How to Pay and File Corporate Tax in the UAE

By Kitaab on June 20, 2025

Managing corporate tax in the UAE involves more than just knowing the rates. From registration and documentation to timely filing and payment, there’s a clear process every business must follow. Delays or missteps can lead to penalties, so understanding the essentials early can help you stay compliant and focused on growth.

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1. Register on Emara Tax All taxable businesses must register through the EmaraTax portal:

Create an account or log in via UAE Pass
Submit your business details and supporting documents
Receive your Corporate Tax Registration Number (CTRN)

2. Prepare Your Financial Statements Ensure your books are maintained according to IFRS standards. You’ll need:

Audited or well-documented financials
A breakdown of taxable vs. exempt income
Calculations for adjusted profits and tax payable

3. File the Corporate Tax Return

The Corporate Tax Return must be filed within 9 months of your financial year-end
Returns are filed electronically via EmaraTax
Only one return per financial year is required (no provisional returns)

4. Pay the Tax Due

Payment must also be made within 9 months of the end of your financial year
Payments can be done via the portal using bank transfer, credit card, or approved channels
Always keep proof of payment for future reference.

Penalties for Non-Compliance

Failing to register, file, or pay on time may result in:

AED 10,000 penalty for late registration
AED 500 to AED 20,000 for late filing or inaccurate returns
Possible interest on late payments

Avoid penalties by staying informed and planning early.

Disclaimer: Content posted is for informational & knowledge sharing purposes only and is not intended to be a substitute for professional advice related to tax, finance, legal, compliance, or accounting. No warranty whatsoever is made in this regard, and it is not intended to provide and should not be relied on for tax/ finance/ legal/ compliance or accounting advice. The content posted is subject to future amendments / changes / clarifications in the regulation by the authorities.

For any clarifications, you may contact our finance, tax, compliance, legal team.