UAE Corporate Tax Deadline Checker
Your registration date, your filing and payment deadline, and the seven-month window that wipes the AED 10,000 late-registration penalty — worked out from your own dates.
—
General guidance based on Federal Decree-Law No. 47 of 2022, FTA Decision No. 3 of 2024, Cabinet Decision No. 75 of 2023 as amended, and FTA Public Clarification CTP006 — not tax advice. It assumes a standard tax period and does not model transitional first periods longer than twelve months, tax groups, deregistration, or any extension granted to you individually. Confirm your dates on EmaraTax or with a registered tax agent.
How the deadlines work
There are three separate dates, and missing each one costs something different. Registration is a one-off obligation with a flat penalty. Filing and payment share a single deadline nine months after your year end. The waiver window sits between them and only exists for your first return.
| Obligation | Deadline | Penalty if missed |
|---|---|---|
| Registration — new company | 3 months from incorporation | AED 10,000 flat |
| Registration — freelancer | 31 March after the year turnover passed AED 1m | AED 10,000 flat |
| First return, for the waiver | 7 months after first period end | Lose the AED 10,000 refund |
| Return + payment | 9 months after period end | AED 500/month, then 1,000; plus 14% p.a. |
Why deadlines land on the month end
The nine-month clock runs to the end of the month, not to the same day of the month. A year ending 30 June 2025 gives a deadline of 31 March 2026 rather than 30 March. It rarely changes anything by more than a day, but it is the kind of detail that matters when you are filing in the final week.
The waiver most businesses miss
Since 14 April 2025 the FTA has cancelled the AED 10,000 late-registration penalty for anyone who files their first return within seven months of their first tax period end, instead of the usual nine. If the penalty has already been paid it is credited back to the EmaraTax account automatically. There is no form to complete and no application to make — but there is also no reminder, and the two-month difference between the waiver window and the normal deadline is where most of the money is lost.
Filing and paying are one obligation
The FTA treats the return and the payment as a single duty. Filing on time but paying late still counts as non-compliance, and the 14% annual charge runs on the unpaid balance from the day after the deadline. There is no grace period and extensions are not granted, so if your accounts are not finalised it is generally better to file on your best available figures and correct later through an amended return.
Frequently Asked Questions
When is my corporate tax return due?
Your return and payment are both due nine months after the end of your tax period, and the deadline falls on the month end. A financial year ending 31 December 2025 means a deadline of 30 September 2026. A year ending 30 June 2025 means 31 March 2026. A year ending 31 March 2026 means 31 December 2026. The FTA treats filing and payment as a single obligation, so submitting the return without settling the tax is still non-compliance.
How do I get the AED 10,000 late registration penalty waived?
File your first corporate tax return within seven months of the end of your first tax period, rather than the standard nine. Under the FTA penalty waiver initiative in place since 14 April 2025 the AED 10,000 is then cancelled automatically, and if you already paid it the amount is credited back to your EmaraTax account. There is no application form and no separate process. It applies only to your first tax period, so once that window closes it does not come round again.
When do I need to register for corporate tax?
A company incorporated on or after 1 March 2024 must register within three months of incorporation. Companies that existed before that date were given staggered deadlines based on the month their trade licence was originally issued, and all of those dates have now passed, so an unregistered older company is already exposed to the penalty. A freelancer or sole proprietor must register by 31 March of the year following the calendar year in which their business turnover first exceeded AED 1 million.
What are the penalties for filing or paying late?
Late filing costs AED 500 per month for the first twelve months and AED 1,000 per month after that. Late payment accrues at 14% per annum on the unpaid amount, charged monthly. Late registration is a separate flat AED 10,000. The penalties are automatic and begin the day after the deadline, because the FTA does not operate a grace period or grant extensions.
Do I still have to file if my company made no money?
Yes. Every taxable person must file a return for every tax period, even when the result is nil and even when no tax is payable. Dormant companies with no revenue are not exempt from registering and filing, and a company that assumes it can skip the return because it traded at a loss or not at all is still accumulating the monthly late-filing penalty.
Do free zone companies have deadlines too?
Yes. A Qualifying Free Zone Person pays 0% on qualifying income but is still a taxable person, so registration and annual filing are mandatory on exactly the same timetable as a mainland company. Free zone status changes the rate you pay, not whether you have to file, and the same late-registration and late-filing penalties apply.
Can I get an extension if I am not ready?
No. The FTA does not grant extensions to the filing deadline, and penalties start accruing the day after it passes. If your accounts are not finalised the practical approach is to file on the best figures available and correct afterwards through an amended return or voluntary disclosure, since self-correcting before an audit generally results in far lower penalties than errors the FTA finds itself.
What is a first tax period and why does it matter here?
It is the first financial period for which your business is subject to corporate tax, and newly incorporated entities were allowed to choose a first period of up to eighteen months to align with a preferred year end. It matters because the seven-month waiver window is measured from the end of that first period and is available only once. Getting the first period end date right is what determines whether the AED 10,000 is recoverable.
Need this filed before the deadline?
Registration, bookkeeping and the return itself all have to line up before the date above. Browse UAE tax consultants and accounting firms who handle corporate tax filings on EmaraTax.