Registration, deadlines and penalties

When is the Corporate Tax return and payment due?

Depends on the details: keep good documents

In short: Within 9 months after the end of your tax year, for both the tax return and the payment. If your tax year runs from January to December, that is 30 September of the next year.

The basic rule

A business must file its tax return and pay any tax due no later than 9 months after the end of its tax year (official term: tax period). The tax year is normally the business’s financial year.

When it is different

The first tax period can be shorter or longer than 12 months depending on your incorporation date and chosen financial year.
Under Small Business Relief you still file the return (with the election) by the same deadline.
Filing within 7 months for your first period can waive a late registration penalty.

Documents to keep

Financial statements
Tax computation
Revenue figures for the Small Business Relief election

How safe is it?

Depends on the details: keep good documents Medium: late filing penalties apply monthly.

When to ask a professional

Ask if your first period dates are unclear. Who can confirm it for your own case: an FTA-registered tax agent (a tax professional approved by the UAE tax authority), or the optional year-end review in SoloBooks.

Check it with the free calculator: Corporate Tax deadline calculator →

Sources

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated, unofficial English translation) — Art. 53(1), 48 and 57

Last verified: 19 October 2026

General information, not tax advice. Your situation may differ.

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