UAE Corporate Tax Return: Filing Deadlines and Penalties

For every UAE business and freelancer registered for corporate tax, this guide sets out exactly when your return and payment are due, how to work out your own deadline, and what each late-filing, late-payment, and record-keeping penalty costs if you miss it.

Your UAE corporate tax return must be filed, and any tax paid, within nine months of the end of your tax period, through the Federal Tax Authority’s EmaraTax portal. A calendar-year business whose financial year ended 31 December 2025 must therefore file and pay by 30 September 2026. Miss the filing deadline and the penalty is AED 500 for each of the first 12 months late, then AED 1,000 a month; pay late and interest of 14% a year accrues monthly on the unpaid tax. Every registered business must file, even one that owes nothing.

This article explains the nine-month rule with worked examples, the separate but identical payment deadline, who must file (including 0% and Small Business Relief cases), the full penalty schedule under Cabinet Decision No. 75 of 2023, the seven-year record-keeping rule, and the late-registration penalty waiver still available in 2026. It draws on Federal Tax Authority and Ministry of Finance sources; because penalty figures are set by Cabinet decision and can be updated, confirm the current amount before relying on it.

The filing deadline: nine months from period end

Under the Federal Tax Authority, the corporate tax return must be filed within a period not exceeding nine months from the end of the relevant tax period, as set in Article 53 of the Corporate Tax Law. Your tax period is normally your financial year, so the deadline moves with your year-end. There is one return per tax period, filed electronically on EmaraTax using your Tax Registration Number.

The examples below show how the nine months are counted. The first corporate tax returns in the country, covering financial years that ended on 31 December 2024, were due by 30 September 2025; the next large wave, calendar-year 2025, is due by 30 September 2026.

Financial year ends	Return and payment due
31 December 2024 (first period)	30 September 2025
31 December 2025	30 September 2026
31 March 2025	31 December 2025
31 May 2025	28 February 2026

Answer Block: When is the UAE corporate tax return due?

The corporate tax return is due within nine months of the end of your tax period, filed on the FTA EmaraTax portal. For a business on the calendar year ending 31 December, the deadline is 30 September of the following year. The first returns, for periods ending 31 December 2024, were due 30 September 2025. The same nine-month deadline applies to paying the tax.

The payment deadline is the same nine months

The tax you owe must be settled within the same nine-month window as the return. A useful clarification from the FTA is that you do not have to file the return and pay the tax at the same moment; you can file first and pay later, as long as both happen before the deadline. Because bank transfers take time to clear at the FTA, it advises paying a few days ahead of the last date so the payment is received on time. Filing on time but paying late still triggers the late-payment penalty on the unpaid amount.

Who has to file: everyone registered, including 0% and Small Business Relief

A common and expensive misunderstanding is that a business owing no tax need not file. The FTA is explicit that all taxable persons must file a return regardless of income level. That means:

• A business with taxable income below AED 375,000, taxed at 0%, still files a full return.
• A business electing Small Business Relief because its revenue is AED 3 million or less still registers and files, and must actively make the relief election inside the return each period. Filing is not waived just because the tax is nil.
• A tax group, where a qualifying parent and its subsidiaries are treated as a single taxable person, files one consolidated return rather than separate returns for each member.

The underlying 9% rate above AED 375,000 and 0% below it, and the mechanics of registration, are covered in our guides to UAE corporate tax for freelancers and small businesses and corporate tax registration on EmaraTax.

Answer Block: Do I still file if my income is below AED 375,000 or I elect Small Business Relief?

Yes. Every registered taxable person must file a corporate tax return regardless of income, so a business taxed at 0% because its income is under AED 375,000 still files. A business electing Small Business Relief on revenue of AED 3 million or less also files, and must make the relief election inside the return each tax period. Nil tax does not remove the filing duty.

Penalties for late filing, late payment, and errors

The penalties are set by Cabinet Decision No. 75 of 2023 on administrative penalties under the Corporate Tax Law. The main ones a compliant business needs to know are below.

Violation	Penalty
Late filing of the tax return	AED 500 per month for the first 12 months, then AED 1,000 per month thereafter
Late payment of tax due	14% per annum, applied monthly on the unpaid tax from the day after the due date
Late corporate tax registration	AED 10,000 (see the waiver below)
Failure to keep required records	AED 10,000, rising to AED 20,000 if repeated within 24 months
Submitting an incorrect return	AED 500, unless corrected before the filing deadline
Late deregistration application	AED 1,000 on late submission, then AED 1,000 per month up to AED 10,000

The late-filing penalty accrues by the month or part-month, so a return even a few days late still costs AED 500. The late-payment charge of 14% a year is applied monthly on whatever tax remains unpaid, which is why paying on time matters as much as filing on time. If you discover an error in a submitted return, a voluntary disclosure carries interest of 1% per month on the tax difference from the original due date, so correcting early costs less than waiting for the FTA to find it.

Answer Block: What is the penalty for filing a UAE corporate tax return late?

Late filing is penalized at AED 500 for each month, or part of a month, during the first 12 months, then AED 1,000 per month from the 13th month onward, under Cabinet Decision No. 75 of 2023. Separately, paying the tax late attracts 14% per annum applied monthly on the unpaid amount. Filing on time but paying late still triggers the late-payment charge.

The late-registration penalty waiver still open in 2026

Businesses that registered late can still escape the AED 10,000 registration penalty. Under an FTA initiative in force from April 2025, the late-registration penalty is waived if the business files its first corporate tax return, or annual declaration for an exempt person, within seven months of the end of its first tax period, rather than the usual nine. For a first period ending 31 December 2024, that meant filing by 31 July 2025. Where the AED 10,000 penalty was already paid, it is refunded as a credit to the EmaraTax account, and the waiver applies automatically when the condition is met. The relief targets the registration penalty only; it does not waive the late-filing or late-payment penalties above. The lesson is that filing your first return early can erase a registration fine entirely.

Keep your records for seven years

Under Article 56 of the Corporate Tax Law, a taxable person must keep all records and documents that support the return for seven years from the end of the tax period they relate to, and exempt persons must keep records supporting their exempt status. This is why the records penalty above matters even for a business that pays no tax: the obligation to hold the evidence is separate from the obligation to pay. A business with a period ending 31 December 2026 should keep the supporting records until the end of 2033.

How to file: the EmaraTax steps

Filing is done entirely online. In outline, you log in to EmaraTax, open the taxable person account, and start the corporate tax return for the period that has ended. You confirm the taxpayer details, enter accounting income and the adjustments the law requires to reach taxable income, apply any relief such as Small Business Relief or the 0% band up to AED 375,000, review the calculated tax, and submit before the deadline. You then arrange payment of any tax due through the payment options in EmaraTax, in time to clear before the same nine-month date. Keeping clean accounting records through the year, rather than reconstructing them at filing time, is what makes this straightforward. Related registration and threshold questions are covered in our guide to UAE VAT registration, which sits alongside corporate tax for many businesses, and the wider setup picture in our Dubai business setup guide.

FAQ

When was the first UAE corporate tax return due?

The first corporate tax returns, for financial years that ended on 31 December 2024, were due by 30 September 2025, nine months after the period end. Businesses on other year-ends had their own nine-month deadlines. The next major wave, for the calendar year ending 31 December 2025, is due by 30 September 2026.

Is the payment deadline the same as the filing deadline?

Yes. Both the return and the payment are due within nine months of the end of the tax period. The FTA has clarified you need not file and pay simultaneously, so you can file first and pay later, provided both are done by the deadline. Because payments take time to reach the FTA, pay a few days early so it clears on time.

What is the penalty for paying corporate tax late?

Late payment attracts 14% per annum, applied monthly on the unpaid tax, running from the day after the payment due date until the tax is settled. This is separate from the late-filing penalty, so a business that files on time but pays late still incurs the payment charge on the outstanding amount.

What is the AED 10,000 corporate tax penalty for?

AED 10,000 is the penalty for registering for corporate tax late. It is separate from the filing and payment penalties. Many businesses can avoid or recover it under the FTA waiver, which cancels the registration penalty if the first return or annual declaration is filed within seven months of the end of the first tax period.

Do tax groups file one return or separate returns?

A tax group, where a qualifying UAE parent and its subsidiaries elect to be treated as a single taxable person, files one consolidated corporate tax return through the parent. Members do not file separate returns for periods within the group. The nine-month deadline and the penalty regime apply to the group’s single return in the same way.

How long must I keep corporate tax records?

Seven years from the end of the tax period the records relate to, under Article 56 of the Corporate Tax Law. This applies even to businesses that pay no tax, including those under Small Business Relief and exempt persons, who must keep records supporting their position. Failure to keep records carries a penalty of AED 10,000, or AED 20,000 if repeated.

What happens if I file the return but do not pay the tax?

You avoid the late-filing penalty but still incur the late-payment charge of 14% per annum, applied monthly on the unpaid tax from the day after the due date. The debt keeps growing until paid. Filing on time is necessary but not sufficient; the tax itself must also be settled within the nine-month window.

How is the nine-month deadline calculated for a non-calendar year?

Count nine months forward from your financial year-end. A year ending 31 March is due 31 December of the same year; a year ending 31 May is due 28 February of the following year. Your tax period follows your financial year, so confirm your registered year-end in EmaraTax and apply the nine months from that date.

Can I still avoid the late-registration penalty in 2026?

If you registered late, the AED 10,000 penalty is waived provided you file your first corporate tax return or annual declaration within seven months of the end of your first tax period. If you already paid the penalty and meet the condition, it is credited back to your EmaraTax account. The waiver applies automatically and does not cover late-filing or late-payment penalties.

Official Sources

The following Federal Tax Authority and Ministry of Finance sources set out the deadlines, penalties, and record rules referenced above. Penalty amounts are set by Cabinet decision and can be updated, so confirm the current figure before relying on it.

• Federal Tax Authority — Nine-month filing and payment deadline
• FTA — Federal Decree-Law No. 47 of 2022 (Corporate Tax Law)
• Ministry of Finance — Cabinet Decision No. 75 of 2023 (administrative penalties)
• FTA — Waiver of the late corporate tax registration penalty
• FTA — Corporate tax registration and EmaraTax services

Information is current as of July 2026. Corporate tax deadlines and administrative penalties are set by the Federal Tax Authority and Cabinet decisions and can change; confirm the current rules and figures with the FTA or a licensed tax adviser before acting. This article is general information, not tax advice.