The 9-Month Rule: How UAE Corporate Tax Deadlines Work
Under Federal Decree-Law No. 47/2022 (Article 53), every taxable person must file their corporate tax return and pay any tax due within 9 months from the end of their financial year. This is not a suggestion — it is a hard deadline enforced by the FTA with automatic penalties.
The filing deadline and payment deadline are the same date. You cannot file on time and pay later. Both the return submission and tax payment must be completed by the 9-month mark.
This applies to every registered entity — mainland companies, free zone entities, branches, and natural persons. Even if your taxable income is zero, even if you qualify for Small Business Relief, even if you are a QFZP with 0% tax — you must file a return.
2026 Corporate Tax Filing Deadlines — Complete Calendar
Your exact deadline depends on when your financial year ends. Here is every filing deadline that falls in 2026:
| Financial Year End | Tax Period | Filing & Payment Deadline | Days Remaining (from 16 Mar 2026) |
|---|---|---|---|
| 30 June 2025 | 1 Jul 2024 – 30 Jun 2025 | 31 March 2026 | 15 days — URGENT |
| 30 September 2025 | 1 Oct 2024 – 30 Sep 2025 | 30 June 2026 | 106 days |
| 31 December 2025 | 1 Jan 2025 – 31 Dec 2025 | 30 September 2026 | 198 days |
| 31 March 2026 | 1 Apr 2025 – 31 Mar 2026 | 31 December 2026 | 290 days |
| 30 June 2026 | 1 Jul 2025 – 30 Jun 2026 | 31 March 2027 | 380 days |
⚠️ June 2025 Year-End Companies: 15 Days Left
If your financial year ended 30 June 2025, your filing deadline is 31 March 2026 — that is only 15 days away. If you have not started preparing, contact Fastlane immediately. WhatsApp us now for urgent filing →
Newly Incorporated Companies: First Tax Period Rules
If your company was incorporated after June 2023, your first tax period starts from the date of incorporation. The FTA allows you to choose a first tax period of up to 18 months to align with your preferred financial year-end. The filing deadline is still 9 months from the end of that chosen first period.
| Incorporation Date | Chosen Year-End | First Tax Period | Filing Deadline |
|---|---|---|---|
| July 2024 | 31 December | Jul 2024 – Dec 2025 (18 months) | 30 September 2026 |
| January 2025 | 31 December | Jan 2025 – Dec 2025 (12 months) | 30 September 2026 |
| July 2025 | 31 December | Jul 2025 – Dec 2025 (6 months) | 30 September 2026 |
| January 2026 | 31 December | Jan 2026 – Dec 2026 (12 months) | 30 September 2027 |
💬 Not Sure When Your Deadline Is?
WhatsApp us your trade license and financial year-end — we’ll confirm your exact filing deadline and start preparing your return.
What You Need to Prepare Before Filing
Start preparing at least 2–3 months before your deadline. Here is the complete preparation checklist:
| Document / Task | When to Complete | Notes |
|---|---|---|
| Close your accounts | Within 1 month of year-end | Finalise all entries, reconcile bank accounts, close P&L |
| Prepare financial statements | Within 2 months of year-end | Income statement, balance sheet, cash flow. IFRS-compliant. |
| Audit (if required) | Within 3 months of year-end | Mandatory if revenue > AED 50M or QFZP. Fastlane audit services → |
| Calculate taxable income | After financials are ready | Apply adjustments: disallowed expenses, exempt income, reliefs |
| Elect Small Business Relief | On the return itself | If revenue ≤ AED 3M. Must be elected actively — not automatic. SBR guide → |
| Transfer pricing documentation | Before filing | Required if related-party transactions exist. TP services → |
| Corporate Tax Registration (TRN) | Before filing | Cannot file without a TRN. Registration guide → |
| File via EmaraTax | By the 9-month deadline | Submit return + pay tax on the same date |
How to File Your Corporate Tax Return on EmaraTax
Filing is done entirely online through the FTA’s EmaraTax portal:
• Log in at eservices.tax.gov.ae using your TRN credentials
• Navigate to Corporate Tax → File Return
• Enter your revenue, expenses, adjustments, and taxable income
• Select Small Business Relief if eligible (revenue ≤ AED 3M)
• Review all figures against your financial statements
• Submit and pay any tax due through the same portal
• Download your filing acknowledgment for your records
Penalties for Missing the Corporate Tax Filing Deadline
The FTA imposes multiple penalties for late filing and late payment. They stack — and they compound:
| Violation | Penalty | Example: 6 Months Late |
|---|---|---|
| Late filing | AED 500/month (first 12 months), then AED 1,000/month | AED 3,000 |
| Late payment | 14% per annum on unpaid tax (no cap) | AED 3,500 on AED 50,000 tax due |
| Incorrect return | AED 500 (self-corrected) or % of understatement (FTA-discovered) | Varies |
| Combined: 6 months late + AED 50K unpaid | — | AED 6,500 total |
Professional filing costs AED 249. Six months of penalties costs AED 6,500+. File on time.
Read our complete UAE Corporate Tax Penalties guide for the full penalty table →
Free Zone Companies: You Must File Too
One of the most common misconceptions: “My free zone company has 0% tax, so I don’t need to file.” This is wrong and dangerous.
All free zone entities must file annual corporate tax returns. Filing is how the FTA verifies your Qualifying Free Zone Person (QFZP) status. If you don’t file, the FTA cannot confirm your 0% eligibility — and you risk losing it retroactively for the current year and the next 4 years, with all income taxed at 9%.
The QFZP de minimis rule also requires careful monitoring: if non-qualifying revenue exceeds the lower of 5% of total revenue or AED 5 million, you lose QFZP status entirely.
Small Business Relief: Still Must File
If your revenue is under AED 3 million, you may qualify for Small Business Relief (SBR) under Ministerial Decision No. 73/2023. SBR treats your taxable income as zero — effectively 0% tax. But you must still file a return and actively elect SBR on the return. It is not automatic.
SBR is available through 31 December 2026 (for tax periods ending on or before this date). It is not available to QFZPs or members of multinational groups.
Full Small Business Relief eligibility guide →
Month-by-Month Preparation Timeline (Calendar-Year Companies)
For businesses with a 31 December 2025 year-end and a 30 September 2026 deadline:
| Month | Action |
|---|---|
| Jan – Feb 2026 | Close books. Reconcile all bank accounts. Finalise journal entries. |
| Mar – Apr 2026 | Prepare financial statements. Identify deductions and adjustments. |
| May – Jun 2026 | Complete audit (if revenue > AED 50M or QFZP). Review transfer pricing. |
| Jul – Aug 2026 | Calculate taxable income. Determine SBR eligibility. Prepare return. |
| Sep 2026 | File return on EmaraTax. Pay tax due. Download acknowledgment. Deadline: 30 September. |
No Extensions: The FTA Does Not Grant Automatic Deadline Extensions
Unlike some jurisdictions, the FTA has not provided a general extension mechanism for corporate tax filing deadlines. There is no form to request extra time. In rare cases, documented force majeure circumstances may be considered, but this is not guaranteed and requires formal application.
Plan to file on time. There is no safety net.