The introduction of corporate tax in the UAE from June 2023 is a landmark change for companies operating in the region. For the first time, businesses must file an annual corporate tax return with the Federal Tax Authority (FTA). The deadline for submission is nine months after the end of a company’s financial year.

For instance, if your business follows a January–December financial year, your first tax return must be submitted by 30 September 2025. Meeting this deadline is crucial, as delays can result in fines, penalties, and even trigger FTA audits. Even companies based in free zones, which may qualify for the 0% corporate tax rate, are still legally required to file their tax returns.

When is the UAE Corporate Tax Deadline in 2025?

The deadline depends on your company’s chosen financial year:

• January–December (Calendar Year):
  • First tax period: 1 Jan 2024 – 31 Dec 2024
  • Filing deadline: 30 Sep 2025
• April–March Financial Year:
  • First tax period: 1 Apr 2024 – 31 Mar 2025
  • Filing deadline: 31 Dec 2025

Businesses with different year ends will need to calculate their own deadlines using the nine-month rule.

Key Steps to Stay Compliant Before the Deadline

To avoid last-minute stress, companies should complete these steps well in advance of the due date:

1. Corporate Tax Registration
   Register your company with the FTA on the EmaraTax portal and obtain a Tax Registration Number (TRN).
2. Maintain Proper Financial Records
   Keep complete and accurate accounting records, financial statements, and supporting documents for all transactions.
3. Prepare the Corporate Tax Return
   Work out your taxable income, apply exemptions (such as the AED 375,000 profit threshold), and ensure the numbers reconcile with your official accounts.
4. File Electronically
   Submit your return via the FTA portal before the deadline, even if your business has no tax to pay.
5. Pay Any Corporate Tax Due
   Make payments online through FTA-approved channels, including bank transfer and e-Dirham.
6. Record Retention
   Store all financial records for at least seven years, as the FTA can request them for audit purposes.

How to File a Corporate Tax Return in the UAE

Filing is done entirely online through the FTA e-Services (EmaraTax) portal. Here’s the step-by-step process:

1. Register for Corporate Tax – Get your TRN from the FTA.
2. Log in to the FTA Portal – Use your registered account to access corporate tax services.
3. Prepare Financial Information – Upload audited financial statements and calculate taxable income.
4. Complete the Tax Return Form – Input details of income, expenses, adjustments, and reliefs.
5. Review and Submit – Double-check before submitting to avoid errors.
6. Pay Any Tax Due – Make payment using approved methods.
7. Keep Records Safe – Maintain documentation for at least seven years.

Penalties for Late Filing or Non-Compliance

Failing to meet the UAE corporate tax deadline can be costly:

• Late Filing of Returns
  • AED 500 per month (or part month) for the first 12 months.
  • AED 1,000 per month from the 13th month onwards, until the return is filed.
• Late Registration
  • A penalty of AED 10,000 for not registering on time.
  • Currently, the FTA has offered a temporary waiver if businesses file their first return within seven months of their first tax period.

In addition to monetary penalties, repeated delays may increase the likelihood of FTA audits and damage your company’s compliance reputation.