FTA EmaraTax Digital Tax Platform 2026
UAE Tax Return Filing & EmaraTax Guide
Complete walkthrough for filing tax returns on FTA EmaraTax — Corporate Tax 9-month deadlines, VAT 5% quarterly Form VAT201, TRN registration, UAE Pass authentication, and record keeping.
Centralized Digital Tax System
All tax administration, TRN applications, and return submissions in the UAE are processed digitally via the **FTA EmaraTax Portal**.
Logins are secured via **UAE Pass**, linking corporate tax accounts directly to trade license records.
Corporate Tax (CT) Return Filing via EmaraTax
| Filing Parameter | Requirement & Standard |
|---|---|
| Filing Cycle & Frequency | Annual Return (One return per financial year) |
| Mandatory Submission Deadline | 9 Months from the end of the relevant Tax Period / Financial Year |
| Required Documents & Schedules | Audited Financial Statements, Trial Balance, Tax Adjustments Schedule, & Transfer Pricing Disclosure |
EmaraTax Return Filing Steps
- 1. Log in to eservices.tax.gov.ae using corporate UAE Pass
- 2. Select Taxable Person profile & choose "Corporate Tax" or "VAT"
- 3. Click "File Tax Return" for the relevant tax period
- 4. Complete financial data fields (Revenue, Expenses, Adjustments)
- 5. Submit return & pay tax liability via credit card, GIBAN, or bank transfer
7-Year Record Retention Law
Under Federal Decree-Law No. 28 of 2022 on Tax Procedures:
- 📜 Retain sales invoices, purchase invoices, & credit notes for 7 years
- 📜 Retain trial balance, general ledger, & audited financial statements for 7 years
- 📜 Real Estate Exception: Commercial property records must be retained for 15 years
Frequently Asked Questions
The official digital tax platform by FTA handling TRN registrations, Corporate Tax returns, VAT filings, and TRC issuance via UAE Pass.
Corporate Tax returns and payments must be submitted within 9 months from the end of the financial year.
Accounting records, invoices, and tax returns must be retained for a minimum of 7 years (15 years for real estate).
EmaraTax Official Portal
• EmaraTax Direct Login: eservices.tax.gov.ae
• FTA Call Center: 800 82923 (800 TAX UAE)