Federal corporate tax has been part of life for UAE companies since 2023. For many SMEs the main challenge is not the rate, it is organisation: registering on time, keeping records and meeting deadlines. This checklist is general information, not tax advice. Rates, reliefs and deadlines can change, so confirm the current rules with the Federal Tax Authority (FTA) or your tax adviser.

The basics in brief

  • Corporate tax applies to taxable income of businesses, with a 0% rate on taxable income up to a threshold and 9% above it. The threshold at the time of writing is AED 375,000.
  • Free zone companies may qualify for a 0% rate on qualifying income if they meet the conditions, and still have obligations such as registration and filing.
  • Reliefs and special regimes exist, such as small business relief for companies under a revenue threshold for a limited number of years. Check eligibility and the election process with the FTA.
  • Our UAE corporate tax guide for SMEs explains the principles in more detail.

Checklist 1: Registration

  1. Confirm whether your legal entity is a taxable person. Most companies and some individuals running a business must register.
  2. Register through the FTA's online portal, EmaraTax, using your licence and ownership documents.
  3. Keep the tax registration number and certificate with your company records.
  4. Check the registration deadlines that apply to your licence type, and register early.

Checklist 2: Accounting records

  • Keep complete records of income, expenses, assets and liabilities in a consistent format.
  • Prepare financial statements for each tax period under the required standards. Small companies may use simplified options; confirm which apply.
  • Keep invoices, contracts, bank statements, payroll records and supporting documents for the required retention period.
  • Separate business and personal expenses. Mixed spending creates disputes at review time.

Checklist 3: Dates to calendar

  • The end of your tax period (normally your financial year).
  • The deadline for filing the corporate tax return and paying any tax due, which is generally within nine months of the end of the tax period.
  • Annual licence renewal and audit dates that influence your accounts.
  • VAT return deadlines, which run separately. See UAE VAT guide.

Checklist 4: Transactions to watch

  • Dealings with related parties and shareholders, which should be at arm's-length value and documented.
  • Entertainment and certain expenses that may be limited for tax purposes.
  • Payments to and from foreign entities, and any withholding rules.
  • Group structures and holding companies.

How software helps

A good ERP or accounting system keeps invoices, expenses and bank records in one place, tags related-party transactions, locks closed periods and produces trial balances and statements for your adviser. Tracking recurring deadlines in a compliance calendar prevents misses. See ERP vs accounting software and the compliance calendar.

A monthly routine that keeps you ready

  1. Reconcile bank accounts and review unpaid invoices and bills.
  2. Check that every expense has a document and a category.
  3. Review related-party and shareholder transactions.
  4. Close the month in your system so numbers cannot change silently.
  5. Update your compliance calendar and brief the owner.

Doing this monthly turns year-end from a rescue into a review.

We configure billing, reports and approvals around your needs. See ERP software in Dubai. For tax decisions, rely on a licensed adviser.