Every company subject to UAE Corporate Tax files a return for each Tax Period, even when no tax is due. The deadline counts from the end of the Tax Period.
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
Each point is checked against the text of the law or FTA guide held by TI.
Your Corporate Tax return is due within 9 months after the end of your tax year, and any tax owed must be paid by that same date.
A Taxable Person must file its Tax Return within 9 months of the end of its Tax Period, or by such other date as the Authority directs.
For a Tax Group, the Parent Company must file the return on behalf of the group.
FTA Decision No. 5 of 2025 sets a fixed 31 December 2025 filing (and payment) deadline for Unincorporated Partnerships taxed in their own right, for periods ending on or before 31 March 2025.
If you pay your Corporate Tax late, the penalty is AED 500 for each month (or part of a month) of delay for the first 12 months, then AED 1,000 per month after that. Pay as soon as possible to stop the penalty growing.
Corporate Tax must be paid within 9 months from the end of the relevant Tax Period (Articles 48 and 53 of the Corporate Tax Law, as summarised in FTA guidance). Based on FTA guidance
FTA guidance states that late payment of Corporate Tax Payable is penalised at AED 500 per month of delay (or part thereof) for the first twelve months, and AED 1,000 per month thereafter, under Cabinet Decision No. 75 of 2023. 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
The sources here only set out the filing deadline (9 months after your tax year-end) - they don't cover the penalties for missing it. You should still file as soon as possible and check the penalty rules separately.
A Taxable Person must file its Tax Return, and settle Corporate Tax due, no later than 9 months from the end of the relevant Tax Period, or such other date as the FTA directs.
For a Tax Group, the Parent Company must file on behalf of the group, and for an Unincorporated Partnership treated as a separate Taxable Person, the responsible partner must file.
Guidance only, not tax advice. Answers were drafted by TI from the FTA’s published law and last updated on 25 September 2026; rely on the official text and a registered tax agent before you file.