Financial statements review
IFRS accounts checked as the starting point.
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Your UAE corporate tax return is due, together with any tax payable, within nine months of the end of your tax period. We start from your financial statements, make the adjustments the law requires, apply the reliefs and elections you are entitled to, and file the return on EmaraTax on time.
A UAE corporate tax return is not a copy of your profit and loss. Taxable income starts from accounting profit prepared under IFRS, then adjusts for exempt income, disallowed expenses, interest limits, related party pricing and reliefs. Each adjustment needs a basis and records to support it.
Corporate tax returns are filed on EmaraTax within nine months of the end of each tax period, and any tax due is paid by the same date. For a business with a 31 December year-end, that means 30 September of the following year. The return reports accounting income and the adjustments to arrive at taxable income, tax at 0% on the first AED 375,000 and 9% above it for most businesses, and elections such as Small Business Relief or Qualifying Free Zone Person treatment.
Common adjustments include exempt income such as qualifying dividends and gains under the participation exemption, the 50% disallowance of client entertainment expenses, limits on net interest expense where it exceeds AED 12 million and 30% of adjusted EBITDA, non-deductible items such as fines and certain donations, and transfer pricing adjustments to bring related party transactions to arm's length. Larger businesses, Qualifying Free Zone Persons and tax groups must also prepare audited financial statements under Ministerial Decision No. 84 of 2025, and businesses with significant related party dealings may need to file a transfer pricing disclosure with the return.
Late filing attracts a penalty of AED 500 for each month or part month during the first twelve months, rising after that, and late payment carries further charges, so we plan the return well before the deadline. Where tax losses arise, we record them so they can be carried forward against future profits within the limits of the law, and where your first return relates to a long or short first period, we confirm the correct dates with the FTA records.
Return filing follows corporate tax registration and is supported by year-round corporate tax compliance. Small businesses claiming relief should also see small business tax support, and groups with Pakistani operations can use our international tax team.
A fixed fee per return, agreed after we review your accounts.
IFRS accounts checked as the starting point.
Accounting profit adjusted to taxable income.
Participation exemption and other exclusions.
Entertainment, fines and other limits applied.
Net interest tested against the rules.
Related party transactions and disclosure.
Small Business Relief and free zone status.
Return filed and payment scheduled.
These errors lead to penalties, reassessments or lost reliefs.
Penalties of AED 500 a month start the month after the deadline.
We file early.Returns without required adjustments overstate or understate tax.
We compute properly.Only 50% of client entertainment is deductible.
We apply limits.Small Business Relief must be elected in the return.
We elect it.Non-arm's length dealings can be adjusted by the FTA.
We review pricing.Some businesses must file on audited statements.
We flag it early.Planned backwards from the nine-month deadline.
We check your registration, year-end and accounts.
Agreed per return.
Adjustments, reliefs and tax calculated.
Computation reviewed with you.
Return filed on EmaraTax.
Standard returns at 0% and 9%.
Qualifying Free Zone Person returns.
Returns electing Small Business Relief.
Natural persons above the threshold.
Related party and group considerations.
UAE entities with Pakistani owners or affiliates.
Accounts and tax prepared together by qualified professionals.
Computation tied to the financial statements.
ACCA and ICAP Chartered Accountant qualifications.
UAE and Pakistan tax considered together.
Returns filed well before nine months.
Easy contact from either country.
Agreed per return.
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Send us your year-end and latest financial statements. We will confirm your deadline and quote a fixed fee.
Book your free consultationThis page is general information about our services, not tax, legal or financial advice for your specific situation. Laws, rates and deadlines change with each Finance Act and official notification.