returns are due for a 31 December year enddue today

UAE Corporate Tax registration and return filing, Dubai

Fixed fee, quoted in writing before any work starts. No hourly billing.
We file on EmaraTax, you do not. One document list, then we handle the portal.
25 years of UAE filings. Members of the Emirates Association for Accountants and Auditors.

Book a free review

A 20-minute call. We tell you what you must file, when it is due, and what it will cost.

Standard Auditing is a Dubai audit and tax firm that handles UAE Corporate Tax registration and return filing for mainland and free zone companies. We confirm whether you can elect Small Business Relief, prepare the return, and submit it on the EmaraTax portal for a fixed fee of AED 750 or AED 1,500 plus VAT.

25+years in the UAE

4,000+engagements delivered

500+businesses served

98%of clients stay with us

4.9Google rating

Do you have to register for UAE Corporate Tax?

Yes, in almost every case. Any company holding a UAE trade licence must register for Corporate Tax with the Federal Tax Authority and file a return, even when the tax due is nil and even when the company did not trade at all. The AED 10,000 penalty attaches to registering late, not to owing tax.

Three points catch people out more than any others:

Free zone companies are not exempt. A Qualifying Free Zone Person can reach 0% on qualifying income, but registration and filing are still compulsory.
Small Business Relief is cumulative, and it expires. Revenue must have stayed at or below AED 3 million in this and every earlier period. Exceed it once and the relief is gone for good. It runs only to 31 December 2026.
A dormant company still has an obligation. No income does not mean no return.

Check your position in three questions

Where is your company licensed?

Question 1 of 3

How much does UAE Corporate Tax filing cost?

Standard Auditing charges AED 750 plus VAT to prepare and file a Corporate Tax return where you qualify to elect Small Business Relief, and AED 1,500 plus VAT where the tax has to be computed and paid. Both cover one return for one financial year and include Corporate Tax registration support.

Filing only

For companies whose revenue has never exceeded AED 3 million and which qualify to elect Small Business Relief.

AED750plus VAT

One return, one financial year.

Small Business Relief eligibility assessment, including the cumulative revenue test
Corporate Tax registration support
Corporate Tax return preparation
Compliance check against your trade licence and financials
Review and submission on the EmaraTax portal

Most businesses

Filing and tax payable

For companies that must compute and pay Corporate Tax, typically once revenue has passed AED 3 million.

AED1,500plus VAT

One return, one financial year.

Everything in Filing only
Full tax computation and payment summary
Review of financials and year-end adjustments
Compliance review and supporting documentation
Advice on allowable deductions and adjustments
A named accountant on WhatsApp and email

Both fees cover a single Corporate Tax return for one financial year, and VAT is charged at 5% on the fee. Small Business Relief applies only to tax periods ending on or before 31 December 2026. For year ends after that, the AED 375,000 nil band and the 9% rate apply unless the rules are extended. Bookkeeping, statutory audit and VAT return work are quoted separately. If your books are not in a filing-ready state we will say so on the call, not three days before the deadline.

How does the Corporate Tax filing process work?

Four steps, usually inside two weeks. A free 20 minute call establishes your position, we confirm it in writing with a fixed fee before any work begins, you send one set of documents, and we file on EmaraTax and send you the confirmation and working papers.

A free 20 minute call

We ask for your trade licence, your financial year end, your last set of accounts and whether you already hold a Corporate Tax Registration Number. Nothing else.

Within one business day

Your position, confirmed in writing

We tell you whether you must register, whether you can elect Small Business Relief, your exact deadline and the fixed fee. You decide from there.

Same week

You upload documents once

One request list, not five. We prepare the computation and the return, and come back to you only where something genuinely needs your decision.

You spend about an hour

Filed on EmaraTax, with proof in your inbox

We submit the return and send you the submission confirmation, the filed return and the working papers to keep for your records.

Before your deadline

An accountant signing a document at a desk — **You send documents once**The request list is fixed at step two, so there is no drip-feed of follow-up emails in the last week before the deadline.

What are the penalties for filing late?

Late registration costs a one-off AED 10,000. Late filing costs AED 500 for every month or part month during the first year, then AED 1,000 a month from month thirteen. Unpaid tax accrues interest at 14% a year. One day late counts as a full month.

Sources. Registration and filing penalties are set by Cabinet Decision No. 75 of 2023, as amended by Cabinet Decision No. 10 of 2024. The 14% late payment interest is set by Cabinet Decision No. 129 of 2025. Figures current at 31 July 2026. We confirm what applies to your company, and your exact deadline, on the call.

10,000AED, one-offRegistering lateCharged once for missing the Corporate Tax registration deadline for your licence.

500AED per monthFiling late, months 1 to 12For each month or part month the return is outstanding.

1,000AED per monthFiling late, month 13 onwardThe monthly charge doubles the longer it runs.

14%per yearPaying lateInterest on the unpaid tax, running from the day after the due date until it is settled.

Should you file it yourself or use a firm?

You can file your own return on EmaraTax at no cost, and for a simple dormant company that is often reasonable. The risk sits in the positions taken in the return rather than the submission itself, and a wrong position usually surfaces months later, once penalties and interest have already accrued.

Comparison of the three routes a UAE company usually considers for its Corporate Tax return.
	Filing it yourself	A low cost agent	Standard Auditing
Typical cost	No fee, plus your own time	AED 300 to 600	AED 750 to 1,500 plus VAT
Small Business Relief test	You apply the cumulative revenue test yourself	Often assumed from the current year alone	Tested against this and every earlier period
Free zone status	You judge your own qualifying income	Rarely assessed in depth	Substance and qualifying income reviewed
Who is accountable	You are	Usually nobody after submission	A licensed firm carrying professional indemnity cover
If the FTA queries it	You respond alone	Often uncontactable by then	We hold the working papers and respond
Best suited to	A dormant company with no transactions	Simple filings where cost is the only concern	Trading companies, free zone entities, and anyone already late

If your case really is the first column, we will say so on the call. We would rather lose an AED 750 fee than file a return that does not need us.

Who is Standard Auditing?

Standard Auditing is a Dubai based audit, tax and accounting firm working with UAE businesses since 2000. The practice is a member of the Emirates Association for Accountants and Auditors, carries professional indemnity insurance, and is registered or listed with the UAE free zone authorities named below.

Founded: 2000Over 25 years working with UAE businesses
Engagements: 4,000+Across audit, tax, VAT and bookkeeping
Clients: 500+UAE mainland and free zone companies
Membership: EAAAEmirates Association for Accountants and Auditors
Office: Al Hamriya, DubaiNBQ Building 112, Khalid Bin Al Waleed Road

Registrations and memberships. We confirm the current status for your specific zone on the call.

DMCCDAFZADIFCMeydan Free ZoneSHAMS (Sharjah Media City)JAFZADubai Chamber of Commerce (membership, not a free zone)

Reviewed by the Corporate Tax team at Standard Auditing

The tax positions described on this page are reviewed by the firm's Corporate Tax team against the Federal Decree Law No. 47 of 2022 and the Cabinet and Ministerial Decisions issued under it. Every client return is prepared and reviewed by a qualified accountant before it is submitted on EmaraTax.

Nothing on this page is tax advice for a specific company. UAE Corporate Tax outcomes turn on your licence, your tax period, your substance and the elections made in the return, which is what the free review call is for.

Last reviewed 31 July 2026Covers tax periods from 1 June 2023Jurisdiction United Arab Emirates

What Our Clients Say

Real Google reviews from UAE businesses that trust Standard Auditing.

“We have been working with Standard Auditing since 2016 for our auditing, accounts and taxation. They have proven both proficient and trustworthy.”

RavichandranFinancial Manager, Silver Bright

“Standard Auditing guided us through preparation, registration and compliance for VAT. Their advice was invaluable throughout.”

Alex SmithChief Executive, Financial Report Limited

“An exemplary level of diligent and professional service. Their proactive approach is why we refer them across our network.”

Mohammed A OmarChief Executive, Fortune Consulting FZE

“A longstanding partnership that has contributed a great deal to our journey. We are glad to give this reference.”

Senthil KumarManaging Director, Triway Technologies LLC

Frequently Asked Questions

UAE Corporate Tax questions we are asked most

Yes. Registration is a separate obligation from paying tax. Every taxable person holding a UAE licence must register with the Federal Tax Authority and file a Corporate Tax return, even where the tax due is nil and even where the company was dormant for the whole period. The AED 10,000 administrative penalty is attached to registering late, not to owing tax.

UAE Corporate Tax is charged at 0 per cent on taxable income up to AED 375,000 and 9 per cent on taxable income above AED 375,000. Separately, a resident company whose revenue has never exceeded AED 3 million may elect Small Business Relief and be treated as having no taxable income for that period.

A resident person qualifies if revenue in the current tax period and in every previous tax period has stayed at or below AED 3 million. The test is cumulative, so exceeding AED 3 million once removes the relief for that period and for all future periods. Under Ministerial Decision No. 73 of 2023 the relief is available for tax periods from 1 June 2023 to 31 December 2026. It is not automatic and must be elected in the return on EmaraTax.

No. Free zone companies are not exempt, but a Qualifying Free Zone Person pays 0 per cent on qualifying income. That status depends on maintaining adequate substance in the zone, earning qualifying income, meeting transfer pricing requirements and preparing audited financial statements. Registration and filing remain compulsory, and failing a condition can move the company to the 9 per cent rate for that year and the following four.

A Corporate Tax return is due nine months after the end of the tax period. A company with a 31 December 2025 year end must file by 30 September 2026. A company with a 30 June year end files by 31 March. Corporate Tax has applied to financial years starting on or after 1 June 2023, so a company that has never filed may have more than one period outstanding.

Under Cabinet Decision No. 75 of 2023, late filing attracts AED 500 for each month or part month during the first twelve months, then AED 1,000 for each month or part month from the thirteenth month. Late registration attracts a one off AED 10,000 penalty. Late payment attracts interest at 14 per cent a year on the unpaid tax under Cabinet Decision No. 129 of 2025. A delay of one day counts as a full month.

Trade licence, memorandum of association, Emirates ID and passport copy of the owner or authorised signatory, financial statements or a trial balance for the tax period, and your EmaraTax login if the company is already registered.

If the bookkeeping is not in a filing-ready state we will say so on the call and quote that separately, rather than discovering it three days before the deadline.

Yes. Any company can file its own return on the EmaraTax portal, and for a dormant company with no transactions that is often a reasonable choice.

The risk is not the submission, it is the positions taken in it: electing Small Business Relief without meeting the cumulative revenue test, claiming Qualifying Free Zone Person status without the required substance, or treating disallowable expenditure as deductible. Those errors surface later, when penalties and interest have already accrued.

Find out where you stand, before the deadline decides for you.

A 20-minute call with a senior accountant. You will leave the call knowing your deadline, your likely position, and what it will cost.

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No cost for the call and no obligation afterwards.
You speak to an accountant, not a call centre.
Your figures stay between you and us.
Office in Al Hamriya, Dubai. Come in if you prefer.