UAE Corporate Tax return deadline: when to file, when to pay and the penalties

Every business registered for UAE Corporate Tax must file a Corporate Tax return for each tax period, even if it has no taxable income or has elected for Small Business Relief. The deadline is short enough that many SMEs only realise it is due when the Federal Tax Authority (FTA) sends a reminder.

The 9-month rule

Your Corporate Tax return must be filed, and any tax paid, within nine months of the end of your tax period. For most businesses the tax period is the same as the financial year.

Filing and payment share the same deadline, so you cannot file now and pay later without the late payment penalty applying.

Who has to file

• Mainland companies, including those with taxable income at or below AED 375,000 that pay 0%.
• Free zone companies, including Qualifying Free Zone Persons applying the 0% rate.
• Businesses electing for Small Business Relief: the election is made in the return itself.
• Exempt persons that are required to register must file an annual declaration instead of a full return.

Penalties for filing or paying late

• Late filing: AED 500 for each month (or part of a month) in the first 12 months, rising to AED 1,000 per month from the 13th month.
• Late payment: unpaid Corporate Tax attracts a penalty of 14% a year, calculated monthly, until it is paid. Since 14 April 2026 VAT uses the same approach.
• Incorrect returns: correcting an error by voluntary disclosure carries a penalty of 1% of the tax difference for each month since the original due date.

Penalties are calculated automatically on EmaraTax, so the cost of a missed deadline grows every month.

What you need before you file

1. Closed books for the full financial year, with bank accounts reconciled.
2. Financial statements prepared under IFRS (or IFRS for SMEs where allowed). Audited statements are required in some cases, such as revenue above AED 50 million or Qualifying Free Zone Persons.
3. Tax adjustments: non-deductible expenses such as fines and 50% of entertainment, related-party transactions at arm's length, and any reliefs or exempt income.
4. Elections, such as Small Business Relief or the realisation basis, decided before you submit.
5. Records kept for at least seven years after the end of the tax period.

Common mistakes we see

• Assuming no return is needed because profit is below AED 375,000.
• Starting the year-end close in August and running out of time for adjustments.
• Filing figures that do not match the financial statements.
• Paying from a personal account or with the wrong payment reference.

How NAMAA can help

We close your books, prepare IFRS financial statements, calculate your Corporate Tax and prepare the return well before the deadline, so you review and approve it rather than chase it. Corporate Tax return filing is included in all our monthly packages.

Frequently asked questions