Guide · Last reviewed October 2026

UAE Corporate Tax Record-Keeping: What to Keep, for How Long and How to Organize It

This guide is for owners, CFOs and finance managers of UAE businesses subject to Corporate Tax. After reading it, you will know which records the law requires, how long to keep them, which businesses need audited financial statements or transfer pricing files, and how to organize a year-end file that makes the return and any FTA review straightforward.

In short

Under Article 56 of Federal Decree-Law No. 47 of 2022, Taxable Persons must keep all records that support their Corporate Tax return for seven years after the end of the Tax Period they relate to, and Exempt Persons must keep records proving their exempt status for the same period [1].
Corporate Tax is charged at 0% on Taxable Income up to AED 375,000 and 9% above that amount [1][3].
For Tax Periods starting on or after 1 January 2025, audited financial statements are required for businesses with revenue above AED 50 million in the Tax Period and for every Qualifying Free Zone Person [4].
The Corporate Tax return must be filed, and the tax paid, within nine months of the end of the Tax Period [1][2].
Small Business Relief is available to resident persons with revenue of AED 3 million or less in the current and all previous Tax Periods, for Tax Periods ending on or before 31 December 2029 [5][6].
A master file and local file are required where revenue is at least AED 200 million, or where the business belongs to a multinational group with consolidated revenue of at least AED 3.15 billion [7].

UAE corporate tax record-keeping rules: what the law requires

The Corporate Tax Law sets the obligation in Article 56. A Taxable Person must keep all records and documents that support the information in its Tax Return or any other filing with the Federal Tax Authority (FTA), and records that allow the FTA to readily work out its Taxable Income [1]. Exempt Persons must keep records that allow the FTA to confirm their exempt status [1].

The FTA has described the essential records as transaction records for the Tax Period, records of assets (including purchases and disposals), records of liabilities, and records of shares held at the end of the period. The exact documents vary by type of business [2].

The Executive Regulation of the Tax Procedures Law, which applies across UAE taxes, lists the accounting records and commercial books a business must keep [9]:

the balance sheet and profit and loss accounts;
records of wages and salaries;
records of fixed assets;
inventory records and statements, including quantities and values at the end of each Tax Period, and the stock count records behind them;
all documents that support the entries in the accounting records.

The FTA can also ask for the financial statements used to determine Taxable Income [1]. Those statements must be standalone financial statements prepared under accounting standards accepted in the UAE [1].

Failing to keep the required records can lead to administrative penalties under the relevant tax legislation [2].

How long to keep corporate tax records

The Corporate Tax Law sets a period of at least seven years from the end of the Tax Period the records relate to [1][2].

The general Tax Procedures rule is shorter: five years after the Tax Period for a Taxable Person [9]. That five-year clock is the one VAT records follow (see our guide to UAE VAT records and reconciliation). For anything that supports a Corporate Tax return, plan on the seven years in Article 56 [1][2].

The Executive Regulation also extends retention in specific situations [9][12]:

Situation	Retention period	Source
Records supporting a Corporate Tax return	7 years after the end of the Tax Period	CT Law, Art. 56(1) [1]
Records proving an Exempt Person’s status	7 years after the end of the Tax Period	CT Law, Art. 56(2) [1]
Dispute with the FTA over tax obligations	An extra 4 years, or until the dispute is finally settled, whichever is later	TP Executive Regulation, Art. 3(2)(a) [9]
Ongoing tax audit	An extra 4 years	Art. 3(2)(b) [9]
FTA has notified an intended audit before the period expires	An extra 4 years	Art. 3(2)(c) [9]
Voluntary disclosure submitted in the fifth year after the Tax Period	An extra 1 year from the date of submission	Art. 3(2)(d) [9]
Refund claim submitted before the limitation period expires and not yet decided by the FTA	An extra 2 years	Executive Regulation as amended from 1 April 2026 [12]

Worked example: a company with a calendar financial year closes its Tax Period on 31 December 2025. It must file and pay by 30 September 2026 [2], and keep the records for that period until at least 31 December 2032.

In what form: electronic records and language

You can keep the original documents, or keep electronic or photocopied versions, provided that [9]:

the information matches the original documents and stays available for the whole retention period;
an easily readable copy can be produced within the time the FTA sets when it asks;
the records are kept in a way that lets the FTA verify your tax obligations.

The FTA may set further rules for maintaining this information [9]. Its legislation page lists FTA Decision No. 4 of 2026 on the Rules and Requirements for Maintaining the Information Contained in Accounting Records and Commercial Books, issued on 2 June 2026 [11]. Read it before you move archives to a new system or scan paper records.

On language, the Tax Procedures Law states that records are submitted to the FTA in Arabic, but the FTA may accept other languages and ask for an Arabic translation [10]. The Executive Regulation confirms the FTA may accept English documents, and any translation it requests must be an approved translation [9]. In practice, keep records in Arabic or English and be ready to translate on request.

Which businesses need audited financial statements, transfer pricing files or relief records

Rates and the Small Business Relief threshold

Corporate Tax is 0% on Taxable Income up to AED 375,000 and 9% on Taxable Income above it [1][3]. On Taxable Income of AED 1,000,000, tax is 9% of AED 625,000, which is AED 56,250, before any reliefs or credits.

A resident person can elect Small Business Relief and be treated as having no Taxable Income for the period [1]. The conditions are:

revenue of AED 3 million or less in the relevant Tax Period and every previous Tax Period [5];
Tax Periods starting on or after 1 June 2023 and ending on or before 31 December 2029, extended from 31 December 2026 by Ministerial Decision No. 131 of 2026 [5][6];
the business is not a Qualifying Free Zone Person or a constituent company of a multinational enterprise group [5].

The relief does not remove record-keeping: the FTA may verify the conditions and ask for records [1].

Thresholds at a glance

Obligation	Who it applies to	Source
Corporate Tax registration	Every Taxable Person; resident juridical persons incorporated on or after 1 March 2024 apply within 3 months of incorporation	[1][8]
Return and payment	Within 9 months of the end of the Tax Period	[1][2]
Audited financial statements	Revenue above AED 50 million in the Tax Period, or any Qualifying Free Zone Person (Tax Periods from 1 January 2025)	[4]
Audited special purpose financial statements	Tax Groups	[4]
Master file and local file	Revenue of at least AED 200 million, or member of a multinational group with consolidated revenue of at least AED 3.15 billion	[7]
Transfer pricing documentation on request	Within 30 days of an FTA request, or a later date the FTA allows	[1]
Related-party disclosure with the return	Where required by the FTA, in the form it prescribes	[1]

For Tax Periods that started before 1 January 2025, the earlier Ministerial Decision No. 82 of 2023 still applies to audited statements [4]. For non-resident persons, only revenue through a permanent establishment or nexus in the UAE counts toward the AED 50 million threshold [4].

Related parties and transfer pricing

Related-party transactions must meet the arm’s length standard, and the FTA may require a disclosure of related-party and connected-person transactions with the return [1]. Whether or not you meet the master file threshold, keep intercompany agreements, invoices, pricing support and reconciled balances for each counterparty, because supporting information is due within 30 days of a request [1].

Qualifying Free Zone Persons

A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on other Taxable Income [1]. To keep that status it must maintain adequate substance in the UAE, derive Qualifying Income, not have elected under Article 19 to be subject to Corporate Tax, and comply with the transfer pricing rules in Articles 34 and 55 [1]. It must prepare audited financial statements whatever its revenue [4].

Recommended practice: keep evidence of UAE substance (staff, premises, operating costs) and split qualifying and non-qualifying income in the ledger.

Year-end corporate tax records checklist

Use this list when closing each financial year. It is recommended practice that builds on the legal requirements above.

Close the books

Close the period in the general ledger and lock posted entries.
Reconcile bank accounts, receivables, payables and intercompany balances.
Complete the stock count and keep the count sheets with the inventory valuation [9].
Update the fixed asset register for additions, disposals and depreciation [2][9].

Build the tax file

Final trial balance, balance sheet and profit and loss account [9].
Audited financial statements, if revenue exceeds AED 50 million or you are a Qualifying Free Zone Person [4].
Payroll records for the year [9].
Schedule of shares held at year end and of liabilities [2].
Related-party transaction list, agreements and pricing support [1].
Master file and local file, if you meet the thresholds [7].
Revenue history for every period if you elect Small Business Relief [5].
Substance evidence and the income split, if you are a Qualifying Free Zone Person [1].
The adviser’s adjustments from accounting profit to Taxable Income, with supporting documents.

File and archive

Diary the filing and payment date: nine months after year end [1].
Archive the filed return, payment receipt and full tax file, with a destruction date at least seven years after the period end [1].
Extend that date if a dispute, audit, late voluntary disclosure or pending refund claim arises [9][12].

Sources

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments (Articles 3, 18, 20, 21, 34, 48, 51, 53, 54, 55, 56, 57) — UAE Ministry of Finance — https://mof.gov.ae/wp-content/uploads/2025/04/Federal-Decree-Law-No.-47-of-2022-and-its-amendments.pdf (accessed October 2026)
FTA press release on Corporate Tax record keeping and the nine-month filing and payment deadline (27 August 2025) — Federal Tax Authority — https://tax.gov.ae/en/media.centre/news/pr.28082025.aspx (accessed October 2026)
Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax — UAE Ministry of Finance — https://mof.gov.ae/wp-content/uploads/2023/04/Cabinet-Decision-No-116-of-2022-on-the-annual-Taxable-Income-subject-to-Corporate-Tax.pdf (accessed October 2026)
Ministerial Decision No. 84 of 2025 on Audited Financial Statements — UAE Ministry of Finance — https://mof.gov.ae/wp-content/uploads/2025/04/Ministerial-Decision-No.-84-of-2025-on-Audited-Financial-Statements.pdf (accessed October 2026)
Ministerial Decision No. 73 of 2023 on Small Business Relief — UAE Ministry of Finance — https://mof.gov.ae/wp-content/uploads/2023/04/Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022.pdf (accessed October 2026)
Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief — UAE Ministry of Finance — https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No.-131-of-2026-Amending-Certain-Provisions-of-Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022-EN.pdf (accessed October 2026)
Ministry of Finance issues decision on transfer pricing documentation requirements for Corporate Tax purposes (Ministerial Decision No. 97 of 2023) — UAE Ministry of Finance — https://mof.gov.ae/ministry-of-finance-issues-decision-on-transfer-pricing-documentation-requirements-for-corporate-tax-purposes (accessed October 2026)
Federal Tax Authority issues new Decision on specified timeframes for Corporate Tax registration (FTA Decision No. 3 of 2024) — Federal Tax Authority — https://tax.gov.ae/en/media.centre/news/federal.tax.authority.issues.new.decision.on.specified.timeframes.for.corporate.tax.registration.aspx (accessed October 2026)
Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures (Articles 2, 3, 4, 5) — UAE Ministry of Finance — https://mof.gov.ae/wp-content/uploads/2023/07/Cabinet-Decision-No-74-of-2023-On-Executive-Regulations-of-Federal-Decree-Law-No.-28-of-2023-Tax-Procedures-Law.pdf (accessed October 2026)
Federal Decree-Law No. 28 of 2022 on Tax Procedures, as amended (Articles 4 and 5) — UAE Ministry of Finance — https://mof.gov.ae/wp-content/uploads/2025/07/Federal-Decree-Law-No.-28-of-2022.pdf (accessed October 2026)
Legislation listing: FTA Decision No. 4 of 2026 on the Rules and Requirements for Maintaining the Information Contained in Accounting Records and Commercial Books — Federal Tax Authority — https://tax.gov.ae/en/legislation.aspx (accessed October 2026)
Ministry of Finance announces amendments to Tax Procedures Executive Regulations effective April 2026 — UAE Ministry of Finance — https://mof.gov.ae/en/news/ministry-of-finance-announces-amendments-to-tax-procedures-executive-regulations-effective-april-2026/ (accessed October 2026)

This guide is general information based on official sources as of October 2026. Confirm your specific situation with the authority or a qualified adviser.

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HYP ERP keeps the general ledger, expenses, fixed assets and group records that UAE businesses and their tax advisers need to prepare corporate tax information, so year-end work starts from closed, reviewable books. Finance teams manage the chart of accounts and journal vouchers, then close each period so year-end figures are settled before tax review. Fixed asset records, depreciation, disposals and their accounting entries stay available for review even where tax treatment differs from the financial books, and intercompany journals and account mapping keep each entity readable on its own. HYP ERP prepares and reconciles the records behind the corporate tax return; tax-specific adjustments are determined by your finance team and advisers, and your business files its own return. See Corporate Tax.

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UAE corporate tax record-keeping FAQs

How long must UAE businesses keep corporate tax records?

Seven years after the end of the Tax Period the records relate to. Article 56 of the Corporate Tax Law applies this to Taxable Persons and to Exempt Persons proving their exempt status [1]. The period is extended by four years if there is a dispute (or until it is settled, if later), an ongoing audit or a notified audit [9].

Which records do I need to keep for UAE corporate tax?

Keep every record that supports your return and lets the FTA work out your Taxable Income [1]. That includes transaction records, asset purchases and disposals, liabilities, shares held at year end [2], plus the balance sheet, profit and loss account, payroll, fixed asset and inventory records and their supporting documents [9].

Who must prepare audited financial statements for UAE corporate tax?

For Tax Periods starting on or after 1 January 2025, businesses with revenue above AED 50 million in the Tax Period and all Qualifying Free Zone Persons must prepare and maintain audited financial statements. Tax Groups prepare audited special purpose financial statements [4].

Can I keep corporate tax records electronically?

Yes. Electronic or photocopied records are acceptable if they match the originals, remain available for the full retention period, can be reproduced in readable form when the FTA asks, and let the FTA verify your obligations [9]. The FTA has also issued detailed rules in FTA Decision No. 4 of 2026 [11].

Do I still need records if I claim Small Business Relief?

Yes. Small Business Relief treats you as having no Taxable Income for the period, but the FTA may verify that you meet the conditions and request records [1]. The relief applies where revenue is AED 3 million or less in that period and all earlier ones, for Tax Periods ending on or before 31 December 2029 [5][6]. Keep revenue records for every period you claim it.

When is the UAE corporate tax return due?

Within nine months of the end of the Tax Period, and the tax must be paid by the same date [1]. For a financial year ending 31 December 2025, that means 30 September 2026 [2].

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