UAE Corporate Tax Deadline 30 September 2026: Who Must File and What Being Late Costs
Last updated: 24 July 2026. All figures from published FTA rules; sources listed on our FAQ page.
The United Arab Emirates introduced Corporate Tax for financial years starting on or after 1 June 2023. For the majority of businesses, whose financial year is the calendar year, the first tax period was 1 January to 31 December 2025, and the first return is due 30 September 2026.
The 9-month rule
A taxable person must file its Corporate Tax return AND pay any tax due within 9 months of the end of its tax period. For a 31 December 2025 year-end, that is 30 September 2026. The Federal Tax Authority has confirmed there will be no extensions.
Payment timing trap: payment counts when the money ARRIVES in the FTA's account, not when you send the transfer. Practitioners advise initiating bank transfers by about 25 September 2026.
Who must file
- All mainland companies, whatever their size or profit.
- All free zone companies, including those claiming the 0% Qualifying Free Zone Person rate. The 0% rate does not remove the filing duty; filing on time is a condition of keeping it.
- Freelancers and individual business owners whose total business turnover exceeded AED 1,000,000 in a calendar year. Turnover means revenue, not profit. Salary, personal investment income, and personal real estate income generally do not count.
- Companies with zero profit or losses. Filing is mandatory regardless of the result, and reliefs like Small Business Relief only exist if claimed inside a filed return.
What being late costs
| Failure | Penalty |
|---|
| Late registration | AED 10,000 fixed |
| Late filing | AED 500 per month (first 12 months), then AED 1,000 per month |
| Late payment | 14% per year on the unpaid tax, charged monthly |
The late-registration penalty had a waiver route: filing the first return within 7 months of the first period's end (31 July 2026 for calendar 2025). Businesses that missed it and were fined can still file a reconsideration request via EmaraTax.
Most small businesses can legally owe AED 0
If your revenue is at or below AED 3,000,000, you can probably elect Small Business Relief inside the return and owe nothing. It is not automatic; it must be elected, and financial year 2026 is its last year. Above the relief, the rates are 0% on taxable income up to AED 375,000 and 9% above that.
Preparation checklist
- Confirm your registration and Tax Registration Number in EmaraTax (eservices.tax.gov.ae).
- Close your 2025 accounts. This is the real work; the online return itself takes 30-45 minutes once accounts are ready.
- Decide your accounting basis (cash basis is allowed up to AED 3M revenue).
- Check Small Business Relief eligibility and remember to elect it inside the return.
- File, arrange payment early, keep the acknowledgement, and retain records for 7 years.
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More: UAE Corporate Tax FAQ · Small Business Relief guide