ETaxFlow reads your accounting data and prepares the UAE CT return automatically — computing taxable income, applying exemptions, generating the CT300 report, and guiding you through EmaraTax submission.
UAE CT compliance starts in your books — ETaxFlow bridges the gap between your day-to-day accounting and the annual CT return.
ETaxFlow starts from your accounting profit and applies CT adjustments: adds back non-deductible expenses, applies interest limitation rules, and computes taxable income accurately.
If your revenue is under AED 3 million, ETaxFlow identifies Small Business Relief eligibility and flags when the election should be made — protecting your business from unnecessary tax.
Businesses in DMCC, ADGM, JAFZA, and other UAE free zones can track Qualifying Free Zone Person (QFZP) income separately — preserving the 0% rate on qualifying income.
After computing CT liability, ETaxFlow generates a structured CT300 report with all required disclosures, ready to transfer into the MoF EmaraTax portal for submission.
ETaxFlow tracks your financial year end and CT return due date (9 months after FYE), sending reminders so you never miss the Ministry of Finance filing deadline.
Every CT computation is backed by detailed workings — showing where each adjustment came from in your accounts — so you can respond to FTA queries with confidence.
ETaxFlow applies the correct rate to each type of income automatically — no manual rate selection.
| Business Type | Taxable Income | CT Rate |
|---|---|---|
| UAE mainland company (standard) | Up to AED 375,000 | 0% |
| UAE mainland company (standard) | Above AED 375,000 | 9% |
| Small Business Relief (revenue ≤ AED 3M) | All taxable income | 0% |
| Qualifying Free Zone Person (QFZP) | Qualifying income | 0% |
| Qualifying Free Zone Person (QFZP) | Non-qualifying income | 9% |
| Multinational Group (Pillar Two) | Effective rate < 15% | Top-up |
UAE Corporate Tax is computed from accounting records, not guessed. Here is the exact process ETaxFlow follows — from your first journal entry to a submitted EmaraTax CT300 return.
Filing corporate returns requires complete organization of supporting records, asset depreciation schedules, and adjusted earnings sheets. ETaxFlow prepares these numbers continuously, ensuring your finance team is fully ready before deadline seasons arrive.
Automatically calculates straight-line or reducing balance depreciation adjustments aligned with UAE corporate tax deductions — updated every period without manual intervention.
Generates summaries that mirror the exact input fields required inside EmaraTax. Export CT300 schedules, taxable income workings, and supporting documents in one package.
Net interest expense monitored against the 30% EBITDA cap. Disallowed interest automatically excluded from CT deductions and carried forward per UAE CT rules.
Prior year CT losses tracked and applied up to the 75% taxable income limit each period. Loss carry-forward schedule maintained automatically.
Common questions about UAE Corporate Tax and how ETaxFlow handles them
All UAE businesses — including sole establishments and free zone entities — with taxable income above AED 375,000 must register and file a CT return. Businesses below this threshold register but pay 0%. ETaxFlow tracks your accumulated revenue and alerts you before you cross the registration threshold.
The standard rate is 9% on taxable income exceeding AED 375,000. Income up to that threshold is taxed at 0%. Qualifying Free Zone Persons (QFZPs) can access a 0% rate on qualifying income, with non-qualifying income taxed at 9%.
CT returns must be filed within 9 months of your financial year end. For a business with a 31 December year end, the deadline is 30 September of the following year. ETaxFlow generates your draft return well before the deadline and sends reminders at 90, 30, and 7 days out.
Most genuine business expenses are deductible — salaries, rent, depreciation, and operating costs. Certain expenses are not deductible, such as fines, penalties, and 50% of entertainment costs. ETaxFlow automatically tags non-deductible items during transaction entry so your taxable income figure is always accurate.
Yes. ETaxFlow is the only UAE accounting platform that manages VAT returns (quarterly), CT returns (annual), and WPS payroll from a single ledger. There is no double-entry or manual mapping between systems — every invoice you post is automatically reflected in your VAT workings and your CT computation.
Who pays, how it's calculated, deductions and filing deadlines
Deadlines, penalties, and payment dates for every year-end
AED 3M threshold, how to elect, and record-keeping rules
Full CT software overview with pricing and features
Estimate your 9% CT liability and check Small Business Relief eligibility
0% qualifying income tracking for UAE free zone companies