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 FinTaxIQ - 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.
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
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 FinTaxIQ - TI from the FTA’s published law and last updated on 28 September 2026; rely on the official text and a registered tax agent before you file.