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The UAE Corporate Tax return is an online self-assessment form (the filer reports its own tax position) filed through the Federal Tax Authority (FTA) EmaraTax portal. It is not a standard Excel or paper form. The return is structured into nine main parts covering filer information, elections, accounting data, tax adjustments, reliefs, tax liability, review and any schedules that apply to the filer.
The exact format is dynamic. EmaraTax uses the filer’s registration details and answers within the return to display only the fields and schedules that may be relevant. A straightforward mainland company may therefore see fewer fields and schedules than a Qualifying Free Zone Person (a Free Zone business meeting the conditions for the special Corporate Tax regime), a Tax Group (eligible UAE companies treated as one group for Corporate Tax purposes), or a business with Foreign Tax Credits (credit for eligible foreign tax paid on income also subject to UAE Corporate Tax), Tax Losses (eligible tax losses that may be carried forward or transferred under the rules), or Related Party disclosures (for example, transactions with a parent company, subsidiary, shareholder or commonly controlled business where the legal definition is met).
Основные выводы
- The UAE Corporate Tax return is filed online through EmaraTax rather than on a fixed PDF or spreadsheet template.
- The FTA Corporate Tax Returns Guide divides the return into Parts A to I.
- Filer details and the Tax Period (the financial period for which Corporate Tax is calculated and filed) are partly pre-populated from the Corporate Tax registration record.
- Accounting Income (the accounting profit or loss before Corporate Tax adjustments) is the starting point, after which Corporate Tax adjustments are made to determine Taxable Income (the amount after Corporate Tax adjustments on which Corporate Tax is calculated).
- Schedules appear only when relevant, such as Free Zone, Tax Credit, Related Party Transaction, Connected Persons (for example, certain owners or directors where the rules apply), Tax Losses or Interest capping schedules.
- A valid Small Business Relief election results in a simplified return with fewer fields.
- The return ends with a review and declaration before electronic submission.
Оглавление
Is the UAE Corporate Tax Return a PDF, Excel File or Online Form?
The UAE Corporate Tax return is completed and submitted online through EmaraTax. The FTA prescribes the form and manner of filing, and the Corporate Tax Returns Guide confirms that the return may include schedules and attachments. Businesses should therefore prepare their financial statements and supporting tax calculations separately, then enter the required information into the online return.
Article 53 of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments sets out information that a Tax Return must contain, among other prescribed details. This includes the Tax Period (the financial period for which Corporate Tax is calculated and filed), the filer’s name and TRN, accounting basis, Taxable Income (the amount after Corporate Tax adjustments on which Corporate Tax is calculated), Tax Loss relief, available tax credits and Corporate Tax Payable.
The Corporate Tax payable should therefore not be confused with the cost of preparing and filing the return.
What Are the Nine Main Parts of the UAE Corporate Tax Return?
The FTA Corporate Tax Returns Guide divides the standard return into nine parts. These parts move from identification and elections through the accounting and tax computation, then conclude with the final tax liability, review and any supporting schedules. A Corporate Tax filer will not necessarily see every field because EmaraTax tailors the return to the filer’s circumstances.
Section
What it generally covers
Taxable Person information (for example, company or individual subject to UAE Corporate Tax)
Registration details, filer type, residence and other information used to tailor the return.
Elections
Corporate Tax elections that are available and relevant to the filer.
Accounting Schedule
Financial statement figures and accounting information used as the starting point for the tax computation.
Accounting Adjustments and Exempt Income
Adjustments from Accounting Income and relevant exempt income items.
Reliefs
Reliefs such as transfers within a Qualifying Group or Business Restructuring Relief, where applicable.
Other Adjustments
Non-deductible expenditure, interest limitations, Related Party or Connected Person adjustments and other items.
Tax Liability and Tax Credits
Taxable Income, Tax Losses, Corporate Tax calculation and available credits.
Review and Declaration
Final review of the information entered and electronic declaration before submission.
Schedules
Additional schedules triggered by the filer’s answers and circumstances.
What Information Appears in Part A - Taxable Person Information?
Part A establishes who is filing the return and determines which later questions and schedules may appear. A Taxable Person (for example, a company or individual subject to UAE Corporate Tax) should review the pre-populated information from its Corporate Tax registration record before proceeding because incorrect registration information can affect the fields and schedules shown in EmaraTax.
- Name of the Taxable Person (for example, a company or individual subject to UAE Corporate Tax) in English and Arabic.
- Corporate Tax Registration Number (TRN).
- Registered address and contact information.
- Tax Period.
- Primary Business activity.
- Type of Taxable Person (for example, a company, individual or Tax Group subject to UAE Corporate Tax).
Additional questions can vary depending on whether the filer is an individual carrying on a taxable business, a company or other legal entity, a Free Zone business, a Tax Group (eligible UAE companies treated as one group for Corporate Tax purposes), a non-resident, or an Unincorporated Partnership treated as a separate Corporate Tax filer.
What Is Included in the Elections Section?
Part B is where eligible filers make Corporate Tax elections that affect the treatment of income, assets, liabilities or reliefs. The exact elections available depend on the filer’s circumstances, and some elections can only be made in the first Tax Period (the financial period for which Corporate Tax is calculated and filed) or are irrevocable except in limited circumstances.
- Realisation basis election for certain unrealised gains and losses.
- Transitional rules elections for qualifying assets and liabilities held before the first Tax Period.
- Small Business Relief election, where the statutory conditions are met.
- Transfers within a Qualifying Group election (for certain transfers between eligible group companies).
- Business Restructuring Relief election (for qualifying business transfers or reorganisations).
- Foreign Permanent Establishment exemption election (for eligible foreign branches or other fixed places of business outside the UAE).
An election should not be selected simply because it appears in the return. The filer should first confirm that the conditions are satisfied and understand whether the election applies only to the current period or also to future periods.
How Does the Accounting and Tax Computation Section Work?
The Corporate Tax computation starts with Accounting Income (the accounting profit or loss before Corporate Tax adjustments) from the filer’s financial statements. The return then applies the relevant Corporate Tax adjustments to arrive at Taxable Income (the amount after Corporate Tax adjustments on which Corporate Tax is calculated). This is why the return format includes both an Accounting Schedule and separate sections for exempt income, reliefs, non-deductible expenditure, interest and other adjustments.
Depending on the filer, the return may ask for financial statement figures such as Revenue, expenses, assets and liabilities before moving into tax-specific adjustments. A company or individual filing a Corporate Tax return should therefore reconcile the return back to the final financial statements and supporting tax computation rather than treating the EmaraTax fields as a standalone calculation.
What Corporate Tax Schedules Can Appear in EmaraTax?
Part I contains additional schedules that are triggered only where relevant. The FTA uses these schedules to perform detailed calculations and to transfer the resulting figures back into the main return. A filer can generally return to an applicable schedule and amend it before the final return is submitted. Common schedules are summarised below; this is not a complete list.
Schedule
When it may appear
Free Zone Schedule
For a Qualifying Free Zone Person (a Free Zone business meeting the conditions for the special Corporate Tax regime) to report Free Zone information, including qualifying and non-qualifying income.
Tax Credit Schedule
Where a filer claims a Foreign Tax Credit (credit for eligible foreign tax paid on income also subject to UAE Corporate Tax).
Related Party Transaction Schedule
Where the filer is required to disclose relevant transactions with Related Parties (for example, a parent company, subsidiary, shareholder or commonly controlled business where the legal definition is met). |
Connected Persons Schedule
Where applicable payments or benefits to Connected Persons (for example, certain owners or directors where the rules apply) must be disclosed.
Tax Losses Schedule
Where Tax Losses (eligible tax losses that may be carried forward or transferred under the rules) are brought forward, utilised, received or transferred.
Participation Exemption Schedule
Where relevant income or losses from an eligible ownership interest are reported.
Interest capping Schedule
Where the General Interest Deduction Limitation Rule (a cap on certain net interest deductions) applies.
Transfers within a Qualifying Group and Business Restructuring Relief Schedules
For qualifying group transfers or qualifying business restructurings where relevant.
Transitional Rules Schedules
Where qualifying transitional elections affect immovable property, intangible assets, financial assets or liabilities.
Additional attachments Schedule
Lists documents that may need to be provided with the return, depending on the filer’s circumstances.
Does Small Business Relief Change the Corporate Tax Return Format?
Yes. An eligible UAE-resident company or individual that makes a valid Small Business Relief election completes a simplified Corporate Tax return. The FTA guide states that a filer making the election is not required to calculate Taxable Income (the amount after Corporate Tax adjustments on which Corporate Tax is calculated) for that Tax Period and will need to complete fewer fields than someone filing a full Corporate Tax return.
The simplified format does not remove the need to file by the applicable deadline or maintain records supporting Revenue and eligibility. Businesses should therefore confirm the Small Business Relief conditions before using the simplified filing route.
Is the Return Format Different for Free Zone Companies and Tax Groups?
The core return structure remains based on the same Parts A to I, but additional fields and schedules can apply. A Qualifying Free Zone Person (a Free Zone business meeting the conditions for the special Corporate Tax regime) may need the Free Zone Schedule and, where relevant, the Free Zone income from Intellectual Property Schedule. A Tax Group (eligible UAE companies treated as one group for Corporate Tax purposes) is filed by its Parent Company and can be directed to Tax Group-specific schedules, including schedules dealing with group Tax Losses.
A Free Zone company that does not qualify as a Qualifying Free Zone Person, or has elected to be subject to the standard Corporate Tax regime where permitted, will not complete the return in the same way as a Qualifying Free Zone Person. The registration profile and answers within the return determine which fields appear.
What Happens in the Review and Declaration Section?
The final stage of the return is the Review and Declaration section. The FTA Corporate Tax Returns Guide explains that, once the return is completed, the person responsible for filing must make an electronic declaration confirming the information provided in the Tax Return. Before submission, the person responsible for filing should check the figures, schedules and attachments before making the declaration.
- Review the Corporate Tax registration and Tax Period (the financial period for which Corporate Tax is calculated and filed) details.
- Confirm the accounting figures agree with the final financial statements.
- Check elections, exemptions, reliefs and tax adjustments.
- Review schedules such as Related Party Transaction, Tax Losses or Tax Credit schedules where applicable.
- Confirm the calculated Corporate Tax Payable and available tax credits.
- Review any required attachments and explanations.
- Complete the declaration and submit the return through EmaraTax.
What Documents Can Be Attached to the Corporate Tax Return?
The exact attachments depend on the filer and the positions reported in the return. The FTA’s Additional attachments Schedule states that Financial Statements are mandatory attachments for Taxable Persons (for example, companies or individuals subject to UAE Corporate Tax) unless a valid Small Business Relief election has been made. Other listed documents may be optional at submission, but the filer must retain the supporting documentation where relevant.
Supporting records should be retained even where they are not uploaded with the return. For a detailed checklist, the related Beaufort blog on documents required for Corporate Tax filing can be linked from this section once published.
How Can Beaufort Associates Assist With Corporate Tax Return Filing?
Beaufort Associates can assist UAE companies and individuals required to file Corporate Tax returns with reviewing the financial information behind the return, identifying applicable adjustments and elections, preparing the relevant EmaraTax sections and schedules, and reviewing the return with management before submission. The objective is to help support completion of the return in a way that is consistent with the filer’s accounts and Corporate Tax position.
For filing support, see Beaufort Associates’ UAE Corporate Tax return filing services.
Часто задаваемые вопросы
Is there a standard UAE Corporate Tax return template?
There is a standard FTA Corporate Tax return structure, but Corporate Tax filers do not normally complete a downloadable Excel or paper template. The return is filed online through EmaraTax, and the fields shown are tailored to the filer’s registration profile and answers within the return.
How many parts are in the UAE Corporate Tax return?
The FTA Corporate Tax Returns Guide divides the return into nine main parts, from Part A for information about the Taxable Person (for example, a company or individual subject to UAE Corporate Tax) through Part I for schedules. Not every filer will see every field or schedule because EmaraTax displays them based on the filer’s circumstances.
Are financial statements part of the Corporate Tax return format?
Financial statement information feeds into the Accounting Schedule and the Corporate Tax computation. The FTA Corporate Tax Returns Guide states that Financial Statements are mandatory attachments for Taxable Persons (for example, companies or individuals subject to UAE Corporate Tax) unless a valid Small Business Relief election has been made. The figures entered in the return should therefore reconcile to the filer’s final financial statements.
Does a Free Zone company use the same Corporate Tax return format?
A Free Zone company uses the same overall EmaraTax return framework, but a Qualifying Free Zone Person (a Free Zone business meeting the conditions for the special Corporate Tax regime) can be required to complete additional Free Zone schedules. The exact fields depend on the company’s status, activities and answers in the return.
Is the Small Business Relief return shorter?
Yes. The FTA guide states that a filer making a valid Small Business Relief election completes fewer fields and is not required to calculate Taxable Income (the amount after Corporate Tax adjustments on which Corporate Tax is calculated) for that Tax Period. The filing deadline and record-keeping obligations still apply.
Can the Corporate Tax return format change?
Yes. The FTA can update the EmaraTax return, schedules and user guidance. Companies and individuals required to file Corporate Tax returns should use the latest FTA Corporate Tax Returns Guide, Taxpayer User Manual and current EmaraTax screens when preparing a filing.
бофорт
Last Reviewed on 7th 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 - Article 53 (Tax Returns)
- Federal Tax Authority - Corporate Tax Guide | Tax Returns | CTGTXR1
- Federal Tax Authority - Corporate Tax Return Taxpayer User Manual, Version 4
- Federal Tax Authority - Corporate Tax Returns Guide landing page
- Federal Tax Authority - Corporate Tax Guides, References & Public Clarifications
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.
