How to File Corporate Tax in UAE with SBR – Step-by-Step Guide (2025)

Filing corporate tax in the UAE can seem complex, but with the right guidance, you can complete the process smoothly. This step-by-step guide will show you exactly how to file corporate tax in UAE using EmaraTax, ensuring compliance with the Federal Tax Authority (FTA).

Step 1 - Login to EmaraTax

First go to EmaraTax.

Login with UAE PASS or e-mail credentials.

Step 2 - Select Corporate Tax menu”

Click on the left menu bar that states “Corporate Tax”

Press "veiw all"

If the action does not appear, it means your corporate tax period has not yet ended or that the FTA hasn't open for your filing. You will need to wait until it closes before you can file.

To check your tax period, refer to your Corporate Tax Registration.

Step 3 - Corporate Tax filing

Click on the … under the Action column and select “Edit”

Step 4 - Taxpayer details

Check if your details are correct.

TRN, Name, Address, Email, Phone

(1) Is the above information correct?

Press Yes – if they are correct

Press No – if they are incorrect and need to be amended.

Step 5 - Taxable Person Information

(1) Is the Taxable person a partner in one or more Uncorporated Partnerships

Press Yes – If you are a business, individuals with specific business-related income, or partnerships meeting certain criteria. (Most businesses)

Press No – If Joint ventures without a formal legal structure or Partnerships under mutual agreement but not registered as a legal entity.

(2) What is the Taxable Person’s Revenue derived during the Tax Periode (AED)

Insert the total Turnover for the tax period.

In Naqood can you find this in 3 reports:

• Trail Balance

• Profit and Loss

• Corporate Tax

(3) Has the Taxable Person’s Financial Statements been prepared under the cash or accrual basis?

Press Cash – if revenue and expenses are recognized when received

Press Accrual – if revenue and expenses are recognized when earned

If you are in doubt of which to choose, you can read our guide here.

(4) Is the Taxable Person a member of a Multinational Enterprise Group

Press Yes – if you are a member of a Multinational Enterprise Group.

Press No – if you are not a member of a Multinational Enterprise Group.

(5) Is the Taxable Person incorporated or otherwise established or recognized under the laws of the UAE or under the laws of a Free Zone?

This is based on your company details and cannot be changed unless you amend your Tax payer details.

(6) Is the Taxable Person tax resident in a foreign jurisdiction under an applicable Double Taxation Agreement?

You would know this if you had applied for it and were recognized as a tax resident in a foreign jurisdiction.

Typically would it be:

Press Yes – if you are a branch of a different company.

Press No – if you are not a branch.

Please consult with a FTA approved accountants in UAE agent if you are in doubt.

Step 6 - Free Zones

(1) Has the Taxable Person made an election which applied to any of the preceding 4 Tax Periods to not be subject to Corporate Tax at the rate applicable to Qualifying Free Zone Personas?

This is already marked based on your previous details.

(2) Is the taxpayer incorporated, established, or otherwise registered in a Free Zone?

This is already pre-filled based on your previous details.

(3) Is the Taxable Person making an election to be subject to Corporate Tax under the standard Corporate Tax regime?

Press Yes – if you are not part of a Qualifying Free Zone.

Press No – if you are part of a Qualifying Free Zone, see the list here.

Step 7 - Elections

Realization Basis

(1) Would the Taxable Person like to elect to use the realization basis?

Press Yes – if you recognize gains and losses for all assets and liabilities only when they are realized.

Press No – if you calculate taxes even if gains are not realized.

Read our guide about realization basis here.

(2) Would the Taxable Person like to elect for the realization basis in respect of

Choose:

- All assets and liabilities that are subject to fair value or impairment accounting

If your business regularly deals with market-sensitive assets or items impacted by impairment or fair value adjustments.

Choose:

- All assets and liabilities held on capital account at the end of a Tax Period

Your focus is on long-term use or investment in operational or capital items.

Read our guide on Fair Value or Impairment Accounting vs. Capital Account here

(3) Is the Taxable Person a Bank or Insurance Provider

Press Yes – if you are a bank or insurance provider

Press No – if you are not.

Transitional Rules

(4) Is the Taxable Person making an election to adjust Taxable Income for gains recognized on any Qualifying Immovable Property owned prior to the first Tax Period

Press Yes – if you have fixed assets and want to adjust Taxable Income for gains recognized on any Qualifying Immovable Property owned prior to the first Tax Period

Press No – if you don’t have fixed assets or don’t want adjust for the above.

If you are in doubt please find an FTA approved accountant here and consult.

(5) Is the Taxable Person making an election to adjust Taxable Income gains recognized on all Qualifying Intangible Assets owned prior to the first Tax Period?

Press Yes – if you have fixed assets and want to adjust Taxable Income for gains recognized on any Qualifying Immovable Property owned prior to the first Tax Period

Press No – if you don’t have fixed assets or don’t want adjust for the above.

(6) Is the Taxable Person making an election to adjust Taxable Income for gains and losses on all Qualifying Financial Assets and/or Qualifying Financial Liabilities onwed to the first Tax Period?

Press Yes – if you have fixed assets and want to adjust Taxable Income for gains and losses on all Qualifying Financial Assets and/or Qualifying Financial Liabilities onwed to the first Tax Period?

Press No – if you don’t have fixed assets or don’t want adjust for the above.

Step 8 - Small Business Relief

(1) Based on the revenue added earlier will FTA calculate if you qualify for small business relif

(2) Would the Taxable Person like to make an election for Small Business Relief?

Press Yes – if you want to apply for it.

Press No – if you don’t want to apply for it.

Read more about Small Business Relief here

(3) Is the Taxable Person a member of a Multinational Enterprise Group?

This was answered earlier.

Step 9 - Review the filling

(1) Click the checkmark that the information provided is the best of your knowlagde

Congratulations you have now filed your first corporate tax return.

Frequently Asked Questions (FAQ) – Filing Corporate Tax in UAE

1. Who needs to file corporate tax in the UAE?

Corporate tax in the UAE applies to all businesses and individuals conducting business activities in the country, except for those eligible for exemptions.

2. What is the corporate tax rate in the UAE?

The UAE corporate tax rate is:

• 0% for taxable income up to AED 375,000

• 9% for taxable income exceeding AED 375,000

• A different rate for multinational companies with global revenues exceeding EUR 750 million, subject to OECD Pillar Two rules.

3. What is the deadline for filing corporate tax in the UAE?

The deadline depends on your financial year-end:

• Your tax return must be filed within 9 months from the end of your financial year.

• For example, if your financial year ends on December 31, your corporate tax filing deadline will be September 30 of the following year.

4. How do I file corporate tax in the UAE?

To file your corporate tax return:

1. Log in to EmaraTax using UAE PASS or email credentials.

2. Go to “Required Actions” and select Corporate Tax – Return Submission.

3. Fill in the required details, including taxable revenue, expenses, and financial statements.

4. Review and submit your corporate tax return.

For a detailed step-by-step guide, follow our full corporate tax filing guide here.

5. What documents are required for corporate tax filing in UAE?

You will need:

• Trade License

• Corporate Tax Registration Number (TRN)

• Financial Statements (Profit & Loss, Balance Sheet, Tax Calculation Report)

6. What happens if I miss the corporate tax filing deadline?

If you fail to file your corporate tax return on time, the Federal Tax Authority (FTA) may impose penalties, including:

• Late filing penalty

• Late payment fines

• Additional compliance violations

To avoid penalties, make sure to submit your corporate tax return before the deadline.

7. Can Free Zone companies file for 0% corporate tax?

Yes, if your Free Zone business qualifies as a "Qualifying Free Zone Person (QFZP)," you may be eligible for the 0% corporate tax rate.
To qualify, you must:

• Generate qualifying income as per FTA guidelines

• Meet economic substance requirements

• Not conduct business with mainland UAE

For details, read our guide on Qualifying Free Zones in UAE for Corporate Tax.

8. What is Small Business Relief, and how do I apply for it?

If your business generates revenue below AED 3 million, you may qualify for Small Business Relief, which allows you to avoid paying corporate tax.
To apply:

1. Indicate "Yes" for Small Business Relief when filing your tax return.

2. Submit supporting documentation if required by the FTA.

Read more about Small Business Relief in the UAE.

9. Can I amend a corporate tax return after submission?

Yes, if you made an error in your tax filing, you can file an amendment request through EmaraTax. However, amendments may be subject to penalties if errors result in underpayment.

10. How can I get help with corporate tax filing in UAE?

If you need expert assistance, you can consult FTA-approved accountants to ensure compliance and optimize tax savings.
Find an FTA-approved tax advisor here.