Last updated: 29 July 2026 · Reviewed by: ACL Tax Consultants — FTA-Registered Tax Agent
Corporate Tax is still new in the UAE, and 2026 is only the second filing season under Federal Decree-Law No. 47 of 2022. This guide answers the exact questions UAE business owners are asking — your deadline, who must file, the penalties, and how to file — in plain language.
When is the UAE Corporate Tax deadline in 2026?
Your Corporate Tax return is due 9 months after the end of your financial year (tax period). There is one combined deadline for both filing the return and paying any tax owed.
| Financial year ends | Corporate Tax return + payment due |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2025 | 31 March 2026 |
| 30 September 2025 | 30 June 2026 |
Most UAE companies use a 1 January–31 December financial year, which makes 30 September 2026 the key date this year.
Who needs to file a Corporate Tax return in the UAE?
Almost every business must file — even if it owes nothing. You must register and file a return if you are:
- A company incorporated in the UAE (mainland or Free Zone)
- A Free Zone company, including those paying 0% as a Qualifying Free Zone Person
- A natural person (freelancer, sole establishment) with business turnover above AED 1 million per calendar year
- A foreign company effectively managed and controlled in the UAE, or with a permanent establishment here
Filing is mandatory even if your taxable income is zero or you qualify for relief. Registration alone is not enough — you still have to submit the return.
What is the UAE Corporate Tax rate?
The UAE Corporate Tax rate is:
- 0% on taxable income up to AED 375,000
- 9% on taxable income above AED 375,000
Qualifying Free Zone Persons pay 0% on qualifying income and 9% on non-qualifying income. Large multinationals in scope of the OECD’s global minimum tax may face a different rate under separate rules.
What happens if you miss the Corporate Tax deadline?
Missing the deadline triggers automatic administrative penalties from the Federal Tax Authority (FTA):
- Late filing of the return: AED 500 per month for the first 12 months, then AED 1,000 per month
- Late payment of tax owed: a monthly penalty on the unpaid amount (14% per annum, charged monthly)
- Failure to register for Corporate Tax: a fixed penalty of AED 10,000
These add up fast — a return filed six months late can cost thousands of dirhams before you’ve paid a single dirham of actual tax.
How do you file a Corporate Tax return in the UAE?
You file your Corporate Tax return online through the FTA’s EmaraTax portal. The process is:
- Register for Corporate Tax and get your Tax Registration Number (if you haven’t already).
- Prepare financial statements for the tax period, following IFRS.
- Calculate taxable income, applying allowed adjustments, exemptions, and reliefs.
- Complete the Corporate Tax return in EmaraTax.
- Submit and pay any tax due — both by your deadline.
There is only one return per tax period in the UAE — no quarterly or advance filings.
Do Free Zone companies have to file?
Yes. A Qualifying Free Zone Person may pay 0% on qualifying income, but it must still register, maintain audited financial statements, and file a Corporate Tax return. Failing to meet the qualifying conditions can move your income to the standard 9% rate.
Is there any relief for small businesses?
Yes. Under Small Business Relief, a UAE resident business with revenue of AED 3 million or less can elect to be treated as having no taxable income for the period — meaning no Corporate Tax to pay. It is available for tax periods ending on or before 31 December 2026. You must still register and file to claim it.
What documents do you need to file?
Have these ready before you start:
- Trade licence and Corporate Tax registration number
- Financial statements for the tax period (IFRS)
- General ledger, trial balance, and bank statements
- Details of related-party transactions and any reliefs claimed
- Records of exempt income and disallowed expenses
Keep all supporting records for at least 7 years — the FTA can audit returns after they’re filed.
Frequently Asked Questions
When is the Corporate Tax deadline for a December year-end in the UAE?
For a financial year ending 31 December 2025, the Corporate Tax return and payment are due by 30 September 2026 — nine months after the year-end.
Do I have to file Corporate Tax if my company made no profit?
Yes. Filing is mandatory for all registered taxable persons, even with zero or negative taxable income.
What is the penalty for filing Corporate Tax late in the UAE?
Late filing costs AED 500 per month for the first 12 months and AED 1,000 per month after that, plus a separate penalty on any unpaid tax.
Do Free Zone companies pay Corporate Tax?
Free Zone companies can pay 0% on qualifying income but must still register, keep audited accounts, and file a return.
Do freelancers pay Corporate Tax in the UAE?
Individuals running a business with turnover above AED 1 million per year are subject to Corporate Tax and must register and file.
Can I still register for Corporate Tax if I’ve missed the registration deadline?
Yes, you should register immediately through EmaraTax. Late registration carries a AED 10,000 penalty, but registering promptly limits further exposure.
How much does it cost to file a Corporate Tax return?
Costs vary by business size and complexity. Contact us for a fixed-fee quote.
This article is general information, not tax advice. Corporate Tax rules and penalty amounts are set by the UAE Federal Tax Authority and may change — confirm your specific position with a registered tax agent. Sources: Federal Decree-Law No. 47 of 2022; relevant Cabinet and Ministerial Decisions; UAE Federal Tax Authority (tax.gov.ae).
Need it done right, before 30 September?
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