UAE Corporate Tax Filing Deadline 2026: All Dates by Financial Year
The UAE corporate tax filing deadline is 9 months after the end of your financial year. For businesses with a financial year ending 31 December 2025, the corporate tax return must be filed and any tax paid by 30 September 2026. Missing the deadline triggers a penalty of AED 500 per month under Cabinet Decision No. 75 of 2023.
When is the corporate tax filing deadline in 2026?
Your deadline depends on your financial year end, not on a single fixed date. Under Federal Decree-Law No. 47 of 2022, every taxable person must file a corporate tax return and settle the tax payable within 9 months of the end of the relevant tax period.
Financial year end → Filing and payment deadline. 31 December 2025 → 30 September 2026. 31 January 2026 → 31 October 2026. 31 March 2026 → 31 December 2026. 30 June 2026 → 31 March 2027.
Most UAE businesses use a January–December financial year, which makes 30 September 2026 the dominant deadline this year. Check your exact date with our deadline checker /tax/tools/deadline-checker →.
An earlier date matters if you registered late: 31 July 2026
If your business registered late for corporate tax and incurred (or would incur) the AED 10,000 late registration penalty, the FTA waives that penalty automatically — but only if you file your first tax return within 7 months of the end of your first tax period, not 9. For a first tax period ending 31 December 2025, that means filing by 31 July 2026.
Filing between 1 August and 30 September 2026 is still on time for the return itself, but forfeits the waiver. Full details in our waiver guide /tax/guides/corporate-tax-late-registration-penalty-waiver →.
What must be done by the deadline?
Three things, all through the EmaraTax portal: submit the corporate tax return, pay any corporate tax due, and retain the underlying records. Filing without paying still exposes you to a late payment penalty of 14% per annum, applied monthly on the unsettled amount.
What happens if you miss the deadline?
Late filing costs AED 500 for each month (or part month) of delay for the first 12 months, rising to AED 1,000 per month from the 13th month. A return filed 6 months late has already accumulated AED 3,000 before late payment interest. Calculate your exposure /tax/tools/penalty-calculator →.
Does the deadline apply if you made no profit?
Yes. Filing is mandatory for every taxable person, including companies with losses, zero revenue, or profits below the AED 375,000 threshold taxed at 0%. Free zone entities, including Qualifying Free Zone Persons paying 0%, must also file by the same deadline.
We prepare corporate tax returns from AED 499.
Fixed fees, every return reviewed by a qualified tax advisor, filed on EmaraTax before your deadline.