UAE corporate tax filing is the annual CT300 return submitted on EmaraTax within 9 months of your financial year end. Every registered taxable person must file regardless of tax position. Late filing carries an AED 500 per month penalty. Riz & Mona handles CT300 preparation, taxable income calculation, elections, and EmaraTax submission.
UAE corporate tax filing is the annual CT300 return filed on EmaraTax. CT300 is the official FTA tax return form. It records accounting profit, CT adjustments, taxable income, elections, and transfer pricing disclosures.
Every registered taxable person must file an annual CT300. Zero revenue does not exempt you. A QFZP at 0% still files. SBR claimants still file. Failure to file triggers a monthly penalty regardless of tax owed.
Filing and payment are due on the same date: 9 months after your financial year end. Submitting the CT300 without same-day payment triggers late payment interest from that date.
The CT300 return is filed exclusively through the FTA EmaraTax portal There is no offline alternative. Filing and payment must be completed on the same day.
Taxable income is calculated from IFRS financials. Audited accounts mandatory above AED 50M and for QFZPs.
From accounting profit: add back non-deductibles, deduct exempt income, check SBR and QFZP eligibility.
Log in to EmaraTax, select the tax period, complete all fields, make elections, and complete TP disclosure.
Upload IFRS-compliant financials and schedules. QFZPs upload audited accounts. Files must not exceed 15MB.
Submit the CT300 and pay tax due on the same day. Filing without payment is treated as late payment.
Missing your CT300 deadline triggers an automatic monthly penalty. One day late counts as a full month. Two separate penalties run simultaneously if you file and pay late.
The CT300 cannot be completed without accurate financial statements. Supporting documents vary by entity size, QFZP status, and whether transfer pricing thresholds are met. The FTA can request all supporting records for up to 7 years after filing.
The FTA may request any of these documents during a compliance review or audit for up to 7 years after the filing date. Riz & Mona prepares and organises your full filing pack before any EmaraTax submission.
A CT300 error that triggers a 14% late payment charge costs far more than professional filing support. We manage every stage from financial statement review to EmaraTax submission.
We review IFRS financials, confirm accounting profit, and identify CT adjustments needed before calculation.
We calculate taxable income with all CT adjustments and assess SBR and QFZP eligibility before any election.
We prepare related party schedules, confirm arm's length compliance, complete TP disclosures.
We submit the CT300, coordinate same-day payment, and deliver a post-filing records pack for 7-year retention.
Riz & Mona prepares your CT300, calculates taxable income, handles SBR and QFZP elections, completes transfer pricing disclosures, and submits on EmaraTax before your deadline.
