UAE Corporate Tax Deadlines: Key Dates and Filing Requirements

The introduction of corporate tax in the UAE has brought a new compliance framework for businesses of all sizes. With a standard rate of 9% on profits above AED 375,000, companies are now required to prepare, file, and report in line with the Federal Tax Authority (FTA) regulations. Understanding UAE corporate tax deadlines is critical for ensuring timely compliance, avoiding penalties, and maintaining proper corporate governance.

This article provides a comprehensive guide to key corporate tax deadlines, filing requirements, and reporting obligations that every business operating in the UAE should follow.

What Are the Corporate Tax Deadlines in the UAE?

Corporate tax deadlines are linked to each company’s financial year. The Federal Tax Authority (FTA) mandates that returns must be filed and taxes must be paid within nine months from the end of a business’s financial year.

• Calendar year example: A business with accounts ending 31 December 2024 must file and pay by 30 September 2025.

• Other year-ends: A company closing its books on 30 June 2024 must file by 31 March 2025.
• First tax period for new businesses: The first period may extend up to 18 months, with filing still due nine months after the close.

The Federal Tax Authority (FTA) also issued Decision No. 7 of 2024, granting extended deadlines in certain cases. For example, entities incorporated on or after 1 June 2023 (with early financial periods ending before 29 February 2024) were granted a filing extension until 31 December 2024.

Key Deadlines at a Glance

Who Must File Corporate Tax in the UAE?

Not all entities are subject to tax, but nearly all must register and report.

• Taxable businesses: Mainland LLCs, free zone entities (unless fully exempt), branches, and foreign companies with UAE operations.
• Exempt but reportable entities: Public benefit organizations, government bodies, and certain investment funds. While exempt from payment, they must still register and file annual declarations.
• Startups and SMEs: Even smaller businesses with profits under the AED 375,000 threshold must submit a return, showing a tax liability of zero.

This ensures that all entities are accounted for in the FTA’s system, facilitating compliance and transparency.

Filing Requirements for Corporate Tax in the UAE

All taxable entities must first register with the FTA through the EmaraTax portal and obtain a Tax Registration Number (TRN). Registration is mandatory even for entities reporting zero tax liability.

The corporate tax return requires the following information and documents:

• Financial Statements: Income statements, balance sheets, and cash flow statements prepared under IFRS. Larger businesses may require audited statements.
• Tax Computation Workpapers: A clear calculation showing how taxable income and tax payable were derived.
• Supporting Records: Invoices, receipts, and contracts. Transfer pricing documentation is required for transactions with related parties.
• Legal Documents: Trade license, Memorandum of Association, shareholder IDs, and other corporate records.
• Return Submission and Payment: All information is submitted through the EmaraTax portal, and any tax due must be paid at the same time.

Businesses must retain records for seven years, making accurate and organized documentation essential.

Penalties for Missing Corporate Tax Deadlines

The FTA enforces strict measures to encourage timely compliance. Failing to meet UAE corporate tax deadlines may result in:

• Late filing Penalties: AED 500 per month, rising to AED 1,000 per month after one year of delay.
• Late payment: 14% annual penalty applied to unpaid balances.
• Failure to register: Flat AED 10,000 fine for required registrations not submitted on time.
• Incorrect declarations: AED 500 per month for incomplete or inaccurate filings.
• Non-cooperation during audits: Up to AED 20,000.

Timely submission, even for zero-tax returns, is more cost-effective than incurring penalties. Companies are advised to submit accurate returns promptly to avoid unnecessary fines.

Corporate Tax Reporting: What Businesses Should Prioritize

While meeting deadlines is critical, the accuracy of reporting is equally important. Businesses should prioritize:

• Transparency in Transactions: Document intercompany transactions and related-party dealings, as these are subject to transfer pricing rules.
• Expense Classification: Ensure deductible and non-deductible expenses are properly categorized.
• Permanent Establishments: Foreign investors must assess whether their operations in the UAE create a taxable presence under the law.

Adhering to these priorities ensures businesses comply fully with corporate tax filing UAE requirements and minimizes the risk of audit disputes.

Compliance Tips for Businesses

Successful compliance with UAE corporate tax deadlines relies on preparation. Recommended practices include:

• Establish a Tax Calendar: Record key deadlines based on your financial year and circulate them within the finance team.

• Maintain up-to-date accounts: Timely bookkeeping throughout the year facilitates efficient filing.
•  Monitor the Threshold: Companies with profits below AED 375,000 are not taxed but must still file returns to confirm their position.
• Free Zone Entities: Qualifying Free Zone businesses benefit from a 0% rate if filing is accurate and consistent.
• Prepare documents ahead of time: Organize contracts, receipts, and financial statements in advance to ensure timely filing.
• Regular EmaraTax Access: Verify login credentials and portal access early to avoid submission delays.
• Seek Professional Guidance: Tax advisors, corporate service providers, or accounting specialists can assist with complex rules and first-year filings.
• Allocate Tax Reserves: Businesses exceeding the AED 375,000 threshold should plan for the 9% liability to avoid cash flow issues.

• Stay Informed: Monitor FTA updates and official guides to remain aware of changes or relief measures.

Implementing these practices strengthens compliance, reduces risk, and ensures deadlines are met efficiently.

Conclusion

The UAE corporate tax regime represents a significant step toward international alignment, emphasizing accurate reporting and timely compliance. All registered businesses must file returns within nine months of the financial year-end, regardless of whether tax is payable. Companies with profits below AED 375,000 must still submit returns to confirm their zero-tax position.

For small business owners, financial controllers, startups, and foreign investors, the best approach is proactive: register promptly, maintain accurate records, and file returns on time. Following these steps ensures smooth compliance with UAE corporate tax deadlines, prevents costly penalties, and keeps businesses focused on growth.

About SimplySolved

As an FTA-approved Tax Agency, ISO 9001, 27001, and 42001 certified, SimplySolved delivers comprehensive corporate tax and compliance solutions tailored to business needs. Supported by experienced consultants, we manage Corporate Tax registration, TRN acquisition, and accurate return filing, ensuring full adherence to Federal Tax Authority (FTA) requirements and deadlines.

We serve 100s of clients in implementing credible UAE tax filing and registration while maintaining compliance across all corporate tax obligations. Our approach combines practical guidance with structured processes, allowing businesses to focus on core operations while benefiting from reliable, cost-effective support from a trusted partner.