Corporate Tax Filing in Fujairah

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.

Yes. You can bring your financial records, bank statements, and supporting documents to our Creative City Fujairah office (Twin Towers, M1 Office No 9). We will review, prepare your CT computation, and file through EmaraTax. We recommend scheduling an appointment for document drop-off.

Fujairah oil storage revenue (throughput fees, storage charges, ancillary services) is taxable at the standard 9% rate above AED 375,000. Capital allowances on storage infrastructure reduce taxable income. Companies in Fujairah Free Zone must assess whether storage income qualifies for the 0% QFZP rate.

Non-filing penalties start at AED 500 for the first month after the deadline, increasing to AED 1,000 per month thereafter. Additionally, any unpaid tax accrues late payment penalties. These penalties apply to all Fujairah businesses regardless of whether tax is actually due.