The Essentials: First Corporate Tax Return Filing in the UAE 

• Deadline: 30 Sept 2025 (for FY Jan–Dec 2024). 

• Who Files: Mainland & Free Zone companies, foreign PEs, and individuals with >AED 1M turnover. 

• Rates: 0% up to AED 375K, 9% above AED 375K, 0% for Qualifying Free Zone income. 

• Penalties: AED 500/month (first year), AED 1,000/month after, plus 14% interest. 

• Key Prep: TRN active, audited/IFRS accounts, supporting docs, transfer pricing records (if relevant). 

The UAE’s introduction of Corporate Tax marks a new chapter in the country’s business landscape and 2025 is when theory turns into practice. For thousands of businesses, this year will bring their first Corporate Tax return filing in the UAE. 

Your first filing sets the tone for how your business will approach tax compliance in the years ahead. A rushed or inaccurate submission can lead to costly penalties, while a well-prepared return can protect your reputation, potential tax efficiencies, and build confidence with regulators. 

1. Key Filing Deadline 

For businesses whose financial year runs from 1 January 2024 to 31 December 2024, the first corporate tax return filing in the UAE must be submitted on or before 30 September 2025. This 9-month post-year-end window is fixed by the Federal Tax Authority (FTA). 

If your financial year does not follow the calendar year, your filing deadline will be different. Always confirm your entity’s exact due date through the EmaraTax portal. 

2. Who Must File a Return? 

You must file if you are: 

• Mainland companies operating in the UAE. 

• Free Zone companies, including those enjoying the 0% rate on Qualifying Income (must still file to maintain status). 

• Foreign companies with a Permanent Establishment in the UAE. 

• Natural persons carrying on a business, with annual turnover exceeding AED 1 million in 2024. 

3. Corporate Tax Rates to Remember 

• 0% rate on taxable income up to AED 375,000. 

• 9% rate on taxable income above AED 375,000. 

• 0% rate for Qualifying Free Zone income (subject to substance and compliance requirements). 

Even if you fall entirely under the 0% bracket, you must still file your return. 

4. Consequences of Missing the Deadline 

Failing to submit your first corporate tax return filing in the UAE on time can result in: 

Administrative Penalties: 

• AED 500 per month for the first 12 months of delay. 

• AED 1,000 per month thereafter. 

Interest Charges: 14% per year on unpaid tax, calculated monthly from the due date. 

Increased Audit Risk: Late filings can draw greater scrutiny from the FTA. 

Compliance Impact: Non-compliance may affect your ability to obtain clearances, licenses, or maintain Free Zone benefits. 

5. Essential Preparations Before Filing 

To ensure smooth submission, start working on the following now: 

A. Registration Check 

• Confirm that your Corporate Tax Registration Number (TRN) is issued and active. 

• Verify your entity is correctly listed on the EmaraTax portal. 

B. Financial Statement Readiness 

• Prepare audited (or IFRS-compliant) financial statements for the tax period. 

• Ensure they reflect all tax adjustments, such as non-deductible expenses or exempt income. 

C. Supporting Documents 

• Invoices, contracts, and bank statements. 

• Records of related-party transactions for transfer pricing compliance. 

• Proof for exemptions (e.g., qualifying investment income). 

D. Transfer Pricing Disclosures 

• If your business transacts with related parties or connected persons: 

• Prepare the Transfer Pricing Disclosure Form for submission with your return. 

• Maintain Local File and Master File documentation if applicable thresholds are met. 

Practical Tips for Your First Corporate Tax Return Filing in the UAE 

• Start Early: Leaving filing to the last week increases error risk and may delay FTA portal acceptance. 

• Use the EmaraTax Portal Efficiently: Familiarize yourself with its navigation and upload requirements in advance. 

• Plan for Tax Payment: Have funds ready to pay any tax due at the time of filing to avoid interest charges. 

• Seek Professional Support: A qualified tax partner can ensure your return is accurate, compliant, and penalty-free. 

How Can MS Help in the First Corporate Tax Return Filing in the UAE? 

Your first corporate tax return filing in the UAE is a chance to set the right compliance standards. MS handles it end-to-end: preparing accurate financials, managing EmaraTax submissions, meeting deadlines, and identifying savings opportunities. Our expertise ensures full compliance, reduces risk, and keeps you penalty-free.