How to File Corporate Tax in Dubai by September 30, 2025

The United Arab Emirates introduced Corporate Tax (CT) in June 2023, marking a major shift for companies operating in Dubai and across the nation. With the first corporate tax returns due by September 30, 2025, for businesses whose financial year ended on December 31, 2024, every business owner must understand how to prepare and file correctly to avoid penalties.

Understanding Corporate Tax in the UAE

Corporate Tax is applied at a standard rate of 9% on profits above AED 375,000, while profits below that threshold remain at 0%. Free Zone businesses may still benefit from a 0% rate if they meet qualifying criteria, but all mainland and freezone companies must register and file, regardless of whether tax is payable.

The Federal Tax Authority (FTA) oversees the system, and all filings must be completed through its EmaraTax portal. For most companies, the filing deadline falls nine months after the end of their financial year. That means if your company’s fiscal year ended on December 31, 2024, you must file your return by September 30, 2025.

Step-by-Step Guide to Filing Corporate Tax

1. Confirm Your Tax Period

Identify your company’s financial year and determine when your first corporate tax return is due. Even if you operate in a Free Zone, registration and filing are mandatory.

2. Register with the FTA

Businesses must obtain a Tax Registration Number (TRN) through the EmaraTax portal. Delayed registration can lead to fines, so ensure your company’s license, work permit, and ownership details are updated before applying.

3. Prepare Financial Records

Accurate bookkeeping is crucial. Collect audited financial statements, income and expense records, payroll data, and bank statements. The UAE requires compliance with IFRS standards, so engage an auditor if needed.

4. Address Related-Party and Transfer Pricing Rules

If your business deals with related parties, prepare documentation in line with transfer pricing regulations. In 2025, these disclosures will be stricter, so business owners must keep supporting evidence ready to avoid penalties.

5. Calculate Taxable Income

Adjust your accounting profit to comply with the UAE tax law. This involves removing exempt income, applying rules on non-deductible expenses, and factoring in carried-forward losses if applicable. Only taxable profits above AED 375,000 are subject to the 9% rate.

6. File the Tax Return

Complete the return on the EmaraTax portal. Attach required schedules, related-party disclosures, and audited financial statements. Accuracy is key, as mismatches can trigger audits.

7. Pay Any Tax Due

The deadline to pay is the same as the filing deadline. Payments can be made directly through the FTA portal or approved banks.

8. Keep Records for Seven Years

Maintain tax returns, financial statements, and supporting documents for at least seven years. The FTA may audit businesses to ensure compliance.

Why Timely Compliance Matters

Failing to file or pay on time can result in penalties, late payment interest, and reputational risks. Even businesses with no tax liability—such as qualifying Free Zone companies—are required to file returns. For larger companies, new “Top-Up Tax” rules aligned with international minimum taxation may also apply starting in 2025.

Final Word for Dubai Business Owners

Corporate Tax may be new to the UAE, but it is here to stay. By preparing your financials early, registering with the FTA, and understanding the September 30, 2025, deadline, you can file smoothly and avoid unnecessary penalties. For many businesses, engaging a professional tax advisor is the smartest way to ensure compliance while staying focused on growth.