Do I have to file a UAE corporate tax return if my business made no profit?

Yes. Filing a corporate tax return in the UAE is a separate obligation from paying tax. A registered taxable person must file a corporate tax return for each tax period through the Federal Tax Authority's EmaraTax portal, even if the business made a loss, broke even, or had taxable income below the AED 375,000 threshold and therefore owes 0%. The same applies to many free zone companies whose qualifying income is taxed at 0% — registration and filing are still required. Filing a return where you made a loss also matters because tax losses can, subject to conditions, be carried forward to offset future taxable income, which only works if the loss is properly reported. Businesses that elect Small Business Relief still need to register and make the election in their return. The return is generally due within nine months from the end of the relevant tax period. Failing to file on time can trigger administrative penalties. Confirm your filing deadline and obligations with the FTA or a qualified UAE tax adviser; you can find verified UAE legal professionals on LEXAI.