Every week we take calls that start the same way: “What will it cost to file our corporate tax return?” It is the right question, and most firms in Dubai answer it badly, with “it depends” and a request for your trade licence. This guide gives you the actual market ranges for 2026, what moves the price up or down, and the questions that separate a safe fixed quote from an invoice that grows every month.
The short answer: market ranges in 2026
| Business situation | Typical market fee (AED) | What is involved |
|---|---|---|
| Dormant or no-revenue entity | 1,500 to 3,500 | Nil or minimal-activity return, still mandatory on EmaraTax |
| Small business, clean books, under AED 3M revenue | 2,500 to 6,000 | Return preparation, Small Business Relief assessment, filing |
| SME with standard adjustments, AED 3M to 50M | 5,000 to 15,000 | Accounting income review, add-back schedules, elections, filing |
| Company with related-party transactions | 8,000 to 25,000 | All of the above plus transfer pricing disclosure schedule |
| Group, free zone QFZP claim, or messy books | 15,000 to 50,000+ | Ledger rebuild to IFRS, QFZP condition testing, multi-entity work |
These are prevailing ranges across Dubai practices in 2026 for first and second filing seasons. A quote far below the bottom of a range usually means the work is a form-fill without review. A quote far above the top should come with a written scope explaining why.
The number that matters more: the cost of not filing
Fee shopping makes sense only against the penalty math. Under Cabinet Decision No. 75 of 2023 and its amendments, late filing costs AED 500 per month for the first 12 months and AED 1,000 per month from month 13. Miss a year and you are AED 6,000 down before any tax is even assessed, and unpaid tax accrues an annual penalty of 14 percent under Cabinet Decision No. 129 of 2025. The cheapest return is the one filed on time. Run your own numbers in our free UAE corporate tax penalty calculator.
What actually drives your price
1. The state of your books
The single biggest cost driver. If your ledger is complete, reconciled, and IFRS-compliant (IFRS for SMEs is accepted up to AED 50M revenue, cash basis up to AED 3M), the tax work is fast. If a year of transactions lives in bank statements and spreadsheets, the accounting rebuild can cost more than the return itself. Ask any quoting firm whether bookkeeping remediation is included or billed separately, and at what rate.
2. Elections that need modelling
Small Business Relief looks free but is not a default tick-box. Electing SBR wipes out your right to carry that year’s tax losses forward, a mistake that cannot be undone for that year. A proper engagement models both routes in numbers before you commit. We covered the full analysis in our first-return filing guide.
3. Related parties and transfer pricing
If you transact with sister companies, shareholders, or connected persons above the disclosure thresholds, the return needs a transfer pricing disclosure schedule. That is genuine analytical work, not admin, and it is the most common reason SME quotes jump.
4. Free zone status
Claiming the 0 percent Qualifying Free Zone Person rate requires testing qualifying income, adequate substance, and de minimis limits every single year. Getting it wrong forfeits the rate for five years, so this work carries real responsibility and real fees.
Fixed fee or hourly: which protects you
Hourly billing on a first corporate tax return transfers all uncertainty to you, because nobody knows how many hours a first-year file takes until the books are opened. A fixed fee agreed in writing after a short discovery call caps your exposure and forces the firm to scope properly. The one fair exception: bookkeeping remediation is often quoted separately once the firm sees the ledger, because its size is unknowable in advance.
Five questions to ask before you sign
First, is the fee fixed and in writing, and what exactly does it exclude? Second, who prepares and who reviews the return, and is the reviewer senior? Third, will you model Small Business Relief and loss positions both ways before electing? Fourth, does the fee include the transfer pricing disclosure if thresholds are met? Fifth, do you handle the EmaraTax submission and the GIBAN payment setup, or stop at preparation?
What we charge
Harrison & Morgan quotes a fixed fee after a free 30-minute discovery call, agreed in writing before any work starts. Every return is prepared and reviewed by a senior advisor, filed on EmaraTax within 7 days of complete documents, and includes SBR and election modelling as standard. Get your quote on our corporate tax return filing page or WhatsApp +971 54 752 3359.