If your business is registered for UAE corporate tax, you have a fixed window to file your return and pay what you owe. Miss it, and penalties start accumulating from day one.
This guide covers the exact deadlines, how they work across different financial year-ends, what the FTA expects in the return, and what it costs to be late.
The Core Rule: Nine Months From Year-End
The UAE Federal Tax Authority (FTA) requires every taxable person to file their corporate tax return and settle any tax liability within nine months from the end of the tax period.
This is not a one-size-fits-all date. Your deadline depends entirely on when your financial year ends.
Examples by Financial Year-End
| Financial Year-End | CT Return and Payment Deadline |
| 31 December 2024 | 30 September 2025 |
| 31 March 2025 | 31 December 2025 |
| 30 June 2025 | 31 March 2026 |
| 30 September 2025 | 30 June 2026 |
| 31 December 2025 | 30 September 2026 |
If your company runs a January to December financial year, your first CT return covering the period 1 January 2024 to 31 December 2024 was due by 30 September 2025. That deadline has now passed.
Who Must File a UAE Corporate Tax Return
You are required to file if you are a taxable person under UAE Corporate Tax Law. That includes:
- UAE-incorporated companies and branches of foreign companies
- Free zone entities (including Qualifying Free Zone Persons, who still must file even at 0%)
- Natural persons (sole proprietors, individual business owners) with annual business revenue exceeding AED 1 million
- Partnerships treated as taxable persons
Exempt entities such as government entities, qualifying public benefit organisations, and pension funds do not file, but exemption must be formally confirmed.
Even if your taxable income is zero and your tax liability is nil, you are still required to submit the return. Non-filing is an independent offence from non-payment.
What the Corporate Tax Return Includes
The CT return is filed electronically through the FTA’s EmaraTax portal. The return covers:
- Total revenue for the tax period
- Exempt income (dividends, group relief, etc.)
- Allowable deductions and adjustments
- Taxable income and applicable tax rate
- Tax payable (or nil)
- Related party transactions disclosure (mandatory for every return where related party transactions exist)
- Small Business Relief election, if applicable
For businesses with revenue under AED 50 million that are not Qualifying Free Zone Persons, the return can be prepared using management accounts prepared in accordance with IFRS. Entities above AED 50 million must use audited financial statements.
Penalties for Late Filing and Late Payment
The FTA imposes separate penalties for failing to file and failing to pay on time.
Late filing penalty:
- AED 500 per month for the first 12 months of non-compliance
- AED 1,000 per month thereafter
Late payment penalty:
- 14% per annum on the outstanding unpaid tax amount, calculated monthly from the due date
These penalties run concurrently. A business that neither files nor pays faces both penalty streams simultaneously.
The FTA does not grant automatic extensions. There is currently no mechanism to request more time beyond the nine-month window.
The Penalty Waiver Initiative (2025)
In 2025, the FTA announced a penalty waiver for late corporate tax registration for businesses that filed their CT return by 31 July 2025. Over 33,900 businesses benefited from this initiative, which covered the AED 10,000 late registration penalty.
This waiver has now expired. Businesses that have not yet registered for corporate tax face the full AED 10,000 penalty plus continued monthly filing penalties.
If you are in this position, speak to a registered tax agent immediately. The longer the delay, the higher the cumulative penalties.
The Most Common Mistakes Around the CT Filing Deadline
Based on the filings we have handled at Peakvisory, these are the errors that create the most problems:
1. Confusing the registration deadline with the filing deadline
Registering for corporate tax is a separate obligation from filing the return. Registration must happen first, and then the return is due nine months after year-end.
2. Assuming a nil-tax-liability means no return is required
If you elected Small Business Relief, had exempt income, or simply made a loss, you still must submit the return. The return is not optional.
3. Not maintaining audited accounts when required
If your revenue exceeds AED 50 million, audited financial statements are mandatory. Starting the audit process three months before the deadline is usually too late.
4. Missing related party transaction disclosures
Every CT return where related party or connected person transactions exist requires a disclosure schedule. Omitting this is a red flag in an FTA audit.
5. Treating the CT return as a simple form fill
The return requires reconciling your accounting profit to taxable income, applying add-backs and deductions under UAE CT Law, and making specific elections. This is not something to do without professional support.
How to Prepare in Time
A structured timeline works best:
- 6 months before deadline: Close and sign off financial statements
- 4 months before deadline: Complete CT analysis, identify adjustments, check TP disclosure requirements
- 2 months before deadline: Review return draft internally
- 1 month before deadline: Partner or senior review, resolve any open queries
- 2 weeks before deadline: File and pay
This buffer exists because EmaraTax has had capacity issues during peak periods, and technical difficulties with the portal do not constitute grounds for an extension.
What the FTA Expects Going Forward
The FTA has made clear that corporate tax compliance is a priority for 2026 and beyond. Risk-based audit selection is being refined, with a particular focus on:
- Businesses that filed late or not at all in the first cycle
- Related party transactions that lack proper TP documentation
- Free zone entities claiming 0% that may not satisfy the qualifying income tests
Getting your filings right from year one matters. An incorrectly filed return is harder to defend than one filed accurately and on time.
Corporate tax filing in the UAE is more complex than it looks on the surface. The rules around taxable income adjustments, related party disclosures, free zone treatment, and Small Business Relief require judgment, not just number entry. At Peakvisory FZC, we handle CT return preparation and review for UAE businesses of all sizes. If your deadline is approaching or you are unsure about your position, contact us for a no-obligation assessment. Contact Jeese Varkey and the Peakvisory team at peakvisory.net