In the UAE, the corporate tax (CIT) return is due within 9 months of the end of the tax period. Accordingly, most companies in the UAE must file their first CIT return by the end of September 2025.

The declaration will require you to declare important tax benefits and decide on the choice of tax calculation methodology based on several key parameters. Therefore, it is worth starting work on preparing for filing the declaration in advance.

We have prepared a visual checklist outlining the five steps required to prepare for filing a UAE CIT return.