You have 9 months from your financial year-end to file. Use this checklist to walk in ready.
Financial data
- IFRS financial statements (audit if revenue > AED 50M)
- Trial balance for the tax period
- Fixed asset register + depreciation schedule
- Prior-year losses carried forward
- Bank statement reconciliations
Tax adjustments
- 50% add-back on client entertainment
- Non-deductible fines/donations
- Interest deduction cap (30% EBITDA if net interest > AED 12M)
- Unrealised gains/losses election
Elections
- Small Business Relief (revenue ≤ AED 3M)
- Tax group (if applicable)
- QFZP election (free zone only)
- Realisation basis / participation exemption
Filing on EmaraTax
- Log in and open the CT return
- Complete each schedule
- Attach financial statements
- Submit and download acknowledgement
- Pay any tax due before the deadline
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Frequently asked questions
Quick answers to common UAE corporate tax questions.
This article is for general guidance only and reflects FTA rules as of May 2026. Always confirm your specific position with a qualified UAE tax advisor.