The UAE corporate tax return is due nine months after the end of your tax period. For the largest group of businesses in the country, those with a financial year running from January to December, that makes 30 September 2026 the deadline for the year ended 31 December 2025.
Who has to file by 30 September 2026
- Mainland companies with a 31 December 2025 financial year end
- Free zone companies, including qualifying free zone persons claiming the 0% rate
- Holding companies, dormant companies and companies that made a loss
- Individuals registered for corporate tax whose business turnover passed AED 1 million
Making no profit does not remove the obligation. A return still has to be filed, even when the tax payable is zero.
What the return involves
The return starts from your financial statements, then adjusts accounting profit into taxable income: adding back expenses that are not deductible, removing exempt income, applying any relief you qualify for and using losses carried forward. Corporate tax is charged at 0% on taxable income up to AED 375,000 and 9% above that.
Small business relief ends soon
Resident businesses with revenue of AED 3 million or less can elect for small business relief and be treated as having no taxable income. This relief applies to tax periods ending on or before 31 December 2026, so for most businesses the year ending 31 December 2026 is the last one it covers. The election has to be made in the return: it is not automatic.
What late filing costs
- AED 500 for each month, or part of a month, for the first twelve months
- AED 1,000 for each month after that
- Interest and penalties on any corporate tax paid late, since payment is due on the same date as the return
What to do now
Get your financial statements finalised, confirm whether an audit is required (it is for revenue above AED 50 million and for qualifying free zone persons), and gather details of related party transactions. If your records are behind, start now rather than in the final week: the FTA does not extend deadlines because bookkeeping took longer than expected.
Questions we are asked about this
What if my financial year is not January to December?
Your deadline is nine months after your own year end. A year ending 30 June 2026, for example, must be filed by 31 March 2027.
Do I have to pay the tax on the same day?
Yes. Corporate tax is payable by the same deadline as the return, so plan the cash flow in advance.
Can I still register if I have not done so?
Yes, and you should do it immediately. Late registration carries an AED 10,000 penalty, though many businesses qualify for a waiver if their first return is filed within seven months of the end of their first tax period.
Need help with this? VATAXSYS, VAT and Tax Consultant, handles corporate tax filing for businesses across the UAE. Call +971 55 240 3135 or message us on WhatsApp for a free consultation.