How long must corporate tax records be kept in the UAE?
Seven years after the end of the tax period they relate to. Article 56 of Federal Decree-Law No. 47 of 2022 requires a taxable person to keep all records and documents that support its tax return and let the FTA work out its taxable income. Exempt persons must keep records proving their status for the same period.
On this page
Real estate VAT records last longer
For VAT, Article 71 of the VAT Executive Regulation requires records related to real estate to be kept for 15 years. Contractors and developers holding both should keep the longer period for project records.
What to keep for a contractor
Contracts, certificates, invoices, subcontract and supplier bills, payroll records, the ledger and the financial statements behind the return. Anything that explains a tax adjustment, such as a deducted liquidated damages payment, should be kept with it.
How SupaJack Construct helps
Certificates, invoices, bills, payslips and journal entries are stored in the database per project and period, so the records behind a return can be produced years later without paper archives.
Related tools and guides
See the answers on the corporate tax rate, small business relief, the corporate tax return deadline, carrying tax losses forward and whether fines are deductible, plus finance and VAT in SupaJack Construct, the VAT guide for contractors and the construction accounting software page.
Worked example
A contractor files its return for the year ending 31 December 2026. It must keep the supporting records until at least 31 December 2033. Records for a residential tower it built may need keeping to 2041 for VAT.
Questions people ask
How long for corporate tax records?
Seven years after the tax period ends.
Do exempt persons keep records?
Yes, records proving their exempt status, for seven years.
Is the VAT period different for real estate?
Yes, 15 years.