons generally need to submit the Corporate Tax Return and settle Corporate Tax payable within nine months from the end of the Tax Period.
| Tax Period end | General filing/payment deadline |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
| 30 September 2026 | 30 June 2027 |
These examples apply the general nine-month rule. Always confirm the actual Tax Period and any FTA decision that could affect the deadline for the specific taxpayer.
The Corporate Tax Return should remain clearly connected to the accounting records and tax computation. A controlled filing file starts from the final accounting result and records each material tax adjustment used to arrive at taxable income.
This also makes future review easier because management can explain where each material return figure came from.
| Working-paper layer | Purpose |
|---|---|
| Financial statements / trial balance | The accounting starting point for the Tax Period. |
| Tax adjustment bridge | Additions, deductions, reliefs, exemptions and other adjustments. |
| Tax computation | How taxable income and Corporate Tax payable were calculated. |
| Return fields | How filed values tie to the computation and supporting schedules. |
| Payment / credit | How the final tax balance was settled or carried in the FTA account. |
The FTA states that individuals and juridical persons are generally subject to 0% on taxable income up to and including AED 375,000 and 9% on taxable income exceeding AED 375,000.
The calculation therefore depends on the taxable-income computation after the accounting result has been adjusted under the Corporate Tax Law.
Review material expenses and any limitations or specific Corporate Tax treatment that affects the deduction.
Review material asset transactions, disposals and related tax treatment where relevant.
Confirm eligibility and supporting calculations before an available relief or election is reflected in the return.
Maintain schedules for tax losses carried forward or used, subject to the applicable conditions.
Identify controlled transactions and Connected Person payments before the final return and disclosure work is completed.
Review the conditions and income classification where the company relies on the Qualifying Free Zone Person regime.
Article 56 of the Corporate Tax Law requires a Taxable Person to maintain records and documents for seven years following the end of the Tax Period to which they relate.
The records need to support the information provided in the Tax Return and enable taxable income to be readily ascertained by the FTA.
Identify group entities, owners, directors, officers and other relationships relevant to the Corporate Tax rules.
Tie related-party income, expenses and year-end balances back to the accounting records.
Review the commercial basis and transfer-pricing method used for material controlled transactions.
Prepare the values and supporting information needed for the relevant Corporate Tax disclosures.
The Corporate Tax rules include specific treatment for a Qualifying Free Zone Person. Where the conditions are satisfied, 0% can apply to Qualifying Income while other taxable income can be subject to 9%.
Where the QFZP regime is relevant, the filing file includes support for the company's free-zone status, activities and income classification.
The exact document list depends on the entity, transaction profile and tax positions in the period.
Tax Period, filing status and deadline.
Finalise accounts and material reconciliations.
Prepare taxable income and tax adjustments.
Check disclosures, specialist positions and return values.
Complete the EmaraTax filing and retain the final support file.
Backlog accounting or reconciliation may be required before the Corporate Tax computation can be prepared.
Free-zone treatment can require separate analysis of qualifying status, activities and income.
Controlled transactions can require relationship mapping, reconciliation and transfer-pricing support.
Restructuring, financing, asset transfers or other non-routine transactions can require technical advisory work.
Eligibility and calculations may need a separate review before they are used in the return.
Information requests, audits or corrections are separate workstreams from a straightforward annual return filing.
Corporate Tax return filing starts from AED 299 annually for straightforward filings. The final fee depends on accounting readiness, entity structure, transaction complexity and any additional tax analysis required.
The Federal Tax Authority states that a Taxable Person generally must submit the Corporate Tax Return and pay Corporate Tax due within nine months from the end of the relevant Tax Period, subject to any specific decision affecting a particular period.
Corporate Tax Returns are filed electronically through the Federal Tax Authority's EmaraTax platform.
The FTA states that Taxable Persons subject to Corporate Tax are required to file their Tax Returns. The return is part of the UAE Corporate Tax self-assessment process.
The filing file commonly includes the final trial balance or financial statements, general ledger, tax adjustment schedules, fixed-asset information, Related Party information, tax losses or credits where relevant, contracts and other records supporting material tax positions.
The Corporate Tax Law requires a Taxable Person to maintain the records and documents supporting the Tax Return and taxable income for seven years following the end of the Tax Period to which they relate.
Yes. Free-zone entities can have Corporate Tax registration and filing obligations. A Qualifying Free Zone Person may benefit from 0% on Qualifying Income where the applicable conditions are satisfied, but free-zone status does not remove the need to assess the return requirements.
Yes. Where the return involves Related Parties or Connected Persons, the work can include relationship mapping, transaction reconciliation and preparation of the supporting information needed for the Corporate Tax filing process.
Share your Tax Period, accounting status and entity type. We can confirm the filing scope and provide the appropriate quote before the return is prepared.
