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A Taxable Person (for example, a UAE company or an individual carrying on a business that falls within UAE Corporate Tax regime) is generally required to file a Corporate Tax Return for each Tax Period (the period for which Corporate Tax is calculated and filed), even where no Corporate Tax is payable. This can include UAE mainland companies, Free Zone entities, certain individuals conducting business and certain non-resident persons. Different filing rules apply to Tax Groups, UAE branches of domestic companies and some Exempt Persons (persons or entities specifically exempt from Corporate Tax under the law).
Основные выводы
- UAE-incorporated companies and other UAE-resident legal entities generally file Corporate Tax Returns.
- Free Zone entities must file, including a Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime), even where its Qualifying Income (income eligible for the special Free Zone rate) is taxed at 0%.
- A natural person (an individual) generally comes within Corporate Tax filing where they conduct a Business or Business Activity in the UAE and their annual Turnover (gross income from those business activities before expenses) exceeds AED 1 million.
- Eligible persons claiming Small Business Relief still file a simplified Corporate Tax Return.
- A Tax Group (a group of eligible UAE companies approved by the FTA to be treated as one Corporate Tax filer) files one return through its Parent Company; members do not file separate returns for periods in which they are group members.
- A UAE branch of a domestic company does not file separately because it is part of the same legal person as its head office.
Оглавление
Which UAE Companies Must File a Corporate Tax Return?
A UAE company or other UAE-resident legal entity is generally required to file a Corporate Tax Return where it falls within the UAE Corporate Tax regime. This includes entities established under UAE law. The filing obligation arises from Corporate Tax status, not from whether Corporate Tax is payable for that period.
Businesses that need assistance preparing the annual return can use Beaufort Associates’ UAE Corporate Tax return filing services.
Do Free Zone Companies Have to File Corporate Tax Returns?
Yes. Free Zone entities are required to register and file Corporate Tax Returns, whether or not they qualify as a Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime). A 0% Corporate Tax rate on Qualifying Income (income eligible for the special Free Zone rate) does not remove the filing obligation, so a Free Zone company should not assume that no tax payable means no return is required.
When Must a Natural Person File a Corporate Tax Return?
A natural person (an individual) is generally required to register and file where they conduct a Business or Business Activity in the UAE and their total Turnover (gross income from those business activities before expenses) exceeds AED 1 million in a Gregorian calendar year. Salary or wages, qualifying personal investment income and qualifying real estate investment income are excluded from this AED 1 million test.
Where registration is required, Beaufort’s Corporate Tax registration services can assist with the registration process before the filing stage.
Do Non-Resident Persons Have to File?
A non-resident company can have Corporate Tax registration and filing obligations where it has a UAE Permanent Establishment (for example, a fixed place of business in the UAE where the legal conditions are met) or a UAE nexus (for example, where the Corporate Tax nexus rules apply to UAE immovable property). A non-resident individual may also come within Corporate Tax where they have a UAE Permanent Establishment and the relevant Turnover threshold is exceeded. By contrast, the FTA states that a non-resident company deriving only State-Sourced Income, with neither a UAE Permanent Establishment nor a UAE nexus, is not required to register and does not file solely on that basis.
Borderline residence, Permanent Establishment or nexus cases should be reviewed carefully. Beaufort’s Corporate Tax consultancy in the UAE can assist where the filing position is not straightforward.
Does Small Business Relief Remove the Filing Requirement?
No. A person eligible for Small Business Relief must still make the relief election through its Corporate Tax Return and file the simplified return within the applicable deadline. The FTA confirmed in September 2026 that persons eligible for Small Business Relief must still submit simplified Corporate Tax Returns within the statutory filing timeframe.
Who Files for a Tax Group or UAE Branch?
A Tax Group (a group of eligible UAE companies approved by the FTA to be treated as one Corporate Tax filer) files one Corporate Tax Return through its Parent Company, so subsidiaries do not file separate returns for periods in which they are members of the Tax Group.
A UAE branch of a domestic company does not file separately. Its activity is included within the Corporate Tax position of the UAE head office.
Do Exempt Persons File Corporate Tax Returns?
An Exempt Person (a person or entity specifically exempt from Corporate Tax under the law) does not necessarily follow the standard Corporate Tax Return process. The FTA may require certain Exempt Persons to register. Where an Exempt Person is required to register, current FTA guidance requires an annual declaration within the applicable timeframe. In limited circumstances, an Exempt Person may have a taxable Business for which the ordinary Corporate Tax return rules can apply.
How Can Beaufort Associates Assist?
Beaufort Associates can help mainland companies, Free Zone entities and individuals determine whether a Corporate Tax Return is required, prepare the return and complete the filing through EmaraTax.
Businesses needing wider registration, filing or advisory support can review our UAE Corporate Tax services.
Часто задаваемые вопросы
Does every UAE company have to file a Corporate Tax Return?
A UAE company that is a Taxable Person (for example, a company subject to UAE Corporate Tax) is generally required to file a Corporate Tax Return for each Tax Period (the period for which Corporate Tax is calculated and filed), even where no Corporate Tax is payable. Different rules apply to Exempt Persons and Tax Groups.
Do Free Zone companies have to file Corporate Tax Returns?
Yes. Free Zone entities must file Corporate Tax Returns, including Qualifying Free Zone Persons (Free Zone businesses that meet the conditions for the special Corporate Tax regime). Eligibility for the Free Zone Corporate Tax regime can affect the tax rate, but it does not remove the return filing obligation.
Do sole proprietors and freelancers have to file Corporate Tax Returns?
A natural person (an individual) generally comes within Corporate Tax where they conduct a Business or Business Activity in the UAE and annual Turnover (gross income from those business activities before expenses) exceeds AED 1 million. Salary or wages, qualifying personal investment income and qualifying real estate investment income are excluded from this test.
Does a person claiming Small Business Relief still file a return?
Yes. A person eligible for Small Business Relief must still file a simplified Corporate Tax Return and make the election for the relief through that return. Small Business Relief simplifies the filing position but does not remove the filing obligation.
бофорт
Last Reviewed on 8th 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). Official source
- Federal Tax Authority - FAQ: Will a Free Zone entity be required to register and file a UAE Corporate Tax return? Official source
- Federal Tax Authority - Basis of Taxation: Natural Person. Official source
- Federal Tax Authority - Guidance for Non-Resident Persons deriving State-Sourced Income in the UAE. Official source
- Federal Tax Authority - 2 September 2026 filing reminder, including simplified returns for Small Business Relief and annual declarations for Exempt Persons required to register. Official source
- Federal Tax Authority - Corporate Tax Guide: Tax Returns | CTGTXR1. Official source
- Federal Tax Authority - Corporate Tax Registration service page (updated 19 August 2026). Official source
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.
