Corporate Tax Return in the UAE
Businesses subject to Corporate Tax in the UAE must meet specific filing and record-keeping obligations. The process goes beyond calculating tax payable. Businesses need accurate financial records that support the information reported to the Federal Tax Authority.
Under the UAE Corporate Tax Law, a Taxable Person must file its Corporate Tax Return no later than nine months from the end of the relevant Tax Period, unless another date is directed by the FTA.
When Is the UAE Corporate Tax Return Due?
The standard statutory timeframe is no later than nine months after the end of the Tax Period.
For example, the FTA confirmed that businesses whose Tax Period ended on 31 December 2025 were required to file their Corporate Tax Returns and pay Corporate Tax due by 30 September 2026.
The actual deadline for a business therefore depends on the end of its Tax Period.
What Records Should a Business Maintain?
The FTA requires Taxable Persons to maintain records and documents supporting the information included in their Tax Returns and other required submissions.
The FTA specifically identifies records relating to matters such as:
- Transactions during the Tax Period
- Assets, including purchases and disposals
- Liabilities
- Shares held at the end of the Tax Period
- Other documents supporting the information reported to the FTA
Relevant records generally need to be retained for at least seven years following the end of the Tax Period to which they relate.
What Does Corporate Tax Return Filing Involve?
A Corporate Tax Return requires the business to report information relevant to its tax position. The Corporate Tax Law specifies information including the Tax Period, Tax Registration Number, accounting basis used in the financial statements, Taxable Income, Tax Loss relief claimed, tax credits and Corporate Tax payable.This is why the quality of the underlying accounting records matters.
A business should maintain its financial records throughout the year rather than attempting to reconstruct them only when the Corporate Tax filing deadline approaches.
Common Areas Businesses Need to Control
Before filing a Corporate Tax Return, businesses should ensure that their financial records are properly maintained and that supporting documentation is available.
This includes keeping transactions organised, reconciling accounts, maintaining asset and liability records and ensuring the figures used for tax reporting can be supported by underlying documentation.
The FTA has specifically reminded businesses that inadequate record keeping can lead to administrative penalties.
Corporate Tax Compliance in the UAE
Corporate Tax compliance is therefore an ongoing accounting responsibility, not simply an annual filing exercise.
Bexford supports UAE businesses with accounting and Corporate Tax compliance, helping maintain the financial records and documentation needed for accurate reporting and timely filing.
For businesses that want to keep their accounting and tax obligations organised throughout the year, professional accounting support can provide a more structured approach to ongoing compliance.
Need help with Corporate Tax return preparation or accounting in the UAE? Speak with Bexford about your business requirements.
Government sources: