Corporate Tax Filing Deadlines in UAE

The UAE Corporate Tax 9-Month Rule

The UAE Federal Tax Authority (FTA) requires all registered taxable persons to file their corporate tax return within 9 months from the end of their financial year. This rule applies uniformly across all business types — mainland companies, free zone entities, and branches of foreign companies. The tax payment due (if any) is also due on the same date as the filing deadline.

For example: if your financial year ends on 31 December 2025, your corporate tax return and any payment must reach the FTA by 30 September 2026. Missing this deadline triggers immediate penalties.

UAE Corporate Tax Filing Deadlines — Common Year-Ends

Below is a reference table for the most common financial year-end dates and their corresponding CT filing deadlines:

Penalties for Late Corporate Tax Filing in UAE

The FTA does not offer grace periods. Penalties for late filing begin on the day after the deadline:

• AED 500 per month for the first 12 months of non-filing
• AED 1,000 per month from month 13 onwards
• 14% per annum interest on any unpaid tax from the due date
• Additional administrative penalties for inaccurate returns (AED 500 – AED 20,000)

When to Start Preparing — Don't Wait for the Deadline

Most businesses need 4–8 weeks to compile financial statements, calculate taxable income, and complete the EmaraTax return correctly. For the corporate tax filing deadline and required documents, begin gathering records at least 2 months before your deadline. If you have related-party transactions or transfer pricing requirements, allow even more time.

How the 9-Month Rule Works in Practice

The deadline is calculated by adding 9 months to the last day of your financial year. If the result falls on a weekend or UAE public holiday, the deadline typically falls on the next business day — but do not rely on this. File early to avoid any ambiguity. The FTA's EmaraTax portal displays your deadline once your entity is registered — log in and check it today.