Deadline and payment
The Corporate Tax return is filed with the UAE Federal Tax Authority (FTA) within 9 months of the end of the tax period, and the tax is payable by the same date. A return is required even if no tax is due — for example, where taxable profit is below AED 375,000 and taxed at 0%, or where reliefs apply. Late filing and late payment attract administrative penalties.
Pre-filing checklist
- Registration. The company is registered for Corporate Tax, the tax period in its FTA profile is correct, and licence and shareholder details are up to date.
- Financial statements. The accounts follow the applicable standards and reconcile with the return. Qualifying Free Zone Persons (QFZPs) and companies with revenue above the set threshold must have audited statements; for periods starting on or after 1 January 2025 the requirements are set by Ministerial Decision No. 84 of 2025.
- Small Business Relief. If revenue does not exceed AED 3M, the company may elect Small Business Relief — under current rules, for periods ending no later than 31 December 2026. It is not available to QFZPs or members of multinational groups, and must be elected in the return.
- QFZP status. If a free zone company is applying 0%, check that the income is genuinely qualifying, that non-qualifying income stays within the de minimis threshold (the lower of 5% of revenue or AED 5M), and that it has real substance in the zone and audited accounts.
- Related parties. Transactions with shareholders, directors and affiliates must be at arm's length; above certain thresholds a transfer pricing disclosure is required.
- Adjustments. Exempt income (such as certain dividends), non-deductible expenses, interest limitation and loss carry-forward all move the tax base away from accounting profit.
- Records. Keep source documents and calculations for the period required by law — the FTA may ask for them after filing.
If you have missed the deadline or found an error
File as soon as possible: penalties generally grow with the length of the delay. Errors in a filed return are corrected through a voluntary disclosure. It is better to seek help before the FTA opens an audit.
We assist with tax registration, structure reviews and dealings with the FTA — see Tax and compliance in the UAE and After company registration. Your accountant or tax agent prepares the calculation and the accounts; we review the legal side and the structure.
FAQ
Yes. A registered taxpayer must file even when no tax is payable.
For companies with a calendar financial year, by 30 September 2026. Otherwise, 9 months after the end of the tax period.
Yes, through a voluntary disclosure — ideally before any FTA audit begins.