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A UAE Corporate Tax return is generally due within nine months from the end of the relevant Tax Period (the financial period for which Corporate Tax is calculated and filed). For example, a company with a financial year ending 31 December 2025 must generally file its return by 30 September 2026. The Federal Tax Authority (FTA) may specify a different date in particular circumstances, so the Tax Period shown in EmaraTax should always be checked.
Основные выводы
- The standard Corporate Tax return deadline is nine months after the end of the relevant Tax Period.
- A 31 December 2025 year-end generally gives a filing deadline of 30 September 2026.
- Corporate Tax payable, if any, is generally due by the same nine-month deadline.
- The filing deadline depends on the filer’s Tax Period, so there is no single annual deadline for everyone required to file a UAE Corporate Tax return.
- A company or individual may still be required to file even where no Corporate Tax is payable.
Оглавление
How is the UAE Corporate Tax Return Due Date Calculated?
The due date is calculated from the end of the relevant Tax Period, not from the date the filer starts preparing the return. Article 53 of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses requires the Corporate Tax return to be filed no later than nine months after the end of that period, unless the FTA directs otherwise.
The FTA has also confirmed that a company with a financial year ending 31 December 2025 must generally file by 30 September 2026. Corporate Tax filers should confirm the period shown in EmaraTax before relying on a deadline calculation.
What Are Common Corporate Tax Filing Deadlines?
The nine-month rule means Corporate Tax filers with different Tax Periods can have different filing dates. The following company examples show how the standard deadline works.
Financial year-end
General filing deadline
31 December 2025
30 September 2026
31 March 2026
31 December 2026
30 June 2026
31 March 2027
30 September 2026
30 June 2027
Where a company has an unusual first or changed financial period, the registered Tax Period should be checked rather than assuming one of the dates above applies. For broader support with filing obligations, deadlines and tax positions, Beaufort Associates provides Corporate Tax consultancy in the UAE.
Is Corporate Tax Payment Due on the Same Date as the Return?
Yes, where Corporate Tax is payable, the standard payment deadline is also nine months from the end of the relevant Tax Period. Article 48 of the Corporate Tax Law sets the payment timeframe, while Article 53 sets the filing timeframe. A Corporate Tax filer can therefore have two separate obligations due by the same date: submit the return and settle any Corporate Tax payable.
The filing requirement should not be confused with whether tax is actually payable. A filer may report a tax loss, claim an applicable relief, or otherwise have no Corporate Tax payable while still being required to submit the return.
Does Corporate Tax Registration Change the Filing Deadline?
Corporate Tax registration and return filing are separate compliance steps. The filing deadline is linked to the relevant Tax Period. A person who has not completed registration should address that position promptly and confirm the Tax Period recorded with the FTA. Beaufort Associates also provides Corporate Tax registration services.
What Happens If the Corporate Tax Return is Filed Late?
Late filing can result in an administrative penalty of AED 500 for each month or part of a month during the first 12 months of delay, increasing to AED 1,000 for each month or part of a month from the thirteenth month onwards. Late payment of Corporate Tax payable is a separate compliance issue and can attract a separate penalty.
Corporate Tax filers approaching a deadline should therefore start preparing the accounts, tax adjustments and supporting information early. Beaufort Associates’ UAE Corporate Tax services cover registration, return filing, consultancy and related compliance support.
Часто задаваемые вопросы
What is the UAE Corporate Tax return filing deadline?
The standard deadline is nine months from the end of the relevant Tax Period, unless the Federal Tax Authority specifies another date. A company with a 31 December 2025 year-end would therefore generally file by 30 September 2026.
When is a Corporate Tax return due for a 31 December 2025 year-end?
The general filing deadline is 30 September 2026. Any Corporate Tax payable for that period is also generally due by 30 September 2026.
Is there one Corporate Tax deadline for every UAE company?
No. The due date depends on each company’s Tax Period. Companies with different financial year-ends will therefore have different return filing deadlines.
Do I still need to file if no Corporate Tax is payable?
A person required to submit a Corporate Tax return must generally file it even if the return results in no Corporate Tax payable. Filing obligations and the amount of Corporate Tax payable are separate matters.
Фараз Хан
Last Reviewed on 7th September, 2026
This page sets out our understanding of corporate tax filing based on the legislation and guidance in force at the date of last review. The position may change, and the application to a particular set of facts may require further analysis. Nothing on this page constitutes professional, legal or tax advice. Beaufort Associates accepts no liability for action taken or not taken in reliance on this page. Please contact us for advice tailored to your circumstances.
Sources
Primary sources referenced on this page:
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments - Article 48 (Corporate Tax Payment) and Article 53 (Tax Returns).
- Federal Tax Authority - guidance confirming the nine-month filing and payment timeframe, including the example of a 31 December 2025 year-end being due by 30 September 2026.
- Cabinet Decision No. 75 of 2023 and its amendments on administrative penalties for violations related to UAE Corporate Tax.
We have referenced the legislation in force as at the last review date. The UAE tax framework is evolving; later changes may affect the position. Speak with us for advice on your specific circumstances.
