Settling Corporate Tax Liability Through UAE’s EmaraTax Portal: Step-by-Step Guide

Step-by-step guide to settling corporate tax through the UAE’s EmaraTax portal. We cover federal tax rules, corporate tax updates, and compliance deadlines for private companies.

The UAE’s Federal Tax Authority (FTA) has brought all its tax payment services under EmaraTax, its central digital platform. Since the Corporate Tax Law came into force on June 1, 2023, businesses have been required to meet obligations through this digital portal.

In August 2025, the FTA updated its Corporate Tax Payments Guide to clarify procedures and  bring transparency for taxpayers.

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EmaraTax’s role is expanding alongside changes in the UAE’s tax framework. Please have a look at other recent updates in the UAE’s corporate tax framework:

The federal corporate tax, introduced by Federal Decree Law No. 47 of 2022, now applies to financial years starting after 1 June 2023. It sets a 0 percent rate on profits up to AED 375,000 (US$102110.2) and 9 percent above this threshold.

From 1 January 2025, the UAE rolled out the Domestic Minimum Top-up Tax (DMTT) in line with OECD Pillar Two. This requires multinational groups with global revenue above EUR 750 million (US$869.8 million) to pay a minimum effective tax of 15 percent. The UAE is also considering research and development (R&D) credits and incentives for high-value employment for tax periods starting in 2026. It would offer a 30-40 percent refundable tax credit depending on size and operation of the company.

On 24 May 2025, the Cabinet clarified the treatment of unincorporated partnerships. Joint ventures and professional firms without separate legal personality may now elect to be taxed at the entity level after getting FTA approval.

At the emirate level, Sharjah introduced a 20 percent corporate tax in February 2025 on extractive and non-extractive natural resource activities. Entities already paying the 9 percent federal rate can deduct this against their Sharjah liability. The impact on Qualifying Free Zone Persons (QFZPs) remains uncertain.

Looking ahead, for the FY 2024-25 filing cycle, which is due 30 September 2025, businesses must complete:

• Full audited accounts;
• Transfer pricing documents; and
• Compliance with the arm’s-length principle.

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What is EmaraTax?

EmaraTax is now the central digital gateway for corporate tax payments, filings, and services. It integrates with UAE PASS for secure logins, the UAE Central Bank for transaction processing, and a range of commercial banks for payments.

The FTA issued advisory on the use of EmaraTax portal. It is advised to limit the permissions to the portal to only company appointed individuals, such as internal finance staff or an external tax consultant engaged by the company. Before starting any transaction, users should confirm login credentials or activate UAE PASS. It is also advisable to keep documents ready like tax registration numbers, outstanding liability statements, and bank details for transfers before tax filing.

Step-by-step process for corporate tax payment

The FTA’s latest guide sets out the sequence for settling liabilities through EmaraTax. The following are the main steps:

• Login to EmaraTax using account credentials or UAE PASS. Select the taxable person from the list to open the dashboard;
• Open “My Payments” from the dashboard to view pending taxes, liabilities, and penalties. Download a statement if required;
• Choose the payment option from the dashboard. Select either “Select & Pay” for partial settlement or “Pay All” to clear full liabilities. Amounts are shown by financial year;
• Select the payment method. Use either GIBAN transfer or card payment through MagnatiPay
• For GIBAN transfers:
  • Generate the six-digit reference number from EmaraTax;
  • Add the FTA as beneficiary in online banking;
  • Use the following details:
    • Bank name: Central Bank of the UAE
    • Account name: Federal Tax Authority – Taxation of Corporations & Businesses

• IBAN: AE757350001000105000120

• • • SWIFT/BIC: CBAUAEAAXXX/ E735AEXX / E735AEXXXXX
    • Routing code: 273510101
  • Complete the transfer and wait for the system to update.
• For card payments:
  • Pay through Visa or Mastercard credit, debit, or prepaid cards through MagnatiPay, the new gateway that has replaced eDirham;
  • If an international card is used, payment may be processed in local currency.
• Download confirmation. After payment, download the PDF acknowledgment from EmaraTax as proof of settlement.

Best practices for compliance

As per the FTA guidelines, companies should adopt certain practices when using EmaraTax:

• Always verify liability amounts before making payments;
• Retain acknowledgments and transaction records for reconciliation and audits;
• Limit portal access to trained finance staff to avoid errors;
• Monitor payment confirmations regularly to detect mismatches early; and
• Avoid late submissions, as penalties apply for incomplete or overdue payments.

These practices reduce risks of errors and support easier financial audits.

Common issues and support

Some companies face login challenges, particularly when integrating UAE PASS. In such cases, a password reset or re-authentication usually resolves the problem. Others may experience payment delays or mismatches. When this occurs, it is advisable that businesses contact FTA’s support center directly through the portal or by phone.

In brief

EmaraTax has become the backbone of corporate tax filing in the UAE. It has simplified and digitized tax filing procedure for local and international firms alike. Businesses can avail the help of tax professionals to avoid penalties and delays in this updated tax filing framework.

Read more: Withholding Tax in the UAE

For support or advice with respect to hassle-free tax filing, contact the business advisory experts at Dezan Shira and Associates.

(US$1 = UAE 3.67)

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