• A2, Digital Park, Dubai Silicon Oasis, Dubai, UAE
  • Mon - Fri: 8:30 AM - 6:00 PM
Accounting & Tax Advisory Practice

Annual UAE Corporate Tax Return Filing & Computation

Statutory corporate tax computation, taxable income adjustments, Small Business Relief claims, and annual EmaraTax filing.

Ensure accurate annual corporate tax filing within the statutory 9-month window. Full reconciliation of audited financial statements, tax depreciation, and loss relief.

9 Months
Filing Deadline
Window post financial year-end
9% Standard
Tax Computation
Applicable on profits > AED 375k
0% QFZP
Free Zone Rate
Qualifying Free Zone Person return
100% IFRS
Accounting Alignment
Audited financial statement base

Statutory Corporate Tax Return Requirements

Under UAE Corporate Tax Law, every taxable person must file an annual Corporate Tax Return and settle any tax payable no later than 9 months following the end of their relevant tax period. Returns must be prepared based on standalone financial statements prepared in accordance with IFRS or IFRS for SMEs.

Taxable Income Computation

Adjusting accounting net profit for non-deductible expenses, exempt dividends, and unrealized gains/losses.

Small Business Relief Claims

Filing Small Business Relief elections under Article 21 for eligible businesses with annual revenue under AED 3,000,000.

Tax Loss Carry-Forward Management

Tracking and utilizing prior-year tax losses to offset up to 75% of taxable income in subsequent periods.

Interest Capping Rules (GIR)

Applying the General Interest Deduction Limitation Rule to restrict net interest deductions to 30% of EBITDA.

Structured Execution & Statutory Roadmap

01
Audited Accounts Review

Ingesting annual audited balance sheet, profit and loss statement, and trial balance.

02
Tax Adjustment Schedule

Preparing itemized computation schedule showing additions, deductions, and taxable profit.

03
Executive Presentation & Sign-Off

Delivering detailed tax memo and return preview to the Board and CFO for formal approval.

04
EmaraTax Return Submission

Submitting return on the FTA portal and generating payment reference for corporate tax liability.

Mandatory Documentation & Prerequisites

  • Audited Financial Statements: Full statutory IFRS audit report signed by a licensed UAE chartered auditor.
  • Detailed General Ledger & Trial Balance: Complete electronic trial balance mapping all income and expense ledger accounts.
  • Fixed Asset Register: Detailed asset register showing acquisition dates, cost, and depreciation schedules.
  • Related Party Transaction Register: Schedule of all intercompany sales, management charges, and loan agreements.

Dual-Tier Chartered Review Standard

Every corporate tax computation undergoes multi-level review by chartered tax specialists and registered FTA agents, guaranteeing zero calculation errors and bulletproof audit readiness.

Direct Practice Engagement

Schedule an Advisory Review

Engage directly with certified FTA Tax Agents, MoIAT conformity specialists, and enterprise technology architects.