Ministerial Decision No. 84 of 2025 and FTA Decision No. 7 of 2025 changed who needs audited financial statements for UAE Corporate Tax.
You need an audit if: your standalone revenue was over AED 50 million, you are a Qualifying Free Zone Person (any revenue), or you are part of a Tax Group (any combined revenue, the old AED 50 million threshold was removed).
For calendar-year businesses, the audited statements need to be ready in time to file the Corporate Tax return by 30 September 2026.
Full breakdown of who is affected, who is exempt (including Small Business Relief), and the practical steps to take before the deadline: UAE Corporate Tax Audited Financial Statements 2026
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