Website Last updated:

July 30, 2026

This guide details the UAE Corporate Tax Return, outlining the filing obligations for Taxable Persons under Article 53. It explains the self-assessment nature of the tax and covers the main sections of the return, from declaring Taxable Person information to making key elections like Small Business Relief. The guide describes the process of calculating Taxable Income from Accounting Income and details various schedules for specific items such as Free Zone income, Tax Losses, Participation Exemption, and Transfer Pricing disclosures, providing a complete walkthrough for accurate and timely filing.

Tax Returns

Corporate Tax Guide | CTGTXR1

November 2024

1. Glossary

2. Introduction

2.1. Overview
2.2. Purpose of this guide
2.3. Who should read this guide?
2.4. How to use this guide
2.5. Legislative references
2.6. Status of this guide

3. Overview of a Tax Return

A. Revenue Schedule

B. Non-qualifying RevenueE. Substance (Free Zones)

C. Qualifying Financial Assets or Liabilities Schedule

Contents