For step-by-step instructions on how to submit the return through EmaraTax, please refer to our instruction.
The tax return is submitted through the EmaraTax electronic platform: https://eservices.tax.gov.ae/.
Applicable regulations: Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The corporate tax return form and the procedure for its completion are approved by the Federal Tax Authority.
This sample is based on the following assumptions:
The company "Habibi-FZCO" is a legal entity registered in a free zone. Its annual revenue amounts to AED 2,500,000, and its taxable income is AED 450,000. The Small Business Relief, as stipulated by Ministerial Decision No. 73 of 2023, is applied.
A Taxable Person is eligible to claim Small Business Relief if its revenue for the first and subsequent Tax Periods up to 31 December 2026 does not exceed AED 3,000,000. In such a case, when submitting the return, the option “Small Business Relief” must be selected. The Taxable Person will then be exempt from calculating and paying Corporate Tax on its taxable income.
The ...