Corporate Tax Filing in Abu Dhabi

The Corporate Tax return must be filed within 9 months from the end of the relevant tax period. For example, if your financial year ends on December 31, 2024, your filing deadline is September 30, 2025. Late filing incurs penalties of AED 500 per month for the first 12 months, increasing to AED 1,000 per month thereafter.

Non-deductible expenses include fines and penalties (except contractual penalties), donations to non-qualifying entities, entertainment expenses exceeding 50% for employees, bribes and illegal payments, income tax paid in other jurisdictions (though tax credits may apply), and personal expenses of shareholders.

Yes. Tax losses can be carried forward indefinitely to offset up to 75% of taxable income in future tax periods. However, losses cannot be carried back to prior periods. The 75% limitation ensures that businesses always pay some tax in profitable years while still benefiting from prior losses.

ADGM companies file CT returns through the FTA's EmaraTax portal like all UAE businesses. The CT return is based on audited financial statements prepared under IFRS. ADGM-specific items like regulatory capital requirements are adjusted for CT purposes where applicable.

Government grants received by Abu Dhabi businesses are generally included in taxable income unless specifically exempted. The treatment depends on the nature of the grant — capital grants may be amortised, while revenue grants are recognised in the period received. We assess each grant's CT treatment case by case.

All financial records must be maintained for at least 7 years. This includes bank statements, invoices, contracts, payroll records, and supporting documentation for all CT return line items. ADGM and free zone companies must also retain their regulatory filings and license documentation.