ETaxFlow calculates your UAE corporate tax liability, handles Small Business Relief and free zone exemptions, and prepares your CT return records — all within your accounting system.
ETaxFlow applies the correct CT rate to every business automatically.
Everything your UAE business needs to stay CT compliant.
ETaxFlow starts with your accounting profit and automatically applies UAE CT adjustments — non-deductible expenses, exempt income, and interest limitations — to arrive at taxable income.
Tracks qualifying vs. non-qualifying income for free zone businesses. Applies 0% to qualifying income and 9% to non-qualifying income — fully documented for your CT return.
Automatically identifies if your revenue is below the AED 3 million threshold. Applies the Small Business Relief election and keeps the supporting documentation on file.
Generates the accounting records, tax adjustments, and summaries needed to support your CT return filing with the FTA — structured to match the corporate tax return form.
CT return must be filed within 9 months of financial year end. ETaxFlow tracks your year-end date, sends reminders before the deadline, and records all filings made.
Corporate tax, VAT, and payroll share the same ledger — no double entry across systems. Salary costs, input tax, and deductible expenses flow automatically into CT calculations.
"UAE corporate tax was new and intimidating for our team. ETaxFlow walked us through Small Business Relief eligibility and now our CT records are clean and audit-ready. Genuinely removed the stress."
"As a JAFZA company we needed to separate qualifying and non-qualifying income for the 0% QFZP rate. ETaxFlow handles the split automatically — our CT calculation is always correct."
The UAE CT return is not a simple tax form — it is a detailed financial disclosure submitted via EmaraTax. Understanding what is required helps you prepare throughout the year, rather than scrambling at year-end. ETaxFlow handles every item below automatically.
| Return Component | What It Covers | ETaxFlow Status |
|---|---|---|
| Financial Statements | IFRS profit & loss, balance sheet, and notes — the starting point for taxable income | Auto-generated |
| CT Adjustments Schedule | Add-backs for non-deductible items (fines, excess interest, disallowed entertainment) and deductions for exempt income | Auto-computed |
| Taxable Income Computation | Net taxable income = accounting profit ± adjustments. ETaxFlow shows this live throughout the year | Live dashboard |
| SBR / QFZP Election | Small Business Relief election (revenue ≤ AED 3M) or QFZP 0% qualifying income election for free zone entities | Eligibility flagged |
| Related Party Disclosure | Transactions with connected persons and related parties must be disclosed and must meet the arm's-length standard | TP module included |
| CT Payment | Tax due must be paid within 9 months of FYE. Late payment attracts 14% per annum interest plus a 1% monthly penalty | Deadline alerts |
The introduction of the federal Corporate Tax framework means standard bookkeeping is no longer enough. ETaxFlow works in parallel with your general ledger, automatically applying permanent and temporary tax adjustments to your net income to establish real taxable revenue bases.
Automated separation of non-deductible entertainment expenses, fines, and penalties from regular operating costs — applied at transaction level before year-end.
Keep accurate transaction logs to prove arm's-length metrics for related-party activities. Transfer pricing documentation generated automatically.
All adjusted figures export directly into the CT300 return format required by EmaraTax. Your accounting data becomes your tax return data — no re-keying.
Temporary differences between accounting profit and taxable income tracked as deferred tax assets and liabilities. Balance sheet provisions updated each period.
Common questions about UAE corporate tax compliance.
The UAE introduced a 9% corporate tax rate on taxable profits above AED 375,000, effective for financial years starting on or after 1 June 2023. Profits below AED 375,000 are taxed at 0%. Qualifying free zone businesses may be eligible for a 0% rate on qualifying income.
Yes. ETaxFlow identifies businesses eligible for Small Business Relief (revenue under AED 3 million threshold) and applies the 0% rate where applicable. The relief election is tracked and documented within the system.
ETaxFlow tracks qualifying income for QFZP (Qualifying Free Zone Person) status, separating qualifying from non-qualifying income. The 0% rate is applied to qualifying income and 9% to non-qualifying income, with full documentation for your CT return.
ETaxFlow generates taxable income calculations, tax adjustments, and the accounting records required to support your corporate tax return filed with the FTA.
The UAE corporate tax return must be filed within 9 months of the end of your financial year. ETaxFlow tracks your financial year end and sends reminders for the CT return filing deadline and payment due date.
The CT return and payment are due within 9 months of your financial year end. ETaxFlow tracks your deadline automatically.
Late CT filing incurs a penalty of AED 500 per month for the first 12 months, AED 1,000 per month thereafter. ETaxFlow tracks your deadline and sends reminders 30 and 14 days before the due date.
Guides to help you understand and manage UAE corporate tax compliance.
9% rate, who pays, adjustments, and filing deadlines
AED 3M threshold, how to elect, and what it covers
Filing deadlines, late penalties, and how to avoid them
Estimate your 9% CT liability and check SBR eligibility
QFZP qualifying income and 0% CT rate for free zones
Small business relief, CT computation and record-keeping