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Starting at Just AED 2000 per Return
Corporate Tax Return Filing Services in Dubai
Looking for support to prepare, review, and file your CT return on time?
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Corporate Tax Filing with Managing Partner Review
Mistakes in corporate tax filing usually happen not because businesses ignore it but because:
Returns are prepared in a rush near the deadline. Numbers are submitted without proper review or explanation.
Questions arise after filing, when it’s harder to fix issues.
Beaufort helps you prepare and file CT returns with review and clear explanations.
3000+
Successfully Completed Assignments
25+
Years of accounting experience in Dubai
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Every Tax Return is Reviewed by the Managing Partner
Reviewed carefully. Filed properly.
Our Corporate Tax Return Filing Process
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Step 1 — Accounting & Financial Preparation (Where Required)
If Small Business Relief is Elected - Where requested, we coordinate with management to carry out the accounting work and prepare financials required to support the corporate tax return.
If Small Business Relief is Not Elected - We calculate profit liable to tax after a review of your financials (income statement and balance sheet), after adjusting for any disallowable expenses and after considering available tax mitigation opportunities as applicable. -
Step 2 — Tax Return Preparation & Review
We compile the corporate tax return and present it clearly to management, ensuring you understand the numbers before submission.
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Step 3 — Queries & Submission
We address any questions management may have, then proceed with submission once approved.
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Step 4 — Post-Filing Support
If the tax authorities raise routine queries after reviewing the return, we assist with responses and follow-ups.
Know exactly what will be done — and why.
What’s Included in Our Corporate Tax Return Filing Service
- Coordination with management on accounting and financial preparation (where required)
- Compilation and presentation of the corporate tax return
- Clear explanations before submission
- Deadline tracking and filing support
- Assistance with routine post-filing queries from the authorities
Get your returns filed properly — not just “submitted”.
Why Choose Beaufort Associates for Corporate Tax Return Filing?
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Strong review before submission
Corporate Tax returns are reviewed carefully — not rushed out close to the deadline.
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Alignment between accounts and tax
We focus on consistency between financials and the tax return, reducing avoidable questions later.
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Clear explanations for management
We don’t expect you to approve numbers you don’t understand.
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Support beyond submission
Filing the return isn’t the end — we stay involved if questions arise.
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Experience fixing poor handling elsewhere
We regularly assist businesses after errors, delays, or penalties caused by rushed or poorly reviewed filings.
Benefits of Outsourced Corporate Tax Return Filing Services in Dubai
Understanding Corporate Tax Return Filing in Dubai
Filing a UAE Corporate Tax return means submitting the required Corporate Tax information to the FTA through EmaraTax for the relevant Tax Period. A Taxable Person generally files a Corporate Tax return within 9 months from the end of the Tax Period.
The return may include income, expenses, tax adjustments, taxable income, tax credits and Corporate Tax payable, if any. Filing a return does not always mean tax is payable.
Legal Reference
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 53(1) and 53(2)
Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, Section 3
A Corporate Tax return submission service helps businesses prepare, review and submit their UAE Corporate Tax return through EmaraTax. It helps improve accuracy, meet filing deadlines and reduce the risk of penalties caused by late or incomplete filing.
Legal Reference
Federal Decree-Law No. (28) of 2022 on Tax Procedures, Article 8(1) and 8(3)
Cabinet Decision No. (75) of 2023 on Administrative Penalties for Corporate Tax Violations
UAE Corporate Tax returns are generally required for Taxable Persons, including UAE mainland companies, many free zone companies, approved tax groups and certain non-resident persons.
Natural persons, such as freelancers or sole proprietors, generally file only where their turnover from Business or Business Activities exceeds AED 1 million in a Gregorian calendar year. Salary, personal investment income and real estate investment income that fall outside the CT rules are not counted for this purpose.
Each business should check its own Corporate Tax status before filing.
Legal Reference
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 53(1)
Cabinet Decision No. (49) of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax, Article 2
Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, Section 3
- Assess Corporate Tax status and filing obligation.
- Collect the financial information and supporting records.
- Review accounting income, tax adjustments, reliefs, elections and tax credits.
- Prepare and submit the Corporate Tax return through EmaraTax before the deadline.
- Support routine post-submission queries or FTA requests, where applicable.
Legal Reference
Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, Section 3
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 20
For Corporate Tax, the Tax Period is generally the financial year for which the business prepares its financial statements. This may be the calendar year or another 12-month financial year used by the business. The Corporate Tax return is generally filed within 9 months after the end of that Tax Period.
Legal Reference
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 57
Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, Section 3
Taxable income is generally calculated from the accounting net profit or loss shown in the financial statements, then adjusted under the UAE Corporate Tax rules. Most taxpayers use IFRS. Businesses with revenue not exceeding AED 50 million may use IFRS for SMEs, and some smaller businesses may use cash basis accounting where the conditions are met. Professional support can help identify the correct adjustments, reliefs and elections.
Legal Reference
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 20
Ministerial Decision No. (114) of 2023 on Accounting Standards and Methods, Articles 2 and 4
Ministerial Decision No. (134) of 2023 on General Rules for Determining Taxable Income
Let’s File Your Corporate Tax Return Properly
- Speak with our team to ensure your corporate tax return is prepared, reviewed, and filed with care.
What Corporate Tax Filing Feels Like When It’s Done Right
- Your return is filed on time, with confidence
- You understand what was submitted and why
- There are no last-minute surprises or unanswered questions
- Follow-ups are handled calmly and professionally
- Corporate Tax becomes a structured annual process, not a recurring worry
Our Other Corporate Tax Services
Corporate Tax Registration
Enquire NowCorporate Tax Deregistration
Enquire NowCorporate Tax Consultancy
Enquire NowCT Readiness Review
Enquire NowFrequently Asked Questions
For most taxable persons, Corporate Tax is 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. Eligible small businesses may elect Small Business Relief where the conditions are met. Free zone companies are subject to separate Corporate Tax rules, and their treatment depends on whether they meet the relevant free zone conditions.
Legal Reference
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 3
Cabinet Decision No. (116) of 2022 on the Determination of the Amount of Annual Income Subject to Corporate Tax, Articles 2 and 3
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 21
Ministerial Decision No. (73) of 2023 on Small Business Relief
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 3(2)
Corporate Tax returns are generally filed by Taxable Persons required to file under the UAE Corporate Tax rules. This can include mainland companies, many free zone companies, tax groups and certain non-resident persons. Filing may still be required even where no Corporate Tax is payable. Natural persons have separate turnover-based rules.
Legal Reference
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 53(1)
Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, Section 3
Cabinet Decision No. (49) of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax, Article 2
Failure to submit a Corporate Tax return by the deadline may result in an administrative penalty of AED 500 per month, or part of a month, for the first 12 months, and AED 1,000 per month, or part of a month, from the 13th month onward.
Legal Reference
Cabinet Decision No. (75) of 2023 on Administrative Penalties for Corporate Tax Violations, Annex Table item 7
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
If a submitted Corporate Tax return is incorrect, it may need to be corrected through the FTA process. Where the error results in underpaid tax, a Voluntary Declaration is generally required. Penalties may apply depending on the error and when it is corrected.
Legal Reference
Federal Decree-Law No. (28) of 2022 on Tax Procedures, Article 10
Cabinet Decision No. (75) of 2023 on Administrative Penalties for Corporate Tax Violations
Corporate Tax returns are generally due within 9 months from the end of the relevant Tax Period. For example, if a company’s financial year ends on 31 December 2025, the Corporate Tax return would generally be due by 30 September 2026, unless the FTA specifies another date.
Legal Reference
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 53(1)
Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, Section 3
Yes. UAE free zone companies that are Taxable Persons are generally required to file Corporate Tax returns. Whether any Corporate Tax is payable depends on their income, activities and whether they meet the relevant free zone conditions.
Legal Reference
Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, Section 3
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 3(2)
Freelancers and other natural persons are generally subject to UAE Corporate Tax only if their turnover from Business or Business Activities exceeds AED 1 million in a Gregorian calendar year. If they are subject to Corporate Tax, the normal AED 375,000 taxable income threshold and other rules may apply. Eligible small businesses may also elect Small Business Relief where the AED 3 million revenue threshold and other conditions are met.
Legal Reference
Cabinet Decision No. (49) of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax, Article 2
Cabinet Decision No. (116) of 2022 on the Determination of the Amount of Annual Income Subject to Corporate Tax
Ministerial Decision No. (73) of 2023 on Small Business Relief
Federal Tax Authority Small Business Relief Guide
Beaufort can help you prepare and review your Corporate Tax return, explain the key numbers, identify relevant adjustments and reliefs, and file through EmaraTax. Our support helps reduce the risk of missed deadlines, incomplete information and avoidable errors, while keeping management informed before submission.
For tax groups, the parent company is responsible for filing the corporate tax returns on behalf of the group.
The Corporate Tax return is submitted online through EmaraTax. Depending on the taxpayer’s status, elections, reliefs and schedules, the FTA may require supporting information or documents. Records should be kept to support the amounts and positions reported in the return.
Legal Reference
Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, Section 3
Federal Tax Authority Taxpayer User Manual, Corporate Tax Return, Progress Bar section
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 56
Federal Decree-Law No. (28) of 2022 on Tax Procedures, Article 4
This page sets out our understanding of corporate tax return filing in the UAE based on the legislation and guidance in force at the date of last review. The position may change, and the application to a particular set of facts may require further analysis. Nothing on this page constitutes professional, legal or tax advice. Beaufort Associates accepts no liability for action taken or not taken in reliance on this page. Please contact us for advice tailored to your circumstances.
Sources
Primary sources referenced on this page:
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
- Federal Decree-Law No. (28) of 2022 on Tax Procedures
- Cabinet Decision No. (116) of 2022 on the Determination of the Amount of Annual Income Subject to Corporate Tax
- Cabinet Decision No. (75) of 2023 on Administrative Penalties for Corporate Tax Violations
- Cabinet Decision No. (49) of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
- Cabinet Decision No. (35) of 2025 on the Non-Resident Person's Nexus in the UAE
- Ministerial Decision No. (73) of 2023 on Small Business Relief
- Ministerial Decision No. (114) of 2023 on Accounting Standards and Methods
- Ministerial Decision No. (134) of 2023 on General Rules for Determining Taxable Income
- Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, November 2024
- Federal Tax Authority Taxpayer User Manual - Corporate Tax Return, Version 4.0.0.0
- Federal Tax Authority Accounting Standards and Interaction with Corporate Tax Guide CTGACS1, November 2023
- Federal Tax Authority Small Business Relief Guide, August 2023
- Federal Tax Authority Tax Groups Guide CTGTGR1, January 2024
We have referenced the legislation in force as at the last review date. The UAE tax framework is evolving; later changes may affect the position. Speak with us for advice on your specific circumstances.
