Corporate Tax records for UAE SMEs, ready before the deadline
Corporate Tax return preparation starts with the books. We keep your accounts tax-ready all year, prepare the adjustments and supporting schedules, and review the return workings with you. You submit through your own EmaraTax account.
Who this is for
SMEs with revenue up to AED 3 million
You may be able to elect Small Business Relief. We check the conditions and keep the records that support it.
Free zone companies
You want to understand whether you can be a Qualifying Free Zone Person and what records that requires.
Owners preparing their first return
Your first Corporate Tax period has ended and the return is due within nine months. We make sure the numbers are ready.
What we do
- Year-round bookkeeping and month-end close so the year-end is not a surprise
- Year-end financial statements prepared for your review, or for your external auditor where an audit is required
- Tax adjustments schedule: non-deductible expenses, exempt income and related-party items
- Small Business Relief eligibility check and supporting records
- Free zone qualifying and non-qualifying income analysis, where relevant
- Corporate Tax return workings reviewed with you before you submit in EmaraTax
How it works
Monthly
We keep your books reconciled, with numbers by the 15th of the following month.
After year-end
We close the year and prepare the financial statements and the tax adjustment schedules.
Review
We walk you through the return workings, the relief elections and the figures.
You submit
You submit the return and pay any tax through your own EmaraTax account.
Key UAE Corporate Tax rules
| Corporate Tax rate | 0% on taxable income up to AED 375,000 and 9% above that, for most businesses. |
| Return and payment | Due within 9 months of the end of your financial year (for a 31 December year-end, by 30 September). |
| Small Business Relief | Businesses with revenue up to AED 3 million can elect it for tax periods ending on or before 31 December 2029 (Ministerial Decision No. 131 of 2026). It must be elected in the return; it is not automatic. |
| Record keeping | Keep accounting and tax records for 7 years after the end of the tax period. |
| Late registration | Registering late can lead to an AED 10,000 administrative penalty. |
Summary for general information. Always confirm current rules with the Federal Tax Authority (tax.gov.ae) and the Ministry of Finance (mof.gov.ae) before acting.
Frequently asked questions
Do you submit my Corporate Tax return?
No. We prepare the financial statements, adjustments and return workings and review them with you. You submit through your own EmaraTax account.
Does my free zone company pay 0%?
Only if it meets the Qualifying Free Zone Person conditions, including adequate substance, qualifying income and audited financial statements. We help you see where you stand and keep the records the conditions require.
Do you provide statutory audit?
No. We prepare audit-ready records and financial statements for your appointed external auditor.
Can you help if I have not kept proper books?
Yes. We first agree a catch-up of the past months, quoted separately, so your Corporate Tax return is based on reconciled numbers.
Start with a free 30-minute review
An online call about how you keep your books today. You get a one-page summary of what to fix first, and a written fixed-fee proposal if you want our help.