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The cost of Corporate Tax filing in the UAE depends mainly on the complexity of the business and the work required before submission. A business can file its own Corporate Tax return through EmaraTax, while professional fees charged by accountants, tax advisers or agents are separate. Beaufort Associates currently offers Corporate Tax return filing starting from AED 2,000 per return. Professional filing fees vary by adviser and scope.
Основные выводы
- Corporate Tax returns are filed electronically through the FTA’s EmaraTax platform.
- The FTA confirms that a Taxable Person (for example, a company or individual carrying on a business that is subject to Corporate Tax) can file directly or use a tax consultant to do it on his behalf.
- Professional filing fees are separate from the Corporate Tax payable to the FTA.
- Beaufort Associates currently offers Corporate Tax return filing starting from AED 2,000 per return.
- The final fee depends mainly on whether Small Business Relief is being elected or not.
- Audit, bookkeeping, transfer pricing work and corrective accounting may be separate services rather than part of a basic filing fee.
- A low filing quote should be compared by scope and reputation of the service provider, not price alone.
Оглавление
Does the FTA Charge a Fee to File a Corporate Tax Return?
The FTA’s current service-fee schedule does not list a separate fee for submitting a Corporate Tax return through EmaraTax. The FTA also confirms that a Taxable Person (for example, a company or individual carrying on a business that is subject to Corporate Tax) can file the return directly or appoint an authorised individual, registered Tax Agent (an FTA-registered tax professional) or Legal Representative to file on its behalf. Any professional fee charged by an accountant, tax adviser or agent is separate from the Corporate Tax payable to the FTA.
Cost
What it represents
Corporate Tax payable
The actual tax liability due to the FTA
Professional filing fee
Fee charged by an adviser for preparing, reviewing and filing the return
Additional compliance costs
Accounting, audit, transfer pricing or other work required to support the return
The Corporate Tax payable should therefore not be confused with the cost of preparing and filing the return.
How Much Does Beaufort Associates Charge for Corporate Tax Filing?
Beaufort Associates currently offers UAE Corporate Tax return filing starting at AED 2,000 per return. The final fee depends on the work required to prepare a complete and supportable Corporate Tax filing.
Our published filing service includes, where applicable:
- Coordination on accounting and financial preparation
- Review of financial information
- Corporate Tax return preparation
- Presentation and explanation of the return to management
- Deadline tracking
- Submission support
- Assistance with routine post-filing queries
Every Corporate Tax return is also stated to be reviewed by Beaufort Associates’ Managing Team before submission.
A final quotation should therefore be based on the taxpayer’s actual circumstances rather than assuming every Corporate Tax return involves the same amount of work.
What Affects the Cost of Corporate Tax Filing in the UAE?
Corporate Tax filing fees generally increase when more accounting, tax analysis or supporting documentation is required.
The UAE Corporate Tax return can include adjustments, elections, reliefs, Related Party disclosures (for example, disclosures involving a parent company, subsidiary, shareholder or commonly controlled business where the legal definition is met) and additional schedules, meaning two businesses with similar revenue can require very different levels of work.
1. Whether Small Business Relief applies
Eligible Resident Persons (for example, a UAE-incorporated company that is resident for Corporate Tax) with Revenue not exceeding AED 3 million, subject to the applicable conditions, may elect for Small Business Relief and benefit from simplified Corporate Tax compliance. The relief has been extended to eligible Tax Periods (the financial periods for which Corporate Tax is calculated and filed) ending on or before 31 December 2029.
A simplified return can require less tax computation than a full Corporate Tax return. However, eligibility must still be checked. Small Business Relief is not available to every business, including a Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime) or a Constituent Company of a qualifying Multinational Enterprises Group (a large multinational group meeting the applicable consolidated revenue test).
2. Number of Corporate Tax adjustments
Corporate Tax is not necessarily calculated simply by applying the tax rate to accounting profit.
- Non-deductible expenses
- Entertainment expenditure
- Interest deductions
- Exempt income
- Tax Losses
- Foreign Tax Credits (credit for eligible foreign tax paid on income also subject to UAE Corporate Tax)
- Related Party adjustments (for example, adjustments involving a parent company, subsidiary, shareholder or commonly controlled business where the legal definition is met)
- Connected Person payments (for example, payments to an owner or director where the Corporate Tax rules apply)
- Transitional adjustments
- Elections and reliefs
The greater the number of adjustments, the more technical review may be required.
3. Free Zone status
A Free Zone company can require additional analysis because the tax treatment depends on whether the entity qualifies as a Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime) and whether its income meets the relevant conditions.
A Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime) is also required to prepare and maintain audited financial statements for Tax Periods (the financial periods for which Corporate Tax is calculated and filed) commencing on or after 1 January 2025. This means the overall compliance cost can be higher than the return filing fee alone.
4. Related Party and transfer pricing transactions
Transactions with owners, group companies and other Related Parties (for example, a parent company, subsidiary, shareholder or commonly controlled business where the legal definition is met) can increase the work required to prepare the return.
Larger businesses may also be required to maintain a Transfer Pricing Local File and Master File. The requirements apply where the Taxable Person’s Revenue is AED 200 million or more in the relevant Tax Period, or where it is part of a Multinational Enterprises Group (a multinational group meeting the legal definition) with consolidated group Revenue of AED 3.15 billion or more in that Tax Period. Transfer pricing documentation is a separate compliance exercise and should not automatically be assumed to be included within a basic return filing quote.
Is an Audit Included in the Corporate Tax Filing Fee?
An audit should not automatically be assumed to be included in a Corporate Tax return filing fee. Audit and tax return preparation are separate professional services, although audited financial statements may be required for certain categories of taxpayers.
For Tax Periods (the financial periods for which Corporate Tax is calculated and filed) commencing on or after 1 January 2025, audited financial statements are required for:
- A Taxable Person (for example, a company or individual carrying on a business that is subject to Corporate Tax) that is not a Tax Group and has Revenue exceeding AED 50 million during the relevant Tax Period.
- A Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime).
- A Tax Group (a group of eligible UAE companies treated as one taxpayer for Corporate Tax), which must prepare audited special-purpose financial statements under the applicable requirements.
A business that falls within these categories should therefore budget separately for audit requirements unless its tax adviser expressly includes them in the quotation.
Is Corporate Tax Registration Included in the Filing Cost?
Corporate Tax registration and Corporate Tax return filing are separate compliance processes. A business should therefore check whether a professional quotation covers only the annual return or also includes registration, amendments to tax records or other services.
The FTA’s own Corporate Tax Registration service is listed as free of charge and is completed through EmaraTax.
Where a professional adviser handles the registration, the adviser may charge a separate professional service fee.
This is another reason businesses should compare the scope of work rather than comparing only headline prices.
What Should Be Included in a Corporate Tax Filing Quote?
A good Corporate Tax filing quotation should clearly state what the adviser will review, prepare and submit. Businesses should avoid assuming that an advertised filing price automatically includes accounting, tax planning, audit work or complex technical analysis.
Before accepting a quotation, check whether it includes:
- Review of financial statements
- Review of the trial balance
- Taxable Income calculation (the profit amount subject to Corporate Tax after applicable tax adjustments)
- Corporate Tax adjustments
- Review of available reliefs and elections
- Related Party disclosures (for example, disclosures involving a parent company, subsidiary, shareholder or commonly controlled business where the legal definition is met)
- Connected Person disclosures (for example, disclosures involving an owner or director where the Corporate Tax rules apply)
- Corporate Tax return preparation
- Management review or approval
- Submission through EmaraTax
- Post-filing support
- Accounting corrections, if required
- Transfer pricing work, if applicable
- Audit, if required
The lowest quoted price may not be the lowest overall cost if important work is excluded and charged separately later.
Can You File the Corporate Tax Return Yourself?
Yes. The FTA confirms that a Taxable Person (for example, a company or individual carrying on a business that is subject to Corporate Tax) can submit its Corporate Tax return directly through EmaraTax. A registered Tax Agent (an FTA-registered tax professional) or another authorised person can also submit the return on behalf of the taxpayer.
Self-filing may be practical where:
- The accounting records are complete.
- The business has a straightforward tax position.
- There are few or no tax adjustments.
- Management understands the return fields and applicable Corporate Tax rules.
Professional assistance may be more appropriate where the business has Free Zone issues, Related Party transactions (for example, transactions with a parent company, subsidiary, shareholder or commonly controlled business where the legal definition is met), tax losses, foreign income, complex adjustments, incomplete accounts or uncertainty over available reliefs.
Is Paying for Professional Corporate Tax Filing Worth It?
Professional assistance can be useful where the cost of an error, missed adjustment or incomplete disclosure is greater than the professional fee. The purpose of professional filing should be to establish a supportable Corporate Tax position and prepare an accurate return, rather than merely entering numbers into EmaraTax.
The FTA currently requires Corporate Tax returns and Corporate Tax payable to be submitted within nine months from the end of the relevant Tax Period (the financial period for which Corporate Tax is calculated and filed). For businesses with a 31 December 2025 year-end, the current deadline is 30 September 2026.
The value of professional support therefore depends on the business’s complexity, internal accounting capability and level of tax risk.
How Can Beaufort Associates Assist With Corporate Tax Filing?
Beaufort Associates provides Corporate Tax return preparation and filing services starting from AED 2,000 per return.
The service is designed to cover preparation, review and filing, with additional accounting or specialist work considered according to the circumstances of the business.
The published process includes accounting and financial preparation where required, Corporate Tax return preparation, management review, submission support and assistance with routine post-filing queries.
For businesses comparing filing options, see Beaufort Associates’ UAE Corporate Tax return filing services.
Часто задаваемые вопросы
How much does Corporate Tax filing cost in the UAE?
Professional filing fees vary by adviser and scope. The cost depends on the complexity of the return and the work required before filing. Beaufort Associates currently offers Corporate Tax return filing starting from AED 2,000 per return, with the final fee depending on the taxpayer’s circumstances.
Does the FTA charge a Corporate Tax return filing fee?
The FTA’s current service-fee schedule does not list a separate fee for submitting a Corporate Tax return through EmaraTax. A Taxable Person (for example, a company or individual carrying on a business that is subject to Corporate Tax) may file directly or appoint an authorised person or registered Tax Agent (an FTA-registered tax professional). Professional advisory fees are separate from the Corporate Tax payable to the FTA.
Why do Corporate Tax filing fees vary between companies?
Fees vary because businesses have different accounting records, tax adjustments, Related Party transactions (for example, transactions with a parent company, subsidiary, shareholder or commonly controlled business where the legal definition is met), Free Zone positions and reliefs. A straightforward return prepared from complete accounts normally requires less work than a filing involving incomplete records, complex adjustments or additional compliance requirements.
Is accounting included in the Corporate Tax filing fee?
It depends on the scope quoted by the adviser. A basic filing fee may assume that complete financial statements and accounting records are already available. Where bookkeeping, reconciliations or financial statement preparation are required, additional accounting fees may apply.
Is an audit included in the Corporate Tax filing cost?
Usually not unless specifically stated in the quotation. Audit and Corporate Tax filing are separate professional services. For Tax Periods commencing on or after 1 January 2025, audited financial statements are required for a Taxable Person (for example, a company or individual carrying on a business that is subject to Corporate Tax) that is not a Tax Group and has Revenue exceeding AED 50 million, for a Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime), and for a Tax Group under the applicable special-purpose financial statement requirements.
Can I file my UAE Corporate Tax return myself?
Yes. The FTA allows a Taxable Person (for example, a company or individual carrying on a business that is subject to Corporate Tax) to submit its Corporate Tax return directly through EmaraTax. A business may instead appoint an authorised person or registered Tax Agent (an FTA-registered tax professional) where professional assistance is required.
Фараз Хан
Last Reviewed on 3rd September, 2026
This page sets out our understanding of corporate tax filing 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 and its amendments - particularly Articles 53 and 56.
- Federal Tax Authority Corporate Tax Guide - Tax Returns | CTGTXR1.
- Federal Tax Authority - EmaraTax.
- Cabinet Decision No. 65 of 2020 on Fees for the Services Provided by the Federal Tax Authority and its amendments - Appendix (service-fee table).
- Federal Tax Authority - Corporate Tax Registration service.
- Ministerial Decision No. 73 of 2023 on Small Business Relief, Articles 2 and 3, as amended by Ministerial Decision No. 131 of 2026.
- Ministerial Decision No. 84 of 2025 on Audited Financial Statements, Article 2.
- Ministerial Decision No. 97 of 2023 on Transfer Pricing Documentation, Article 2; Federal Tax Authority Corporate Tax Guide - Transfer Pricing | CTGTP1.
- Federal Tax Authority - Corporate Tax filing reminder dated 2 September 2026.
- Beaufort Associates - Corporate Tax Return Filing Services (internal source for pricing and service-scope claims).
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.
Document
Why it is relevant
Финансовая отчетность
Starting point for determining accounting income and taxable income
Trial balance
Helps reconcile financial statements and tax computations
General ledger
Supports income, expenses, assets and liabilities reported
Trade or commercial licence
Helps confirm legal and business activity information
Revenue and sales records
Supports Revenue and income reported
Expense ledgers and invoices
Supports deductible expenditure and identifies non-deductible items
Fixed asset register
Supports depreciation, acquisitions, disposals and asset adjustments
Loan and financing schedules
Supports interest and financing cost calculations
Банковские выписки
May support balances, income, financing and transaction reconciliations
Tax loss schedules
Supports available and utilised Tax Losses
Related Party records
Supports transfer pricing and disclosure schedules
Connected Person records
Supports payments or benefits reported where applicable
Foreign tax documents
Supports Foreign Tax Credit claims
Ownership and investment records
May support dividend or Participation Exemption positions (the exemption that can apply to certain qualifying ownership interests)
Transitional-rule valuations
May be required for qualifying assets or liabilities
Previous Corporate Tax returns
Helps reconcile losses, elections and carried-forward positions
