By Dennis Quintenz, Founder of EmiraBooks · Quincom Ecommerce - FZCO
Corporate Tax return in the UAE: step by step
After you register for Corporate Tax, you file a return in EmaraTax within 9 months after the tax period ends. Close your books first, check reliefs such as SBR or QFZP, then enter figures on the portal. EmiraBooks prepares the numbers; it does not file.
Steps
- Lock the financial year end and close sales, purchases and bank matches.
- Compute taxable income under the overview you follow (zero band, then rate).
- Test Small Business Relief or QFZP eligibility with your advisor if relevant.
- Complete the EmaraTax Corporate Tax return screens.
- Pay any tax due within the same filing window FTA guidance describes.
Return calendar snapshot
| Item | Figure |
|---|---|
| Filing window | Within 9 months after period end |
| Standard rate (overview) | 9% above AED 375,000 zero band |
| SBR revenue ceiling | AED 3,000,000 through 2026-12-31 |
| Where to file | EmaraTax (tax.gov.ae) |
Registration vs return
Registration puts you on the FTA radar. The return is the annual (or period) filing. See /guides/corporate-tax-registration-uae for the first step.
Sources
Last checked: 2026-10-11
FAQ
- Can EmiraBooks submit the CT return?
- No. EmaraTax only.
- Late return?
- Cabinet Decision tables include monthly late return penalties. Use the penalty calculator and CD PDFs.
- SBR automatic?
- No. Conditions apply and QFZP cannot elect SBR. Confirm on FTA pages.
- Tax advice?
- No.
Related: Corporate Tax registration in the UAE · Small Business Relief (UAE Corporate Tax) · Qualifying Free Zone Person (QFZP) basics · Does Dubai have taxes? A founder overview · All guides · Tax tools
Not tax advice. Confirm figures and deadlines on tax.gov.ae and mof.gov.ae, or with your advisor.
Not tax advice. Check figures and deadlines yourself or with your advisor. Facts on this page last checked: 2026-10-11.