Zero revenue, a trading loss, Small Business Relief, or 0% Qualifying Free Zone Person income does not remove your UAE corporate tax filing duty. There is no threshold below which filing becomes optional and no "nil return exemption."
A return showing zero taxable income and zero tax payable is called a nil return, and it must be filed through EmaraTax within nine months of the end of your tax period, exactly like a return with tax due. Miss it and the FTA charges AED 500 for every month the return is late, rising to AED 1,000 a month after the first 12 months, with no exception for the fact that no tax was ever owed.
This applies to dormant companies, loss-making businesses, businesses under the AED 375,000 threshold, businesses electing Small Business Relief, and free zone entities with full Qualifying Free Zone Person status. The only way to stop the filing duty is to formally deregister with the FTA.
Full details on how to file a nil return step by step on EmaraTax, the exact penalty schedule under Cabinet Decision No. 75 of 2023, the 30 September 2026 deadline, and the most common mistakes businesses make: Nil Corporate Tax Return UAE 2026
Top comments (0)