The Federal Tax Authority (FTA) has announced that businesses must complete Corporate Tax registration within 90 days from the Date of Incorporation / MOA.
The Corporate Tax Filing Deadline in the UAE is nine months following the end of the financial year. The deadline is usually determined by the financial year of each business. Corporate Tax Deadlines vary depending on each business's financial year. As per the new notification of the Federal Tax Authority (FTA) urges businesses subject to Corporate Tax to file their returns and pay dues within the stipulated legal timeframes.
For businesses following the January–December financial year (calendar year), the first corporate tax period will run from 1 January 2025 to 31 December 2025 , and the deadline to file the corporate tax return will be 30 September 2026
For businesses following the April–March financial year, the first corporate tax period will cover 1 April 2025 to 31 March 2026 , with the corporate tax return filing deadline set as 31 December 2026
A detailed overview of the corporate tax filing deadlines for 2026 is outlined below.
Corporate Tax
The UAE issued the Federal Decree-Law No. (60) of 2023, amending Federal Decree-Law No. 47 of 2022 regarding the Taxation of Businesses and Companies. Corporate Tax applies in the UAE from June 1, 2023.
Corporate Tax Registration
In the UAE Corporate Tax Filing Deadline, businesses must register for corporate tax if the taxable profits exceed the threshold set by the government. The United Arab Emirates introduced a federal Corporate Tax system that came into effect in June 2023. The legislation aimed to diversify revenue sources for the country. The AED 375,000 threshold applies to the small-profits exemption under the UAE Corporate Tax rates. Registration obligations, however, depend on whether the entity is classified as a Taxable Person, which also includes natural persons whose annual business turnover exceeds the FTA-specified limit (currently AED 1 million).
UAE Corporate Tax Filing
Every tax period, a company must prepare and file its UAE Corporate Tax return, as well as any additional schedules that may be required. Regardless of a company's income or operational status, all UAE taxpayers must submit a UAE Corporate Tax Filing Deadline. Noncompliance with these tax filing rules could lead to penalties and fines.
Additionally, businesses must meet the following requirements:
- All Taxable Persons (including Free Zone Persons) are required to register for company tax and obtain a corporate tax recognition number.
- The Federal Tax Authority may also require certain Exempt Persons to register for Corporate Tax.
Corporate Tax Filing Deadline
For example, businesses with a financial year from January 1, 2025, to December 31, 2025, must file their corporate tax return by September 30, 2026, marking one of the most important deadlines in the UAE’s 2026 tax calendar. Businesses in the UAE are required to file corporate tax returns once every tax period.
| Sl.No. | Financial Year of the Business | Corporate Tax Return Filing Deadline |
|---|---|---|
1 | 1 June 2024 - 31 May 2025 | 28 February 2026 |
2 | 1 January 2025 - 31 December 2025 | 30 September 2026 |
3 | 1 April 2025 - 31 March 2026 | 31 December 2026 |
Financial Year 1 June 2024 to 31 May 2025
The Corporate Tax filing deadline for the tax period running from 1 June 2024 to 31 May 2025 will fall on 28 February 2026.
Businesses have nine months from the end of their financial year (31 May 2025) to file their Corporate Tax return and settle any tax payable with the Federal Tax Authority (FTA).
Financial Year - 1 January 2025 to 31 December 2025
The tax year for these businesses runs from 1 January 2025 to 31 December 2025. The Corporate Tax return must be filed by 30 September 2026, which is nine months from the end of the financial year (31 December 2025). Businesses must complete filing and payment by this deadline to remain compliant with Corporate Tax regulations.
Financial Year - 1 April 2025 to 31 March 2026
These businesses operate with a financial year spanning 1 April 2025 to 31 March 2026. The Corporate Tax return filing deadline will be 31 December 2026, being nine months from the end of the tax period (31 March 2026). Businesses can ensure compliance with all applicable requirements by submitting their tax returns and associated documents before the deadline.
Penalties for Missing Corporate Tax Return Deadlines in Dubai
Missing the key deadline of September 30, 2025, may result in fines or penalties under FTA regulations, especially for entities following the calendar-year accounting period. Here is an overview of some of the most prevalent fines for UAE Corporate Tax for missing deadlines.
| SL.No. | Violation | Penalties |
|---|---|---|
| 1 | Failure of the Legal Representative to file a Tax Return within the specified timeframes | 500 monthly for the first 12 months and 1,000 monthly thereafter |
| 2 | Failure of the Registrant to submit a Tax Return within the specified timeframe | 500 monthly for the first 12 months and 1,000 monthly thereafter |
| 3 | Late submission or failure to submit a Declaration to the Authority | 500 monthly for the first 12 months and 1,000 monthly thereafter |
FTA Penalty Waiver Update (2026):
The Federal Tax Authority (FTA) has introduced a penalty waiver initiative in 2026 to support businesses during the first year of Corporate Tax implementation. Under this scheme, the AED 10,000 late registration penalty may be waived or refunded if the business submits its first Corporate Tax Return within seven months from the end of its initial tax period. This relief encourages timely filing and compliance while easing the transition into the UAE’s new tax regime.
Refer to our guide for a more detailed overview of the fines and penalties in UAE Corporate Tax Filing.
Due Date Extensions for Filing Corporate Taxes in UAE
Explanation of Possible Extensions to Corporate Tax Filing Deadlines
- The Federal Tax Authority may consider extensions in the case of natural disasters, system outages, or other severe disruptions to operations.
- Extensions give companies more time to file their corporation tax returns without facing the consequences of late payment.
Conditions Under Which Businesses Can Request an Extension
Valid Reason : The business must demonstrate a legitimate cause for delay, such as:
- Unforeseen events affecting business operations.
- Technical difficulties in completing financial reports.
- Health emergencies or other crises impacting key personnel.
Evidence Required : Supporting documents must be submitted to validate the request, such as:
- Proof of technical issues.
- Official reports or medical certificates.
Process for Filing an Extension Request
- Log in to the FTA portal and find the extension request form
- Fill in the form and attach the necessary supporting documents
- Submit the application and wait for approval from the authorities.
Why Choose Us?
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