How to Prepare for Corporate Tax in UAE: Corporate Tax Deadline 2025

The Corporate Tax in UAE has made a drastic change in the business environment of UAE. Corporate tax was introduced to promote economic growth, transparency and fairness in all business dealings. It is the direct tax levied on the net income or profit of businesses. Corporate tax will apply to all businesses and individuals conducting business activities under a commercial license in the UAE. Residents or non-residents with permanent establishment in UAE will need to register first and get a corporate tax registration number. Corporate tax preparation includes preparing the financial statements, understanding compliance requirements and complying with corporate tax deadlines. Corporate Tax was first introduced in January 2022, and as per the law every taxable person must register for Corporate Tax. All annual taxable profits above AED 375,000 are subject to a tax rate of 9% and upto AED 375,000/- is taxed at 0%. 

Corporate Tax Filing Deadline 2025

The corporate tax return filing is to be done on an annual basis. Companies whose financial year ends on December 31, 2024 will have to file their corporate tax before September 30, 2025. Usually the deadline for Corporate Tax Filing is within 9 months from the end of the tax year. Missing the deadlines can cost you penalties. 

Penalties for Late Corporate Tax Filing

Late Corporate Tax Filing can lead to:

• AED 500 per month for first 12 months
• AED 1,000 per month thereafter

Process of Corporate Tax Return Filing in UAE

The process for filing Corporate Tax includes: 

1. Analyze the Applicability of Corporate Tax

Corporate tax is not applicable for all businesses, so analyze and study the corporate tax structure and check whether you falls in the system. Businesses with annual tasxable profits above AED 375,000 are usually applicable for corporate tax. Likely Free zone companies and mainland entities have different rules depending on their income, structure and business activities.

2. Tax Registration

Before filing you need to register for corporate tax with FTA.  Your company must have a valid Tax Registration Number (TRN), which is required for filing corporate tax returns. You can seek the help from a corporate tax service in Dubai to handle the registration process.

3. Maintain Proper Records

For filing corporate tax return you must gather all relevant documents, like financial statements, registration documents and other tax-related documents.

4. Prepare the tax return

Calculate the taxable income and deductibles, exemptions must be carefully calculated.

5. Submit the Tax Return

After preparing the tax return, submit your corporate tax return via the FTA’s e-Services platform on or before the due date. Ensure you submit the return before the deadline in order to avoid penalties.

6. Payment of Tax

Pay the tax liability as per the tax return filed. Payment details and deadlines will be provided by the FTA on their portal.

Corporate Tax Registration

As mentioned before, corporate tax registration is the first and foremost essential step toward compliance with the UAE’s tax law. Whether your business is in Mainland or Freezone, if you are a taxable person, you are required to register for corporate tax. On completing the Corporate Tax Registration, the registered person will receive a Tax Registration Number.

Documents required for Corporate Tax Registration In UAE

For Corporate Tax Registration In UAE, you need to have the following documents:

• Trade License copy
• Emirates ID and Passport of owners/partners
• Power of Attorney or Memorandum of Association (MoA)
• Contact information and business address
• Company Contact Details
• Latest Financial Statements

Common Mistakes to Avoid during Registration

Delays in Registration: Failure to register in time can incur penalties of up to AED 10,000.

Incorrect Information: Ensure all submitted details or documnets are accurate to prevent delays or rejections.

How to Register for Corporate Tax in UAE

• Log in or create an account in the FTA website
• Navigate to the Corporate Tax section
• Fill in the registration form and upload the required documents
• Submit the application and wait for the verification process
• Your application will be approved and receive your Corporate Tax Registration Number (TRN).

How Intellect Chartered Accountants Helps You Stay Compliant.

At Intellect Chartered Accountants we offer end-to-end tax solutions designed to keep your business fully compliant without stress and tensions.

Here’s how we help you achieve compliance:

• Seamless Corporate Tax Registration

We handle the entire Corporate Tax  Registration process and ensure you receive your Tax Registration Number (TRN)

• Corporate Tax Filing

Our tax professionals prepare and submit your returns with accuracy and precision. We help you file your returns before the Corporate Tax Deadline 2025, without any last-minute rush.

• Ongoing Compliance Monitoring

Our team keeps you updated with all upcoming deadlines and regulation changes and keeps everything on track by continuous monitoring.

• Continuous Support & Guidance

From accounting, to audit and tax compliance, we stand by you every step of the way.

With Intellect Chartered Accountants, you can focus on running your business while we handle the complexities of tax registration, filing and meeting compliance. Don’t wait until it’s too late. Let us help you meet all the compliance without stress.