UAE Corporate Tax · Tax Periods ending 31 December 2025
The return for Tax Periods ended 31 December 2025 was due on 30 September 2026
Not filed yet? File it as soon as you can — see what the law says about filing late below. FinTaxIQ still prepares the return for you free, in the FTA’s format.
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Key facts from the law
The Tax Return is filed within nine months from the end of the Tax PeriodCorporate Tax Law, Art. 53(1)
Corporate Tax is paid within the same period as the Tax Return is dueCorporate Tax Law, Art. 48
For a Tax Period ending 31 December 2025, nine months later is 30 September 2026. Each point is checked against the text of the law held by FinTaxIQ - TI.
AED 500 for each month (or part of a month) you're late, for the first 12 months, then it rises to AED 1,000 per month after that. File and pay within 9 months of your tax year end to avoid this.
The Corporate Tax return must be filed within 9 months from the end of the relevant Tax Period. Based on FTA guidance
Late filing of a Corporate Tax return incurs AED 500/month for the first 12 months and AED 1,000/month thereafter, per Cabinet Decision No. 75 of 2023.
A monthly penalty of 14% per year applies on any Corporate Tax you haven't paid, charged for each month (or part of a month) it stays unpaid, starting the day after the payment due date. Pay as soon as possible to stop it accruing.
A monthly penalty of 14% per annum applies to any Corporate Tax that remains unpaid, for each month or part thereof, starting the day after the due date and continuing monthly until paid.
Corporate Tax must be paid within 9 months from the end of the relevant Tax Period, which sets the normal due date from which the late-payment penalty runs. Based on FTA guidance
Yes - if the company is still registered for Corporate Tax and hasn't formally deregistered, it must keep filing returns even with no activity. If it has truly stopped business, it should apply to deregister, but must file its final return first.
Every Taxable Person must file a Tax Return within 9 months of the end of its Tax Period (Article 53).
A Person must apply to deregister when its Business or Business Activity ceases, but deregistration is only approved once all due Corporate Tax and penalties are paid and all returns (including the final period up to cessation) are filed (Article 52).
FTA guidance explains that deregistration takes effect from the cessation date only once the FTA approves the application, and outstanding returns must be filed first. Based on FTA guidance
Guidance only, not a tax return and not tax advice. The figures come from the documents you upload: review them, ideally with an FTA-registered Tax Agent, before you file on EmaraTax. FinTaxIQ is independent and not affiliated with the Federal Tax Authority.