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 2024 to 31 December 2024, 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 2024 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. Businesses must file their Corporate Tax return within nine months after the end of their financial year (tax period).
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).
Why Timely Registration Matters?
- Ensures alignment with tax compliance mandates.
- Helps avoid legal risks and non-compliance penalties.
- Prevents operational disruption due to incomplete registration.
Corporate Tax Registration Deadline UAE 2026
- Corporate Tax registration is mandatory for all Taxable Persons as defined under UAE corporate tax legislation; in some cases, certain Exempt Persons may also be required to register.
- Entities must complete corporate tax registration within:
- 6 months from the start of their financial year, or
- Before the due date of their first tax return.
- Corporate Tax registration in the UAE is mandatory for all Taxable Persons and certain Exempt Persons, as specified by the Federal Tax Authority (FTA). Registration timelines vary depending on the business license issuance date and entity type, in accordance with the FTA Decision effective from 1 March 2024. Every Taxable Person must file their Corporate Tax Return within nine months of the end of their financial year. Additionally, under the FTA’s 2025 penalty waiver initiative, the AED 10,000 late registration penalty may be waived if the first tax return is filed within seven months from the end of the initial tax period.
Key Compliance Requirements
- Early preparation is essential to avoid delays.
- Businesses must gather the following documents:
- Income statements
- Audited financial reports
- Delays in submission may result in penalties or additional fees.
Special Note for Free Zone Entities
- Free zone businesses should:
- Verify if they qualify for tax incentives before the deadline.
- Understand the impact of tax registration on incentive eligibility.
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 Timeline
For example, businesses with a financial year from January 1, 2024, to December 31, 2024, must file their corporate tax return by September 30, 2025, marking one of the most important deadlines in the UAE’s 2025 tax calendar. Businesses in the UAE are required to file corporate tax returns once every tax period. Businesses have nine months from the end of their financial year (tax period) to file their corporate tax return and pay any tax due to the Federal Tax Authority (FTA)
| Sl.No. | Financial Year of the Business | Corporate Tax Return Filing Timeline |
|---|---|---|
| 1 | 1 June 2023 - 31 May 2024 | 1 June 2024 - 28 February 2025 |
| 2 | 1 January 2024 - 31 December 2024 | 1 January 2025 - 30 September 2025 |
| 3 | 1 April 2024 - 31 March 2025 | 1 April 2025 - 31 December 2025 |
Financial Year 1 June 2023 to 31 May 2024
The Corporate Tax Filing Deadline for the first tax period, which runs from 1 June 2023, to 31 May 2024, is expected to be from 1 June 2024, to 28 February 2025, giving businesses a total of nine months to comply with reporting requirements by filing their corporate tax returns and relevant documents.
Financial Year - 1 January 2024 to 31 December 2024
The tax year for these businesses' would run from 1 January 2024 to 31 December 2024. The equivalent Corporate Tax return filing period lasts nine months, beginning 1 January 2025 and concluding on 30 September 2025. Businesses have until the deadline to file their tax returns and other necessary documents in order to meet Corporate Tax regulatory requirements.
Financial Year - 1 April 2024 to 31 March 2025
These businesses' financial year spans from 1 April 2024 to 31 March 2025. The tax filing deadline will be available for nine months, from 1 April 2025 to 31 December 2025. 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. | 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. |
Corporate Tax Registration Penalties
Failure to register for UAE Corporate Tax before the deadline may result in an administrative penalty of AED 10,000 imposed by the FTA.
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?
Choosing Reyson Badger for corporate tax filing in the UAE guarantees that deadlines are fulfilled, filings are accurate, and tax-related burdens are eliminated. With our experienced staff handling your tax issues, you can be confident that you will fulfil all filing deadlines, avoid penalties, and concentrate your efforts on achieving your company objectives. Trust us to make Corporate Tax compliance easy and stress-free.
