Worksheet for illustration (generic UAE Corporate Tax reconciliation format)
Caveat (Illustration only): This worksheet is provided for general illustration and internal planning only. It is not tax advice and may not reflect your full facts and applicable elections/reliefs. We make no representation or warranty as to accuracy or completeness and assume no responsibility or liability for the results or any decisions taken based on them. For compliance, confirm treatment with UAE Corporate Tax Law, FTA guidance, and professional advice.
| Description | Amount | Direction |
|---|---|---|
| Accounting Profit (per financial statements) | AED 0.00 | Base |
| Add: Fines & penalties | AED 0.00 | Add-back |
| Add: Donations (non-qualifying) | AED 0.00 | Add-back |
| Add: Entertainment (disallowed portion) | AED 0.00 | Add-back |
| Add: Related-party adjustment / non-deductible | AED 0.00 | Add-back |
| Add: Non-business expenses | AED 0.00 | Add-back |
| Add: Other add-backs | AED 0.00 | Add-back |
| Add/(Less): Depreciation timing difference (Accounting Dep − Tax Dep) | AED 0.00 | Add-back |
| Less: Exempt income (if conditions met) | AED 0.00 | Deduction |
| Less: Prior year tax losses utilised (subject to conditions/limits) | AED 0.00 | Deduction |
| Less: Other deductions | AED 0.00 | Deduction |
| Calculated UAE Taxable Profit | AED 0.00 | Result |
| Estimated Corporate Tax @ 9.00% | AED 0.00 | Result |