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Filing readiness review
We confirm the taxable person, financial period, registration details and filing deadline.
Corporate Tax Return Filing
File Your UAE Corporate Tax Return with Confidence
Corporate Tax filing is more than entering an accounting profit into a form. Your records must be complete, tax adjustments must be considered and the return must be supported by clear documentation. Credit Link helps you organise the process, understand the numbers and file by the applicable deadline.
- Clear review before submission
- Support for mainland and free zone businesses
- Deadline-focused process
- One point of contact
Corporate Tax Filing
UAE Corporate Tax, Explained Clearly
Corporate Tax is a federal tax on the taxable income of businesses and certain other persons. For many taxable persons, the general rates are 0% on taxable income up to AED 375,000 and 9% on the portion above AED 375,000.
Taxable income is not always the same as the profit shown in your financial statements. The accounting result may need adjustments for exempt income, non-deductible expenditure, related-party transactions, tax losses and available reliefs.
The return and Corporate Tax payment are generally due within nine months from the end of the relevant tax period. Credit Link turns the filing process into a clear sequence from records review to EmaraTax submission.
Important: Corporate Tax registration, filing and payment are separate steps. VAT registration does not replace Corporate Tax registration.
What we do
Our Corporate Tax Filing Support
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Accounting records review
We review the trial balance, financial statements and supporting schedules for consistency.
03
Tax adjustment assessment
We consider relevant adjustments and elections based on the information provided.
04
Corporate Tax calculation
We prepare a clear computation connecting the accounting result to taxable income.
05
Return preparation and filing coordination
We prepare the return and coordinate submission through EmaraTax.
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Payment and record-retention guidance
We explain the payable amount, deadline and supporting information to retain.
Who We Help
- UAE mainland companies
- Free zone companies
- Small and medium-sized businesses
- Professional and service businesses
- Trading and e-commerce companies
- Holding and investment structures
- Branches and groups requiring a filing review
- Natural persons carrying on a UAE business where Corporate Tax may apply
If you are still establishing the business, start with our UAE company formation service.
How it works
How the Filing Process Works
Step 1
Confirm your registration and deadline
We review the Corporate Tax registration number, legal entity details, financial year and relevant filing period.
Step 2
Collect and check the records
You receive a tailored document checklist. We review accounts, ledgers and related-party information.
Step 3
Prepare the tax computation and return
We map the accounting profit or loss to the return and consider relevant adjustments.
Step 4
Review, approve and submit
After the authorised person approves the return, filing is coordinated through EmaraTax.
Step 5
Plan the payment and next period
We confirm the payment deadline and highlight improvements for the next filing.
Checklist
Corporate Tax Filing Checklist
Providing complete, reconciled records reduces avoidable questions and helps support the positions taken in the return.
- 01Trade licence and constitutional documents
- 02Corporate Tax registration details and tax registration number
- 03Financial statements for the tax period
- 04Trial balance and general ledger
- 05Revenue and expense breakdowns
- 06Fixed-asset and depreciation schedule
- 07Bank statements and reconciliations
- 08Loan and finance schedules
- 09Related-party and connected-person transaction details
- 10Payroll and owner/manager payment information
- 11Details of foreign income, branches or permanent establishments
- 12Prior tax filings, elections, reliefs and tax-loss schedules, where applicable
- 13VAT returns for reconciliation, if VAT registered
Avoid costly mistakes
Common Corporate Tax Filing Risks
Treating accounting profit as taxable income without review
The tax calculation may require adjustments. Filing directly from the profit-and-loss statement can create errors.
Assuming a free zone company automatically pays 0%
Free zone businesses can still have registration, filing and compliance obligations subject to conditions.
Ignoring related-party transactions
UAE transfer-pricing rules can apply to domestic and cross-border transactions with related parties.
Leaving the records until the deadline
Late bookkeeping corrections and missing invoices make a reliable filing harder.
Confusing Corporate Tax with VAT
Corporate Tax applies to taxable income; VAT generally applies to supplies of goods and services. See our VAT return filing service.
FAQs
Frequently Asked Questions
Answers to common questions
What is the UAE Corporate Tax rate?
For many taxable persons, the general rate is 0% on taxable income up to AED 375,000 and 9% on the portion exceeding AED 375,000. Different rules can apply to qualifying free zone persons and certain multinational enterprises.
When is a UAE Corporate Tax return due?
A Corporate Tax return and any related payment are generally due within nine months from the end of the tax period.
Does a company need to file if it made no profit?
A registered taxable person may still need to file a return even if it made a loss, had no activity or has no tax to pay.
Do free zone companies file Corporate Tax returns?
Free zone companies are within the UAE Corporate Tax framework and can have registration and filing obligations.
Is VAT registration enough for Corporate Tax?
No. VAT and Corporate Tax are separate taxes with separate registrations, returns and payments.
Do I need audited financial statements?
Audit requirements depend on factors such as the entity, revenue, free zone or licensing rules and Corporate Tax decisions.
What happens if a Corporate Tax return is filed late?
Late filing, late payment and other compliance failures may lead to administrative penalties. Act promptly if a deadline has passed.
Can a Corporate Tax return be corrected after filing?
The appropriate correction route depends on the type and materiality of the error and the rules in force.
Related services
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