The filing deadline is nine months after the end of the relevant tax period. For a December year-end, this means filing by 30 September of the following year. The return is filed through the EmaraTax portal. It must reconcile from the accounting net profit, with specific adjustments for non-deductible expenses, exempt income, and available reliefs. Supporting schedules include related party disclosures, depreciation schedules, and — for free zone companies — a qualifying income analysis.
Pro tip: Do not wait until month nine to begin preparation. Gathering audit reports, finalising related party documentation, and preparing the reconciliation from accounting profit to taxable income typically takes two to three months.
See also: Taxable Income, Federal Tax Authority (FTA), Financial Statements
