UAE Corporate Tax · Tax Periods ending 31 December 2025

Your Corporate Tax return is due by 30 September 2026

2days left to file and pay

Every company subject to UAE Corporate Tax files a return for each Tax Period, even when no tax is due. Prepare yours free with FinTaxIQ — in the FTA’s return format, in 5 easy steps — then file it on EmaraTax.

Prepare my return free How it works

50 seconds: your Corporate Tax return with FinTaxIQ.

Your return in 5 easy steps — free

UploadYour trial balance or financial statements: PDF, Excel, CSV or a photo.
AnswerA few questions about your company and the year.
ReviewAI reads your accounts and maps every figure to the FTA return.
AdjustYou decide the tax adjustments, with defaults you can change.
Your returnThe figures in the EmaraTax layout, risks flagged, Excel and Word to download.

Then sign in to EmaraTax, enter the figures, submit the return and pay any tax due by the deadline. No account, no company name, nothing stored. Start now

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 TI.

Paying, filing late, and dormant companies

When must Corporate Tax be paid?

You must pay your Corporate Tax within 9 months from the end of your tax year, unless the tax authority sets a different deadline.

Corporate Tax Payable must be paid within nine months of the end of the relevant Tax Period.

Full answer with the official sources →

What is the penalty for filing a Corporate Tax return late?

Late filing costs AED 500 per month (or part of a month) for the first 12 months, then AED 1,000 per month after that, until you file.

The Corporate Tax Return and payment are due within 9 months from the end of the relevant Tax Period.
Late submission of the Tax Return is penalised at AED 500 per month (or part) for the first 12 months, then AED 1,000 per month thereafter.

Full answer with the official sources →

Does a dormant company need to file a Corporate Tax return?

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

Full answer with the official sources →

Free and easy UAE tax compliance for everyone.

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More about the deadline: the Corporate Tax return deadline guide

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.