Business Setup

UAE Corporate Tax: Deadlines, Registration and How to Prepare

Published 18 Jul 2026 · Updated 12 Aug 2026 · 2 min read · By UAE Info Portal Editorial Team, Editorial Team

Reviewed by UAE Info Portal Editorial Team, Editorial Team

Key Takeaways

9% on taxable income above AED 375,000; income at or below that threshold is taxed at 0%.
Free zone entities must register and file annually regardless of tax owed, to maintain QFZP status.
Return must be filed AND paid within 9 months of financial year end — for a 31 Dec 2025 year-end, that's 30 September 2026.
Late registration penalty: AED 10,000. Registration, filing, and payment penalties run in parallel if all three are missed.
Audited financial statements required for taxable persons with revenue ≥ AED 50 million, and for QFZPs subject to conditions.

Corporate tax changed what UAE businesses need from their bookkeeping. Filing is annual, but it is only straightforward if your accounts were maintained properly all year.

The basics

Corporate tax applies at 9% on taxable income above AED 375,000, with income at or below that threshold taxed at 0%. Free zone entities must register and file annually regardless of whether tax is owed, in order to maintain qualifying free zone person status.

The deadline

Your corporate tax return must be filed, and any tax paid, within nine months of the end of your financial year. Filing and payment are a single obligation with the same date.

For the most common case — a financial year ending 31 December 2025 — the deadline is 30 September 2026. A different year-end gives a different deadline, so calculate from your own accounting period.

Penalties

Late registration carries a penalty of AED 10,000. Late filing accrues monthly, and unpaid tax attracts a late payment penalty in addition. Registration, filing and payment penalties run in parallel — a business that missed all three accumulates them simultaneously.

Audited accounts

Audited financial statements apply to taxable persons with revenue at or above AED 50 million, and to qualifying free zone persons, subject to conditions.

How to prepare

Register on EmaraTax if you have not already — the penalty for late registration is fixed and avoidable.
Keep proper double-entry accounting throughout the year, not reconstructed at year end.
Separate genuinely deductible business expenses from personal or non-deductible items as you go.
Reconcile your accounts monthly so the year-end position is already known.
File and pay within nine months of your year-end.

The software side

Corporate tax made proper accounting non-optional. Spreadsheets that were adequate for VAT summaries rarely produce defensible corporate tax figures.

Zoho Books handles this — fTA-accredited accounting — VAT returns, e-invoicing and corporate tax ready. Try it free.

Try our free UAE corporate tax calculator and AI tax assistant to estimate your position, then see our guide to FTA-accredited accounting software.

Disclosure: UAE Info Portal is an approved Zoho affiliate. If you subscribe through our links we may earn a commission at no extra cost to you.

This guide is general information, not tax or legal advice. Rules, deadlines and penalties are set by the FTA and MOHRE and change over time — always confirm current requirements on the official portals or with a registered tax agent before acting.

Step-by-Step Process

1
Register on EmaraTax
If not already registered — late registration penalty is fixed and avoidable.
2
Maintain proper double-entry accounting
Throughout the year, not reconstructed at year end.
3
Separate deductible from non-deductible items
As transactions happen.
4
Reconcile monthly
So year-end position is already known.
5
File and pay within 9 months
Of your financial year end.

Estimated Costs

Item	Amount	Notes
Corporate tax rate	9% above AED 375,000 taxable income	0% at or below the threshold
Late registration penalty	AED 10,000
Audited financials threshold	Revenue ≥ AED 50,000,000	Also applies to QFZPs, subject to conditions

Fees and thresholds change periodically — confirm current figures with the relevant authority before relying on them.

Frequently Asked Questions

When is the UAE corporate tax return due?

Within nine months of the end of your financial year. For a 31 December 2025 year-end, that means 30 September 2026. Filing and payment share the same deadline.

What is the UAE corporate tax rate?

9% on taxable income above AED 375,000, with 0% applying at or below that threshold. Qualifying free zone persons may have different treatment subject to conditions.

Do free zone companies need to file corporate tax returns?

Yes. Free zone entities must register and file annually to maintain qualifying free zone person status, regardless of whether any tax is payable.

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