Услуги по подаче корпоративных налоговых деклараций в Дубае

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.

Нормативная база

Федеральный декрет-закон № (47) от 2022 года о налогообложении корпораций и бизнеса, статья 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. 

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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

Постановление Кабинета министров № (49) от 2023 года об определении категорий бизнеса или предпринимательской деятельности, осуществляемых физическим лицом-резидентом или нерезидентом и подлежащих корпоративному налогообложению, статья 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.

Check Out: More Details on Consequences of Late Corporate Tax Filing in Dubai, UAE

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Cabinet Decision No. (75) of 2023 on Administrative Penalties for Corporate Tax Violations, Annex Table item 7

Федеральный декрет-закон № (47) от 2022 года о налогообложении корпораций и бизнеса

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.

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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.

Find out: More details about the corporate tax deadline in Dubai, UAE

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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.

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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. 

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Постановление Кабинета министров № (49) от 2023 года об определении категорий бизнеса или предпринимательской деятельности, осуществляемых физическим лицом-резидентом или нерезидентом и подлежащих корпоративному налогообложению, статья 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.

В случае налоговых групп, ответственность за подачу корпоративных налоговых деклараций от имени группы несет материнская компания.

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.

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Federal Tax Authority Corporate Tax Returns Guide CTGTXR1, Section 3

Federal Tax Authority Taxpayer User Manual, Corporate Tax Return, Progress Bar section

Федеральный декрет-закон № (47) от 2022 года о налогообложении корпораций и бизнеса, статья 56

Federal Decree-Law No. (28) of 2022 on Tax Procedures, Article 4