What is the UAE Corporate Tax rate?

9% on taxable income exceeding AED 375,000. 0% on income below that threshold and on qualifying free zone income.

Do free zone companies file CT returns?

Yes. Even entities with 0% tax on qualifying income must file returns with QFZP schedules.

What penalties apply for late filing?

FTA imposes penalties for late registration, filing, and payment. Amounts are specified in UAE tax law and FTA decisions.

Can I file CT return without audited accounts?

FTA may accept management accounts for smaller entities, but free zones and banks often require audits regardless.

What is transfer pricing for CT?

Related-party transactions must be at arm's length. Documentation requirements apply above certain thresholds.

How is taxable income calculated?

Starting from accounting profit, adjust for non-deductible expenses, exempt income, and tax-specific rules.

Can CT losses be carried forward?

Yes subject to conditions in UAE CT law. Loss utilisation rules apply to prevent abuse.

Does KPM Global Services represent us in FTA audits?

Yes. We support FTA enquiries with documentation and professional representation.

Can you file nil CT returns?

Yes. Even nil liability entities must file returns disclosing financial position.

CT Filing

Corporate Tax Filing UAE

File your UAE Corporate Tax return accurately and on time — KPM Global Services prepares CT computations, supporting schedules, and FTA submissions.

Get Free Consultation Book a Consultation WhatsApp Us

CT Return Prep
FTA Submission
QFZP Schedules

CT Filing Cycle

Guided Process

1Compute

2Review

3File

4Pay

Annual CT return

Due within 9 months of financial year end.

500+

UAE Clients Served

15+

Years UAE Experience

24/7

Advisor Support

Service Verticals

Overview

UAE Corporate Tax filing explained

Corporate Tax filing in the UAE requires submitting an annual CT return to FTA within nine months of your financial year end, reporting taxable income, applicable deductions, and tax payable at 9% (or 0% for qualifying income).

Returns must align with audited or properly maintained accounts, transfer pricing documentation where applicable, and QFZP schedules for free zone entities.

KPM Global Services prepares CT computations, reconciles accounting profit to taxable income, and files returns through EmaraTax with full supporting documentation.

Who This Is For

CT filing clients

UAE companies completing first CT return
Free zone entities filing QFZP schedules
Mainland businesses with taxable profits above AED 375,000
Groups requiring consolidated CT analysis
Companies with related-party transactions
Businesses seeking penalty-free timely filing

How We Help

CT filing services

Tax computation

Calculate taxable income, allowable deductions, and CT liability.

QFZP schedules

Prepare qualifying income analysis for free zone persons.

Transfer pricing

Document related-party transactions per UAE TP requirements.

Return preparation

Complete EmaraTax CT return with all mandatory disclosures.

FTA submission

File return and manage FTA queries or assessments.

Payment planning

Advise on CT payment timing and provisional tax if applicable.

Process

Corporate Tax filing process

1
Year-end accounts
Finalise financial statements and audit if required.
2
Tax adjustment
Identify permanent and temporary differences; compute taxable income.
3
Schedules & disclosures
Prepare QFZP, TP, and exempt income schedules.
4
Return review
Management reviews computation and approves filing.
5
FTA submission
Submit CT return via EmaraTax before deadline.
6
Payment & records
Settle CT liability and archive working papers for FTA retention period.

Documents

CT filing documentation

Audited or management financial statements
General ledger and trial balance
Fixed asset register and depreciation schedules
Related-party transaction details and agreements
Provisions, accruals, and adjustment workings
QFZP qualifying income analysis (free zone)
Prior year CT return and FTA correspondence
Corporate Tax TRN and registration details

Pricing

CT filing cost factors

Filing fees reflect entity complexity and transaction volume.

Revenue and profit scale
Free zone QFZP schedule complexity
Related-party and transfer pricing documentation
Number of group entities
First-year setup vs recurring annual filing

Late filing and payment attract FTA penalties. KPM Global Services tracks deadlines proactively.

Timeline

CT filing calendar

FY end

Accounts close

Financial year ends; accounts preparation begins.

+2–3 months

Computation

CT working papers and schedules prepared.

+4–6 months

Review & file

Return reviewed and submitted to FTA.

9 months max

Deadline

Statutory filing deadline from financial year end.

Avoid Mistakes

CT filing mistakes

Filing without reconciling accounting profit to taxable income
Missing QFZP substance or de minimis tests
Inadequate transfer pricing documentation for related parties
Claiming deductions for non-deductible entertainment or fines
Missing the nine-month filing deadline
Not retaining working papers for FTA audit period

Why KPM

Why Choose KPM Global Services

UAE-focused advisory

Practical guidance on UAE Corporate Tax filing from a Dubai-based team that works with authorities, banks, and regulators daily.

Clear documentation

Structured checklists, realistic timelines, and transparent scope so you know what is included before you proceed.

Connected services

Link setup, visas, banking, accounting, VAT, Corporate Tax, PRO, and legal support through one coordinated advisory journey.

No generic templates

Advice is tailored to your activity, shareholders, jurisdiction, and operational plans — not a one-size-fits-all package.

Free Consultation

Request a Quote — Corporate Tax Filing UAE

Share your requirements and our UAE advisory team will respond with practical next steps and a transparent scope.

Prefer WhatsApp?

Message us directly at +971 55 249 0091

Chat on WhatsApp

Book online

Schedule a consultation at a time that suits you.

Book a Meeting

FAQ