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EmaraTax is the Federal Tax Authority’s online portal for all UAE tax filings — VAT, Excise Tax, and now Corporate Tax. If you are filing your UAE Corporate Tax return for the first time, here is exactly what to expect and how to get it right.

Step 1: Confirm Your EmaraTax Registration

Before you can file, your business must be registered for Corporate Tax on EmaraTax. If you registered when CT launched in 2023, your TRN (Tax Registration Number) is already active. Log in at eservices.tax.gov.ae and confirm your CT account is showing as active.

If you have not registered yet, do it immediately — late CT registration carries an AED 10,000 penalty.

Step 2: Prepare Your Financial Statements

Your Corporate Tax return is based on your accounting net profit — adjusted for UAE CT-specific items. You need:

• Profit and Loss Statement for the tax period
• Balance Sheet as at year end
• A schedule of related party transactions (if any)
• Supporting workings for any deductions claimed

Step 3: Calculate Your Taxable Income

Start with your accounting profit and make the following adjustments:

• Add back: non-deductible expenses (entertainment above 50% threshold, interest above 30% EBITDA cap, fines and penalties)
• Deduct: exempt income (qualifying dividends, capital gains on qualifying shareholdings)
• Apply: any available tax losses from prior periods

Step 4: Check Small Business Relief Eligibility

If your revenue is AED 3 million or below for the tax period, you can elect for Small Business Relief — bringing your CT liability to zero. This must be actively elected on the return. It does not apply automatically.

Step 5: Complete and Submit on EmaraTax

Log into EmaraTax, navigate to Corporate Tax, and complete the CT return form. Key sections include:

• Revenue declaration
• Taxable income computation
• Small Business Relief election (if applicable)
• Tax payable calculation
• Payment initiation

The deadline for businesses with a December 31, 2025 year-end is September 30, 2026.

Step 6: Pay Your Corporate Tax

Payment is made directly through EmaraTax via bank transfer or credit card. Keep your payment confirmation — you will need it for your records and for any future FTA audit.

Need Professional Help?

FSH Financial Consultants handles the entire Corporate Tax filing process for UAE businesses — from financial statement preparation to EmaraTax submission and payment. We serve clients across Sharjah, Dubai, and Abu Dhabi.

Call us on +971 55 678 53 51 or email info@fshconsultants.com.