In short
The UAE corporate tax return and any tax due must be filed and paid within nine months of the end of the tax period. A company with a 31 December year end files by 30 September of the following year; late filing carries a penalty of AED 500 a month for the first year.
Every taxable person in the UAE, including companies that owe no tax and those electing Small Business Relief, must file a corporate tax return. The deadline is the same for filing and payment: nine months after the end of the tax period, through EmaraTax.
Deadline by financial year end
| Tax period ends | Return and payment due |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
| 30 September 2026 | 30 June 2027 |
| 31 December 2026 | 30 September 2027 |
Corporate tax applies to tax periods starting on or after 1 June 2023, so your first tax period depends on your financial year.
Penalties for missing the deadline
| Failure | Penalty |
|---|---|
| Late return | AED 500 for each month or part month for the first 12 months, then AED 1,000 a month |
| Late payment | 14% a year on the unpaid tax, charged monthly |
| Incorrect return | Corrected by voluntary disclosure, with 1% a month on the tax difference |
These are the penalties in Cabinet Decision 75 of 2023 as amended.
The late registration waiver depends on this deadline
If you registered for corporate tax late, the AED 10,000 late registration penalty is waived automatically when your first return is filed within seven months of the end of the first tax period. That is two months earlier than the normal nine month deadline, so late registrants should aim for the earlier date.
How to file on time
- Close the books early. Final accounts under IFRS are the starting point for the taxable income computation.
- Finish the audit first where one is required. Taxable persons above AED 50 million revenue and qualifying free zone persons need audited statements under Ministerial Decision 84 of 2025.
- Decide on reliefs. Small Business Relief, the participation exemption and free zone status are claimed or elected in the return.
- Prepare disclosures. The transfer pricing disclosure form applies when related party transactions exceed AED 40 million.
- File and pay through EmaraTax before the deadline, keeping records for seven years.
ZS prepares and files returns as an FTA approved Tax Agency. See our corporate tax service or the summary of UAE tax changes in 2026.
Frequently asked questions
When is the UAE corporate tax return due?
Within nine months of the end of the tax period. For a 31 December year end, that is 30 September of the following year.
Do I have to file if I owe no tax?
Yes. Every taxable person files a return, including companies under the AED 375,000 threshold and those electing Small Business Relief.
Is the payment deadline different from the filing deadline?
No. Tax due is paid by the same nine month deadline.
What happens if I file late?
A late return carries a penalty of AED 500 a month for the first 12 months and AED 1,000 a month after that, and unpaid tax is charged at 14% a year, calculated monthly.
Sources: Federal Decree-Law 47 of 2022, Cabinet Decision 75 of 2023 as amended, Ministerial Decision 84 of 2025, FTA announcements on the late registration penalty waiver. Reviewed by the ZS tax team, October 2026.
Need help with this? ZS is an FTA approved tax agency in Abu Dhabi. See our corporate tax service or book a free one hour consultation.
