UAE Corporate Tax Deadline 2026: Filing, Reliefs and Penalties
The return and the payment are both due on 30 September for businesses with a 31 December 2025 year end. Here is what has to be filed, which reliefs you actually qualify for, and what delay costs.
The FTA Issued a Public Reminder on 2 September 2026
The Federal Tax Authority called on all taxable persons to file returns and settle any corporate tax due within nine months of their tax period end, and confirmed that businesses eligible for Small Business Relief are included. Registration, filing and payment are available around the clock on EmaraTax.
When Is the UAE Corporate Tax Deadline in 2026?
Under Federal Decree-Law No. 47 of 2022, a taxable person must file the return and pay any corporate tax due within nine months of the end of the relevant tax period. The deadline is tied to your own financial year, not to a single national filing date.
For a calendar year business with a 31 December 2025 year end, that takes you to 30 September 2026.
| Financial year end | Tax period covered | Return and payment due | Status |
|---|---|---|---|
| 31 December 2025 | 1 Jan 2025 to 31 Dec 2025 | 30 September 2026 | Current |
| 31 March 2026 | 1 Apr 2025 to 31 Mar 2026 | 31 December 2026 | Upcoming |
| 30 June 2026 | 1 Jul 2025 to 30 Jun 2026 | 31 March 2027 | Upcoming |
| 30 September 2026 | 1 Oct 2025 to 30 Sep 2026 | 30 June 2027 | Upcoming |
Exempt persons required to register follow the same timetable, by way of an annual declaration. Extensions are granted only in exceptional circumstances such as a medical emergency or natural disaster, and the application must be made before the deadline passes. Planning on an extension is not a strategy.
Who Has to File a Corporate Tax Return
The most expensive misunderstanding in this regime is that owing no tax means having nothing to file. Filing is triggered by registration, not by profitability. A valid trade licence is enough to bring the obligation into play, so a dormant entity still registers, still files, and still accrues penalties if it does not.
- Every company registered for corporate tax, mainland or free zone.
- Free Zone Persons, including Qualifying Free Zone Persons on the 0% rate.
- Non-resident persons with a permanent establishment in the UAE.
- Businesses that made a loss, or whose taxable income fell below AED 375,000.
- Businesses electing Small Business Relief, which the FTA has confirmed does not remove the filing obligation.
- Exempt persons required to register, by way of an annual declaration.
How to File on EmaraTax, Step by Step
Access and Verify the Profile
Log in with UAE Pass or your registered credentials and select the correct taxable person. Confirm licence details and bank parameters are current.
Open the Correct Return
Find the return for your tax period under the Corporate Tax tile and check the period dates match your financial statements.
Prepare the Financial Data
Bring together the trial balance, income statement and balance sheet. Accounting income is taken directly from the financial statements.
Make Your Elections
Small Business Relief is claimed here, along with the Free Zone Person position and elections such as the realisation basis.
Work Through the Adjustments
Exempt income, non-deductible expenditure, the 50% entertainment restriction, connected person remuneration and interest limitation.
Complete the Schedules
Free zone entities complete the schedule separating qualifying from non-qualifying revenue. Attach the documentation requested.
Review and Submit
Run a final variance check against the financial statements, then submit and save the acknowledgement reference.
Settle the Liability
Pay by the same deadline using your GIBAN. Filing on time and paying late still triggers a charge.
You can appoint a tax agent listed on the FTA register, but legal responsibility for the return stays with the taxable person.
Not Sure Your Figures Will Survive an FTA Review?
Book a pre-filing tax review session with our UAE corporate tax team. We check your adjustments, your relief position and your supporting records before anything is submitted on EmaraTax.
Book a Pre-Filing Tax Review Email UsSmall Business Relief: Eligibility and the Hidden Cost
Small Business Relief treats an eligible resident person as having earned no taxable income for the period, under Article 21 of the Corporate Tax Law and Ministerial Decision No. 73 of 2023.
The test is on revenue rather than profit. Revenue must not exceed AED 3 million in the relevant tax period, and must not have exceeded it in any previous tax period. Cross the threshold once and the relief is lost for good, even if revenue falls back later.
The Relief Now Runs to 2029
It was originally legislated to end with tax periods closing on or before 31 December 2026. Ministerial Decision No. 131 of 2026 extended it to periods ending on or before 31 December 2029, with the AED 3 million threshold unchanged.
It Is Never Automatic
The relief has to be elected inside the return every tax period. Businesses that assume eligibility is enough and file nothing end up outside the relief and inside the penalty schedule. Electing it does give access to a simplified return, but records must still be kept so the FTA can verify revenue, taxable income and eligibility.
What It Costs You
Two groups cannot claim it. A Qualifying Free Zone Person applying the 0% regime is excluded, as is a member of a multinational group above the consolidated revenue threshold. There is also a real cost for those who can claim. Tax losses arising in an elected period cannot be carried forward, and neither can disallowed net interest expenditure. For a business that is loss making now but expects profit soon, that trade off deserves a calculation.
Free Zone Companies and the QFZP Route
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on everything else. Keeping that status means meeting every condition, not most of them.
- Adequate substance in the free zone, with core income generating activities carried out there.
- Qualifying income as defined in the relevant Cabinet Decision.
- No election to be subject to the standard corporate tax rates.
- Arm’s length compliance with transfer pricing documentation in place.
- Audited financial statements prepared under IFRS.
- Non-qualifying revenue no higher than the lower of AED 5 million or 5% of total revenue.
The De Minimis Breach Is a Five Year Problem
This is the failure we see most often, and it is unforgiving. Status is lost for the tax period in which the breach occurs and for the four periods that follow. One reporting year creates a five year exposure, which is why the calculation belongs in your management accounts rather than in the return.
What Late Compliance Actually Costs
Corporate tax penalties sit in Cabinet Decision No. 75 of 2023, as amended by Cabinet Decision No. 10 of 2024. They are separate from the VAT and excise framework and apply whether or not tax was owed.
| Violation | Penalty | Notes |
|---|---|---|
| Late registration | AED 10,000 | Fixed, applied once on missing your registration deadline |
| Late filing of a return | AED 500 per month for the first 12 months, then AED 1,000 per month | Charged per month or part month, so one day late costs a full AED 500 |
| Late payment of tax due | 14% per annum, applied monthly on the outstanding amount | Runs from the day after the due date until settlement |
| Failure to keep proper records | AED 10,000, rising to AED 20,000 on repeat | Repeat measured within 24 months of the first offence |
| Late deregistration | AED 1,000 per month | Capped at AED 10,000 |
| Voluntary disclosure of an error | 1% per month on the tax difference | Materially cheaper than waiting for the FTA to find it |
On Cabinet Decision No. 129 of 2025: you will see it cited in a lot of UAE penalty coverage. It took effect on 14 April 2026 and reformed penalties under the Tax Procedures Law, the VAT Law and the Excise Tax Law. Corporate tax penalties themselves remain governed by Cabinet Decision No. 75 of 2023.
The AED 10,000 Late Registration Penalty Can Still Be Waived
File Within Seven Months, Not Nine
Under the waiver initiative the FTA launched on 29 April 2025, the AED 10,000 late registration penalty is cancelled or refunded where the business files its first return or annual declaration within seven months of the end of its first tax period. More than 68,600 businesses have already had the penalty reversed, with credits posting directly to the EmaraTax account.
The waiver covers the late registration penalty only, not late filing penalties or the late payment charge.
Your Pre-Filing Checklist
Confirm Registration Details
Check your corporate tax registration number and that your EmaraTax profile is current.
Reconcile Revenue
Finalise the financial statements and reconcile revenue to the figure you will report.
Test the AED 3m Threshold
Check revenue for this period and every earlier one before relying on Small Business Relief.
Recalculate De Minimis
Free zone entities should rerun the qualifying revenue split before relying on 0%.
Check Transfer Pricing
Related party and connected person transactions need documentation supporting the arm’s length position.
Do Not Leave Registration Late
Registration takes several working days to process. Starting it days before the deadline risks the AED 10,000 fine.
Twenty Two Days Remain Before 30 September 2026
A pre-filing review costs far less than a penalty that accrues every month. We confirm which reliefs you qualify for and flag the gaps before you submit.
Book a Pre-Filing Tax Review Email UsFrequently Asked Questions
When is the UAE corporate tax deadline in 2026?
For businesses whose financial year ended on 31 December 2025, the return and payment are both due by 30 September 2026. The rule is nine months from the end of your tax period, so your date depends on your own year end.
Do I need to file if my business made no profit?
Yes. Every registered taxable person files regardless of profit. A loss making business, one below the AED 375,000 threshold and a dormant company with a valid trade licence all have the same obligation.
Does Small Business Relief remove the need to file?
No. The FTA has confirmed that eligibility does not remove the filing obligation. The relief is elected in the return itself, which gives access to a simplified return rather than an exemption.
What is the penalty for filing a UAE corporate tax return late?
AED 500 for each month or part month of delay during the first twelve months, rising to AED 1,000 per month from the thirteenth month. Unpaid tax separately attracts 14% per annum, applied monthly on the outstanding balance.
Can a free zone company claim Small Business Relief?
A Qualifying Free Zone Person applying the 0% regime cannot claim Small Business Relief. The two routes are mutually exclusive, so a free zone business should model both before deciding.
Can I get an extension to the 30 September 2026 deadline?
The FTA does not grant routine extensions. Relief is limited to exceptional circumstances such as a medical emergency or natural disaster, and the application must be submitted before the deadline.
Filing Correctly the First Time
Most corporate tax penalties come from process failures, not aggressive positions. A relief that was never elected, a de minimis calculation nobody checked, a payment forgotten while the return went in on time. Each is avoidable with a review before you submit.
We support businesses across the UAE, UK, US and Canada, from single entities to multi-entity groups. If your records are the weak point rather than the return itself, our bookkeeping and annual compliance services keep the underlying numbers filing ready all year. For groups running several entities across jurisdictions, finance outsourcing support covers the whole cycle. More guides are on our blog.
Sources: Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 75 of 2023 as amended by Cabinet Decision No. 10 of 2024; Ministerial Decision No. 73 of 2023 and Ministerial Decision No. 131 of 2026; FTA announcement of 2 September 2026 and FTA late registration penalty waiver initiative. Current as at 8 September 2026. This article is general information only and is not tax advice specific to your circumstances. Your filing position depends on your own facts, tax period, legal form, elections and records. Review the latest official FTA guidance before filing.