How to file your income tax return in United Arab Emirates

Who must file

In most countries, anyone with income above the tax-free amount who was not fully taxed through payroll withholding must file: the self-employed, landlords, company directors and anyone with more than one income source. Companies file their own return. Check Federal Tax Authority (FTA)'s rules for employees, who are sometimes exempt or auto-assessed.

There is no personal income tax. Every licensed business files a corporate tax return; individuals file only if their business turnover exceeds AED 1 million a year.

Tax year and deadline

Every country fixes a tax year and a filing deadline a few months after it ends. Federal Tax Authority (FTA) publishes both. Put the deadline in your calendar with a reminder a month before, because late filing is penalised even when no tax is due.

Tax year: The business's own financial year, commonly 1 January to 31 December.

The corporate tax return and payment are due within 9 months of the end of the financial year (30 September for calendar-year businesses).

What you need

Your TRN and login for Federal Tax Authority (FTA)'s online service.
Employment income statements from each employer showing pay and tax withheld.
Your invoices, bank statements and expense records if you are self-employed.
Certificates for pension contributions, insurance, donations and other reliefs you will claim.
Last year's return, to check nothing is missed.

Filing step by step

Log in to Federal Tax Authority (FTA)'s online service on EmaraTax (Federal Tax Authority) and open the return for the year.
Check any pre-filled income against your own records and add anything missing.
Enter business income and allowable expenses, then reliefs and deductions with the supporting figures.
Review the calculation, submit, and save the acknowledgement. Pay any balance by the payment deadline.

Employees and salary tax

Employers in United Arab Emirates withhold income tax from salaries and pay it to Federal Tax Authority (FTA). Keep your payslips and the annual statement; the return reconciles what was withheld against what is due, and refunds arise when too much was taken.

If you are late

Late returns attract a fixed penalty and late payment attracts interest, both set by Federal Tax Authority (FTA). File even if you cannot pay in full; penalties for not filing are usually heavier than for paying late, and most authorities allow instalment plans.

Questions people ask

Do I need to file if my employer already deducted tax?

It depends on United Arab Emirates's rules. Some countries require every taxpayer to file, some auto-assess employees, others exempt employees with a single employer and no other income. The rule for United Arab Emirates is set out above.

What if I had no income?

If you are registered with Federal Tax Authority (FTA), you may still have to file a nil return. Failing to do so is treated as a late return in many countries.

Can I file late without a penalty?

Rarely. Some authorities allow an extension if requested before the deadline. Otherwise file as soon as possible; penalties often grow with time.

Should I use an accountant?

If you are employed with no other income, the online service is designed for you. If you run a business or have foreign income or property, an accountant usually saves more than the fee.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Federal Tax Authority (FTA) before acting on it, and tell us if you find something out of date so we can correct it.