Corporate tax returns are filed electronically on the EmaraTax portal. Before filing, ensure you have finalised your IFRS-compliant financial statements, reconciled your trial balance, identified tax adjustments (e.g., unrealised gains, transfer pricing), and computed taxable income.
Filing steps:
- Log into EmaraTax
- Select the corporate tax return for the applicable period
- Enter revenue, allowable deductions, and tax adjustments
- Apply small business relief if eligible (profits < AED 3M for FY 2024–2026)
- Pay any tax due via Magnati or bank transfer
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