Tax prep support
Corporation tax return preparation support
Finbryn prepares the UAE Corporate Tax computation and return from your reconciled books, including the Small Business Relief election and Qualifying Free Zone Person analysis where they apply, ready for an FTA-approved tax agent to review and file through EmaraTax within 9 months of your tax period ending.
Tax working papers
Illustrative client · August 2026
AED
- Year-end books closed and reconciledDone
- Fixed asset and depreciation scheduleDone
- Book-to-tax adjustments listedDone
- Supporting schedules for the preparerIn progress
- Handed to the signer for review and filingNext
Illustrative. An example of the document, not a client's figures.
Built from the same books as your monthly close
A Corporate Tax computation starts from the financial statements your delivery team already prepares under IFRS, adjusted for items treated differently for tax than for accounting, so the figure on the return reconciles back to numbers you have already seen rather than arriving as a surprise at filing time.
The rate, and the relief that can remove it
Corporate Tax runs at 0% on taxable income up to AED 375,000 and 9% above that. Where annual revenue has stayed at or below AED 3,000,000 in the current and every prior tax period, an eligible resident person can elect Small Business Relief and be treated as having no taxable income at all, for tax periods ending on or before 31 December 2026; a Qualifying Free Zone Person or a large multinational group member cannot make that election. We check eligibility against your actual revenue each year rather than carrying forward last year's answer.
Qualifying Free Zone Person status
A free zone company such as one registered in DMCC, DIFC, ADGM, JAFZA, RAKEZ or IFZA can keep a 0% rate on its Qualifying Income if it meets the Corporate Tax Law's substance and activity conditions, alongside its other free zone obligations. We map the entity's actual income streams against that test before the computation is built, since mixed mainland and free zone income changes the answer.
Two deadlines and a registration penalty
Registration follows the timeline set out in Federal Tax Authority Decision No. 3 of 2024, and missing it carries an AED 10,000 penalty, though the FTA's waiver initiative lifts it if the first return is filed within 7 months of the entity's first tax period. The return itself is due, with payment, 9 months after the tax period ends; for a financial year ended 31 December 2025, the FTA set 30 September 2026 as that date.
Who files with the FTA
We prepare the computation and the draft return. An FTA-approved tax agent reviews and files it through EmaraTax; we do not file it ourselves. See business setup and compliance for the registration itself, or pricing for Corporate Tax preparation rates.
Questions
Frequently asked questions: Corporation tax return preparation support
Who actually files our Corporate Tax return with the FTA?
An FTA-approved tax agent reviews and files the return we prepare, through EmaraTax.
Can we elect Small Business Relief every year?
Only while revenue stays at or below AED 3,000,000 in the current tax period and every previous one, and only for tax periods ending on or before 31 December 2026. We reassess it each year rather than assuming last year's election still holds.
Does a free zone company automatically get the 0% rate?
No. It applies to Qualifying Income only, once the entity meets the Corporate Tax Law's substance and activity conditions. We test the income mix before assuming the rate applies.
What happens if we missed the Corporate Tax registration deadline?
A late registration carries an AED 10,000 penalty, though the FTA's waiver initiative can lift it if the first tax return is filed within 7 months of the entity's first tax period.
Do you also prepare the statutory accounts?
We prepare the underlying accounts as part of bookkeeping and close, then build the tax computation from them.
Who files the return?
A credentialed signer with the required agent authorisation files the return we prepare.
What software works with corporation tax return preparation support?
Corporation tax return preparation support runs inside Xero or QuickBooks Online, whichever you already use. If you are not yet set up in either, we can configure a file in your name so you keep ownership of it once the engagement is under way.
How do we get started with corporation tax return preparation support?
Getting started with corporation tax return preparation support begins with a short review of your current records and software access. Once that is done we confirm scope and timing in writing, and ongoing work begins on the schedule agreed with you.
Related services
- Tax prep supportVAT return preparation support (Making Tax Digital)Preparation support for quarterly VAT returns filed through Making Tax Digital, built from digitally linked records in your accounting software.
- BookkeepingMonthly bookkeepingOngoing monthly bookkeeping: transactions sorted into categories, accounts reconciled and month-end reports delivered in the software you already use.
Industries
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.