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UAE TAX & COMPLIANCE SUPPORT

Corporate Tax Filings

UAE Compliance Portal • B2B Structuring Division

Calculate your taxable income, adjust for tax exemptions, audit transactions between related parties under transfer pricing rules, and file your annual Corporate Tax return.

# Strategic Corporate Tax Filings# EmaraTax Dubai# Federal Tax Authority

Curatax Trust Signal

Led by senior tax consultants with extensive international corporate tax filing experience.

Specialist Highlights:

Comprehensive 9% optimization audits
OECD-aligned Transfer Pricing frameworks
Tax asset & capital allowance amortization tracking

Deep-Dive: Annual Corporate Tax Adjustments, Exemptions & Transfer Pricing

Filing your annual Corporate Tax return in the UAE involves much more than simply copying net book profits. Corporate Tax Law No. 47 of 2022 requires resident companies to adjust their commercial book profits to arrive at the exact taxable income figure.

These adjustments include calculations for tax-exempt dividends, capital gains, carry-forward loss relief, and strict limits on financing costs. For example, under Article 30 (the Interest Cap Rule), net financing expenses exceeding AED 3,000,000 are capped at 30% of the company's EBITDA, requiring advanced tax calculations to avoid over-taxation.

Strategic Pillars of Corporate Tax Return Preparation:

Taxable Income Reconciliation: Adjusting book depreciation, non-deductible entertainment expenses (capped at 50%), and fine-related outflows.
OECD-Compliant Transfer Pricing (TP): Drafting and maintaining localized master files and local files to prove that related-party transactions meet strict arm's-length standards.
Freezone Qualifying Income Audits: Conducting continuous transactional analysis to verify that freezone business lines do not inadvertently disqualify the entity from 0% tax rates.

Annual returns must be submitted and payment completed within 9 months from the end of the tax period. Curatax's senior corporate tax advisory team handles your structural and transitional filings, maximizing tax efficiency and ensuring compliance with OECD-aligned regulations.

Detailed Sub-Solutions & Operations

Taxable Income Calculations

Applying necessary adjustments on net profit, depreciation caps, and carry-forward losses.

Transfer Pricing (TP) Audits

Drafting local files and master files to validate that group transactions meet arm's-length guidelines.

Annual Tax Return Submission

Compiling and filing the complete corporate tax return via EmaraTax within the 9-month statutory window.

What are the filing timelines and rates for UAE Corporate Tax returns?

Corporate Tax returns must be filed and the corresponding tax paid within 9 months from the end of the relevant tax period (usually the financial year). The standard corporate tax rate is 9% on taxable income exceeding AED 375,000, while taxable income below this threshold qualifies for a 0% rate. Related-party transactions must strictly adhere to OECD-compliant arm's-length standards.

Frequently Asked Questions (UAE Regulations)

A:Qualifying income is eligible for the 0% tax rate. It refers to transactions conducted with other freezone entities, or international sales in specified sectors, provided the freezone person maintains adequate substance in the UAE.

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A:Yes. Under UAE Corporate Tax Law, all related-party transactions (including director salaries, shareholder loans, and group services) must comply with arm's-length standards, regardless of the company's size.

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A:Yes, you can carry forward corporate tax losses to offset up to 75% of taxable income in future financial years, provided the company maintains continuity of ownership or business operations.

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A:The Corporate Tax return and payment are due within 9 months following the end of your financial year (e.g., September 30 for a financial year ending December 31).

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