Corporate Tax Return Filing: Deadlines and Documentation Requirements

Executive Summary

Corporate Tax returns must be filed within nine months from the end of the relevant Tax Period [Federal Decree-Law No. 47 of 2022, Article 53]. Taxable Persons must submit a Tax Return accompanied by financial statements prepared in accordance with accepted accounting standards, with audited financial statements required for certain categories of taxpayers based on revenue thresholds or specific circumstances.

Legal Basis

• Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses, Articles 53-54
• Federal Decree-Law No. 28 of 2022 on Tax Procedures, Articles 47-48
• Cabinet Decision No. 74 of 2023 on the Executive Regulation of Tax Procedures
• Ministerial Decision No. 84 of 2025 on Audited Financial Statements
• Ministerial Decision No. 114 of 2023 on Accounting Standards and Methods

Analysis

The Corporate Tax Law establishes a unified filing deadline of nine months following the end of each Tax Period [Article 53(1)]. The Tax Period generally aligns with the financial year, which is typically 12 months unless the Authority approves a different period [Article 57].

The Tax Return must reflect the Taxable Person's financial position and include:

• Financial statements prepared under IFRS or IFRS for SMEs [Ministerial Decision No. 114 of 2023, Article 2]


• Calculation of Taxable Income with all required adjustments


• Any elections or claims for relief

Key Requirements

Filing Deadline:

• Nine (9) months from the end of the Tax Period


• Payment of Corporate Tax due by the same deadline

• Completed Tax Return in the form prescribed by the FTA


• Financial statements (standalone or consolidated, as applicable)


• Audited financial statements if revenue exceeds AED 50 million [Ministerial Decision No. 84 of 2025]


• Transfer Pricing documentation (Master File and Local File) if applicable

• Taxable Persons with revenue exceeding AED 50,000,000


• Qualifying Free Zone Persons


• Tax Groups (special purpose audited financial statements)

Critical Considerations

> ⚠️ Important: Failure to file the Tax Return by the deadline triggers administrative penalties under Cabinet Decision No. 75 of 2023. Late filing penalties apply regardless of whether tax is due.

> 💡 Note: The FTA may grant extensions in exceptional circumstances, but applications must be submitted before the original deadline via the EmaraTax portal.

• First Tax Period deadlines vary based on when the business commenced or became subject to Corporate Tax
• Natural persons conducting business have specific registration timelines per FTA Decision No. 3 of 2024