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When must Corporate Tax be paid?

Answered by TI from the Federal Tax Authority’s own law · 25 September 2026. Guidance, not tax advice: rely on the official text.

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

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The detail

Under Article 48 of the Corporate Tax Law, a Taxable Person must settle its Corporate Tax Payable within nine months from the end of the relevant Tax Period, or by such other date as the Authority may determine.1

What the law says

  • Corporate Tax Payable must be paid within nine months of the end of the relevant Tax Period.1

What it depends on

  • The Authority may set an alternative payment date instead of the standard nine-month deadline.1

Check before you rely on it

  • Confirm your Tax Period end date to calculate your 9-month payment deadline.
  • Check whether the FTA has issued any specific alternative payment date applicable to your business.
Sources (1) — read the official text
  1. 1Corporate Tax LawArticle 48Law
    Article 48 – Corporate Tax Payment
    Read the article
    Article 48 – Corporate Tax Payment A Taxable Person must settle the Corporate Tax Payable under this Decree-Law within (9) nine months from the end of the relevant Tax Period, or by such other date as determined by the Authority.
    Official PDF, p. 52Captured from the FTA website on 9 Sep 2026
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Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer

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