As the UAE rolls out its Corporate Tax (CT) framework, businesses operating in Freezone and Mainland jurisdictions must now comply with new corporate tax return filing requirements. Whether you’re a startup, SME, or a large enterprise, understanding your obligations under the UAE Corporate Tax Law is essential to avoid penalties and ensure smooth operations.
As the UAE rolls out its Corporate Tax (CT) framework, businesses operating in Freezone and Mainland jurisdictions must now comply with new corporate tax return fi
ling requirements. Whether you’re a startup, SME, or a large enterprise, understanding your obligations under the UAE Corporate Tax Law is essential to avoid penalties and ensure smooth operations.
In this guide, we cover everything you need to know about CT return filing for Freezone and Mainland companies — including deadlines, rates, compliance steps, and how to get professional help.
What is Corporate Tax Return Filing?
Corporate Tax Return Filing is the annual process of reporting a company’s income, expenses, and tax liabilities to the Federal Tax Authority (FTA) through the EmaraTax portal.
According to the UAE Corporate Tax Law, all taxable persons must file a return, even if their tax liability is zero.
CT Return Filing for Mainland Companies
Mainland businesses are subject to the full scope of the UAE’s corporate tax regime. Key points include:
- Tax Rate:
- 0% on taxable income up to AED 375,000
- 9% on income above AED 375,000
- Who Must File:
All mainland entities, regardless of income level. - Filing Deadline:
Within 9 months of the end of the financial year.
(Example: If your financial year ends on 31 Dec 2024, the deadline is 30 Sep 2025.) - Documents Required:
- Financial statements (audited if applicable)
- Tax computation and supporting schedules
- Evidence for deductible expenses and exemptions
Get more details from the official FTA Corporate Tax Guide.
CT Return Filing for Freezone Companies
Freezone companies may qualify for preferential treatment, but must still comply with CT return filing:
- Qualifying Freezone Persons: Eligible for 0% corporate tax on qualifying income if:
- They conduct qualifying activities
- Maintain substance in the UAE
- Prepare audited financial statements
- Non-Qualifying Income:
Subject to the standard 9% tax rate - Filing Obligation:
Even if the company enjoys a 0% rate, it must file a return annually.
Penalties for Non-Compliance
Failing to file your corporate tax return on time can lead to penalties:
- AED 10,000 for late filing
- Additional fines for incorrect or incomplete information
- Suspension of business licenses in extreme cases
How to File Your CT Return
- Register for Corporate Tax on the FTA’s EmaraTax portal.
- Maintain proper accounting records throughout the year.
- Prepare audited financial statements (recommended).
- File your return online within the deadline.
Need Assistance?
If you’re unsure how to navigate CT return filing or need help with accounting, documentation, or registration — get expert assistance here.
Their team specializes in UAE tax compliance for both Freezone and Mainland entities and can ensure your company meets every requirement without hassle.
Final Thoughts
Corporate tax is now a reality in the UAE, and staying compliant is not optional. Whether you’re a Freezone or Mainland business, filing your CT return accurately and on time is key to avoiding penalties and maintaining your company’s good standing.
For peace of mind, get a free consultation with professionals who can handle the entire filing process for you.
