Tax Filing & Returns in United Arab Emirates
Corporate Tax and VAT returns. There is one annual Corporate Tax return — the UAE has no advance or quarterly instalment regime — and it must be filed, with any tax paid, within nine months of the end of the relevant Tax Period under Article 53 of Federal Decree-Law 47 of 2022; a tax period ending 31 December 2025 is therefore due by 30 September 2026. Corporate Tax is 0% on taxable income up to AED 375,000 and 9% above it (Article 3, with the threshold set by Cabinet Decision 116 of 2022). A free-zone entity that meets the Qualifying Free Zone Person conditions is taxed at 0% on Qualifying Income and 9% on non-qualifying taxable income (Articles 3(2) and 18) — the 0% is not automatic and depends on the qualifying conditions and adequate substance, so we run that analysis as part of the return. Small Business Relief may also be elected. VAT returns run on the monthly or quarterly period the FTA assigns each registrant, at a 5% standard rate.
7–20 business days
AED
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Financial statements for the tax period
Tax Registration Number
Related-party and connected-person transaction schedule
Qualifying income and substance analysis
Only for free-zone entities claiming the 0% Qualifying Free Zone Person rate — the qualifying conditions include maintaining adequate substance in the UAE.
Sales and purchase records for each VAT period
Whether your period is monthly or quarterly is assigned by the FTA per registrant.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing feeNo filing fee was confirmed from an official FTA source; tax payable is separate. The Corporate Tax audited-financial-statement revenue threshold (commonly reported at AED 50 million) and the QFZP audit requirement are set by Ministerial Decision and are likewise unconfirmed here. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Financials and transaction schedules collected.
Relief & QFZP Analysis
Small Business Relief and the Qualifying Free Zone Person position determined.
Return Prepared
Corporate Tax and VAT returns drafted and reviewed.
Your Approval
You sign off in the portal.
Filed
EmaraTax acknowledgement delivered, within nine months of the tax period end for Corporate Tax.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
Not sure this is the right service? A paid expert call is credited against your order.
Verified September 2026
Requirements and statutory fees are set by Federal Tax Authority — Corporate Tax and VAT and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.