Prepare your Corporate Tax return from your trial balance

Upload your trial balance and answer a few yes/no questions. You get a guidance draft laid out in the same 7 steps as the FTA's EmaraTax portal, with the figures to enter and the risks to check before filing.

For guidance only — this is not a tax return. This tool is in beta and still being tested. Have the draft reviewed by a qualified professional, preferably an FTA-registered Tax Agent, before you file.

Excel and CSV files are read inside your browser. A PDF or photo is read by AI on our server and not kept. Nothing you upload is stored.

Trial balance
Questions
Check accounts
Your return

1. Add your trial balance

Choose your trial balance or drag and drop it here · Excel, CSV, PDF or a photo

No file to hand?

What is a trial balance, and how do I get it?

A list of every account with its debit and credit balance on the last day of the financial year. Use the one after the auditor's adjustments, if your accounts are audited.

QuickBooks: Reports › Trial Balance › set the year-end date › Export to Excel.
Zoho Books: Reports › Trial Balance › Export › XLSX.
Xero: Reports › Trial Balance › Export › Excel.
Tally: Display › Trial Balance › Export › Excel.
From your accountant: ask for the year-end trial balance in Excel.

What you need

Required Trial balance at the financial year-end (Excel is best)
Recommended Audited financial statements (PDF), asked for in step 3
Optional Bank statements at the year-end, and VAT returns for the year (PDF or photos), asked for in step 3

The more you give, the more the tool can check. Excel gives the most exact result; a PDF or photo is read by AI and needs a quick check.

2. A few questions

The company Company name (optional: leave blank if you prefer)

Financial year from to

Tax history

Is this the company's first Corporate Tax return?Not sure? A company that existed before June 2023 with a 31 December year-end filed its first return for 2024, so for 2025 the answer is No.

Revenue in the previous tax period (AED) Tax losses from earlier returns not used yet (AED)

Did the company sell any vehicles, equipment or property during the year?

Total sale price of what was sold (AED)

Dealings with owners and related companies

Any transactions with related companies (group companies, or companies with the same owners)?

Did they add up to more than AED 40 million?Count sales, purchases, fees and loans with all related companies; leave out dividends.

Are any of them outside the UAE, or taxed at a different rate (for example a 0% Free Zone company)?

Any payments to owners, directors or their family (salary, rent, commission, loans)?

Did payments to any one of them exceed AED 500,000?

Amount paid to them above normal market price, if any (AED)

Other

Is the company registered in a Free Zone?

Does it claim 0% tax as a Qualifying Free Zone Person?

Are the accounts audited?

If revenue is AED 3 million or less, claim Small Business Relief (no tax for the year)?

Average number of employees (optional)

For tax professionals: the less common questions on the return (already set to No)

Answer these to have the return show No (or 0) instead of "not assessed". A Yes means that part is outside this tool: it is flagged for you to prepare by hand.

A bank or an insurance provider?

Investments accounted for under the equity method?

Qualifying Immovable Property, Intangible Assets or Financial Assets / Liabilities held (transitional rules)?

Electing depreciation adjustments on investment property at fair value?

Earlier participation-exempt income or losses that no longer meet the conditions?

Gains or losses realised on assets received earlier from a Related Party at a non-arm's-length price?

An investor in a Qualifying Investment Fund (now or before)?

Claiming Tax Losses from, or surrendering them to, a group company?

Using Tax Credits (for example foreign tax paid)?

Other comprehensive income or loss beyond the usual items?

Other adjustments to Tax Losses?

Rare situations — most companies answer No (already set)

Part of a group with worldwide revenue of AED 3.15 billion or more?

A partner in an unincorporated partnership?

A government entity, or a natural-resource (extractive) business?

Tax resident in another country under a tax treaty?

Transferred assets to another company in the same Qualifying Group?

Transferred a business under a restructuring?

Has a branch or permanent establishment outside the UAE?

3. Check where your accounts go

We placed each account on the return from its name. Choose needs your answer; Check is a guess worth checking.

Accounts to check All accounts

Account	Balance (AED)	Goes to

I have checked where the accounts go

From your audited financial statements Recommended

Catches auditor adjustments that never reached the books. Upload the PDF and we fill these in, or type them. Leave blank if not audited.

Read them from my PDF

Net profit after tax Total assets Total equity

From your bank statements Optional

Read the year-end balances from my statements Total of all bank balances on the last day of the year

Your VAT returns for the year Optional

If the company is registered for VAT: the FTA compares the sales on your VAT returns with the income on this return. Upload the returns for the year (PDF or photos) and we compare them for you.

Read my VAT returns

Prepare your Corporate Tax return from your trial balance

1. Add your trial balance

What you need

2. A few questions

3. Check where your accounts go

From your audited financial statements Recommended

From your bank statements Optional

Your VAT returns for the year Optional

4. Your guidance draft

Your figures

Get the draft

Risks and flags

Related parties and transfer pricing