Business Expenses
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Corporate Tax Filing Checklist In UAE – 2025 Guide
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Whether you’re a finance pro or a founder with a calculator phobia, corporate tax filing in UAE is now part of your annual ritual.
The good news?
It doesn’t have to be a scramble.
With the right checklist (you’re looking at it), a few calendar reminders, and a little automation, you can file like a CFO—minus the stress headaches.
Let’s break it all down, step-by-step, with everything your business needs to nail corporate tax season in the UAE.
Pre-Filing Preparation
1. Confirm Tax Registration (Yes, it’s mandatory)
If your company is operating in the UAE and earning income, it needs to be registered with the Federal Tax Authority (FTA) for Corporate Tax.
Checklist:
- Sign up on the EmaraTax portal
- Obtain your Corporate Tax Registration Number (TRN)
- Save that TRN in a safe place (or three)
2. Verify Your Financial Year
Sounds basic, but it matters. Most companies run Jan 1 to Dec 31. If you operate on a different timeline, you’ll need approval.
Checklist:
- Double-check your MoA or AoA
- Make sure your financial year is officially reported to the FTA
3. Finalize Financial Statements
Before filing anything, you need the books closed. And we’re talking IFRS-compliant audited financials here, not Excel sheets last touched in March.
Checklist:
- Ensure audit is completed
- Reconcile all ledgers and documentation
- Prepare your trial balance and P&L
4. Determine Taxable Income (A.K.A. No More Guessing)
Calculate your net profit per IFRS standards. Then adjust for expenses and exemptions under UAE CT Law.
Checklist:
- Add back non-deductible expenses
- Subtract exempt income
- Arrive at your taxable income figure
5. Assess Applicable Exemptions and Reliefs
Free Zone Entity? Small Business Relief? Group Structure? This is where you save.
Checklist:
- Identify all exemptions your business qualifies for
- Keep records to justify every claim
6. Calculate Corporate Tax Payable
Time to face the numbers:
- 0% on taxable income up to AED 375,000
- 9% on anything above
Pro Tip: Keep your taxable income below the threshold if you qualify for Small Business Relief.
Documentation Checklist
7. Maintain Core Documentation
The FTA doesn’t like surprises. Neither should you. Maintain a digital vault of everything.
What you need:
- Audited financial statements
- Tax computation worksheets
- Contracts, agreements, invoices
- Bank statements and ledgers
- Transfer pricing documentation (if applicable)
8. Transfer Pricing Compliance (If You’re Big Enough to Matter)
If your company crosses AED 50 million in revenue or engages in related-party transactions, you’re in TP territory.
Checklist:
- Maintain contemporaneous TP documentation
- Prepare a Master File and Local File
- File TP Disclosure Forms with your tax return
9. Store Everything Like a Tax Nerd
The FTA requires you to hold onto documents for 7 years. Don’t lose them in a laptop crash.
Checklist:
- Back up files to secure cloud storage
- Lock access to sensitive data
- Schedule annual reviews of your tax archive
Filing Process (AKA Showtime)
10. File Your Corporate Tax Return
It’s all done online via EmaraTax. No paper shuffling, no trips to the FTA office.
Deadline: 9 months after the end of your financial year.
- Example: FY ends Dec 31, 2024? File by Sept 30, 2025.
Checklist:
- Prepare and double-check all figures
- Submit electronically on EmaraTax
- Save proof of submission
11. Pay Your Corporate Tax
Once filed, pay the amount due in full. Late payment means penalties. No, they’re not small.
Checklist:
- Make payment online via EmaraTax
- Record transaction ID and proof
- Reconcile payment in your books
Post-Filing Action Items
12. Stay FTA-Ready
Filed doesn’t mean forgotten. The FTA may reach out for clarifications, audits, or even a little surprise pop-in.
Checklist:
- Monitor your EmaraTax account for notices
- Set up email/SMS alerts for FTA messages
- Assign a point person to handle responses
13. Update Internal Processes
What worked, what didn’t, what nearly burned down? Use the learnings.
Checklist:
- Hold a post-mortem with finance & compliance teams
- Streamline monthly accounting
- Prep a better timeline for next year’s tax calendar
14. Plan for Provisional Tax Payments (If You’re a Whale)
If your taxable income is huge, the FTA might request advance payments next year. Be ready.
Checklist:
- Assess whether you cross the payment threshold
- Build provisional payments into next year’s budget
- Get advice from your tax consultant
CrossVal Pro Tip: Automate Early, Win Later
Don’t make tax season a mad dash. Automate your monthly close process, use accounting software that syncs with your bank, and document expenses as they happen.
The goal? Make tax filing a 10-minute task, not a three-week scramble.
Bonus tip:
- Integrate CrossVal for smarter financial workflows
- Set monthly tax-ready reporting deadlines
- Review financial health every quarter to avoid surprises
Final Thoughts: No Room for Guesswork
Corporate tax in the UAE is here to stay. But with a checklist like this (and maybe a CrossVal subscription), you’re not just staying compliant — you’re staying ahead.
So breathe easy, bookmark this guide, and make your accountant proud.
Read more:
Frequently asked questions
Everything you need to know about the questions you have in your mind
