At Par · United Arab Emirates
Who gets your first UAE Corporate Tax return ready to file by 30 September 2026?
For a financial year ending 31 December 2025, your first return and payment are both due by 30 September 2026 on EmaraTax. At Par closes and reconciles your books and prepares the return and the financials behind it, so you or your tax agent can file with confidence.
An ACCA is accountable. The finance team you don't hire.
Your first UAE Corporate Tax return for a 31 December 2025 year-end is due 30 September 2026 — filing and payment fall on one deadline via EmaraTax. At Par closes the books, reconciles them, and prepares the return and financials. You authorize and file; we never move your money.
What this means for your books.
What is due on 30 September 2026, and at what rate?
Your first Corporate Tax return and payment are both due within nine months of your financial-year end — 30 September 2026 for a year ending 31 December 2025.
Corporate Tax is 0% on taxable income up to AED 375,000 and 9% above AED 375,000. Filing and payment sit on a single deadline in EmaraTax, so the books need to be closed and the numbers final well before the date. This deadline is still ahead — about two months away — not passed.
Source: FTA / Federal Decree-Law No. 47 of 2022.
Can I still get the AED 10,000 late-registration penalty waived?
Only if your first tax period is a recent one and you file the first return in time — this waiver covers the first tax period only, and many calendar-year businesses have already passed it.
The FTA waives or refunds the AED 10,000 late-registration penalty when the first Corporate Tax return is filed within seven months of the first tax period end — earlier than the normal nine-month date, and it was not extended. For a first period ending 31 December 2025, that date is 31 July 2026. Businesses whose first period ended 31 December 2024 lost this window on 31 July 2025. Check your own first tax period before you rely on it.
Source: FTA penalty-waiver decision — first tax period only.
Could Small Business Relief mean you owe 0% this year?
If you are a resident business with revenue at or below AED 3,000,000, you may elect Small Business Relief and be treated as having no taxable income for the period.
Small Business Relief lets an eligible resident taxable person elect to be treated as having no taxable income — an effective 0% — for tax periods ending on or before 31 December 2026. It must be re-elected in each period's return, and it excludes Qualifying Free Zone Persons and large multinational-group members. You still file; At Par prepares the return and the working behind the election.
Source: Ministry of Finance — Small Business Relief.
What does At Par do, and what do you do?
At Par closes and reconciles the books and prepares the return and financials; you or your tax agent authorize, file and pay through EmaraTax.
At Par prepares; you authorize and file. It never moves your money, and a qualified accountant (ACCA) is accountable for the work. For e-invoicing, At Par is not a UAE Accredited Service Provider and does not transmit e-invoices to the FTA — your own system and your chosen Ministry-accredited ASP do that. We get the books, TRN and VAT invoice fields clean so that handoff works. VAT context, for reference: standard rate 5%, mandatory registration at AED 375,000, voluntary at AED 187,500.
Source: FTA / Ministry of Finance.
One document in. Recorded, with its evidence.
Read, checked twice, recorded.
It balances · evidence attached · append-only. At Par records it — you still authorize the payment.
At Par prepares. Two checks agree. You authorize.
Two checks must agree before anything is recorded. Evidence on every figure. Append-only records. A qualified accountant (ACCA) is accountable. You authorize everything that moves money — At Par never moves it. At Par prepares your filings; you or your authorised tax agent submit them through the official channel.
Priced against the hire, not the software.
A qualified accountant in Dubai typically costs AED 10,000–20,000 a month. At Par is a fraction of that — the accountant and the accounting system in one, an ACCA accountable.
Flat monthly, sized to your volume. Start with a 30-day paid pilot; no lock-in.
- Bookkeeping and monthly close
- VAT reconciled and returns prepared
- An ACCA accountable — you authorize and file
- Everything in Books
- Corporate tax return prepared
- Monthly management reports
- Priority answers to your finance questions
- Everything in Books + Tax
- Multiple entities or group
- CFO-level reporting and advisory
Every plan starts with a 30-day paid pilot · billed monthly, no lock-in · an ACCA accountable · you authorize everything that moves money. Exact scope sized on your call.
The work, service by service.
Full-service accounting · Bookkeeping review & month-end close · Catch-up & cleanup · QuickBooks review · Xero review · Payroll · CFO & management reporting
Asked by UAE businesses.
Do you do audit? +
No. We do not provide audit or assurance services. At Par closes and reconciles your books and prepares audit-ready records and your Corporate Tax return; your auditor, where you need one, stays separate. Clean, reconciled books reduce audit risk and make any audit faster.
Does At Par file the return, move the money, or transmit e-invoices? +
No. At Par prepares; you or your tax agent authorize, file and pay through EmaraTax. It never moves your money. And At Par is not an Accredited Service Provider — it does not transmit e-invoices to the FTA. Your own system and chosen MoF-accredited ASP do that.
What does it cost? +
Books start from AED 1,900 per month, and Books plus Tax is AED 3,900 per month; larger or more complex firms are priced custom. It is priced against the cost of the hire, not the software, and starts with a 30-day paid pilot so you can judge the work before committing.
It is already mid-2026 — is there still time before 30 September? +
Yes, though sooner is safer. Filing and payment share the 30 September 2026 deadline, so the books need to be closed and reconciled with room to review. Starting now leaves time to prepare the return, apply any Small Business Relief election, and file without a rush.
Get your UAE books to par. Start this month.
Sized to your volume, priced against the hire, not the software. A 30-day paid pilot, full service, your weekly brief from week one.
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Reviewed by an ACCA on the At Par team · Last updated 26 July 2026 · figures cited from the UAE Federal Tax Authority (FTA) — verify current dates before filing. See our UAE overview.