Filing your UAE corporate tax return comes down to one governing deadline: the return is due within nine months of the end of your financial year, and any tax payable falls due on the same date. Everything else — the adjustments, the attachments, the EmaraTax form — exists to support that single filing.
TL;DR
- Federal Decree-Law No. 47 of 2022 requires every taxable person to file one corporate tax return per tax period, within nine months of the period end.
- A company with a 31 December 2026 year end files by 30 September 2027; a 31 March 2026 year end files by 31 December 2026.
- Taxable income starts from accounting profit prepared under IFRS, IFRS for SMEs or the cash basis (revenue up to AED 3 million), then applies the law's adjustments.
- Late filing penalties start at AED 500 for the first month and rise by AED 1,000 per month; failing to register on time is AED 10,000.
- Small Business Relief remains available by election for businesses with revenue up to AED 3 million, for tax periods ending on or before 31 December 2029.
What is the corporate tax return deadline?
Under Article 53 of Federal Decree-Law No. 47 of 2022, the return is due within nine months of the end of the relevant tax period, and the FTA expects payment on the same date. There is no extension for simple oversight — the deadline is fixed by law.
31 March 2026
- Return and payment due: 31 December 2026
30 June 2026
- Return and payment due: 31 March 2027
30 September 2026
- Return and payment due: 30 June 2027
31 December 2026
- Return and payment due: 30 September 2027
If your year end is unusual (a 52/53-week year or a short first period), the nine-month rule applies to the actual period end date on the licence and accounting records.
Step 1 — Confirm your registration is current
Every taxable person must be registered before filing. Registration deadlines are set by the month your trade licence was issued under FTA Decision No. 3 of 2024, and missing them carries an AED 10,000 penalty under Cabinet Decision No. 75 of 2023. If you are unsure where your licence month sits, the month-by-month table is in our corporate tax registration guide.
Step 2 — Close the books under an accepted accounting standard
The FTA does not assess tax from invoices and bank slips; it assesses from financial statements. Taxable income is computed from accounting income prepared under IFRS, IFRS for SMEs or — where revenue does not exceed AED 3 million — the cash basis. The full standard-by-standard breakdown, and what a filing-ready statement set contains, is in our guide to financial statements for corporate tax filing.
Step 3 — Adjust accounting profit to taxable income
The return starts from accounting profit and then applies the specific adjustments the law prescribes:
Exempt income (for example, qualifying dividends)
- Treatment: Removed from taxable income
- Reference: Article 23, Federal Decree-Law No. 47 of 2022
Business entertainment expenditure
- Treatment: 50% of the cost disallowed
- Reference: Article 28, Federal Decree-Law No. 47 of 2022
Net interest expense
- Treatment: Deductible only up to 30% of tax-adjusted EBITDA
- Reference: Article 30, Federal Decree-Law No. 47 of 2022
Related-party transactions
- Treatment: Must be priced at arm's length
- Reference: Articles 34–35, Federal Decree-Law No. 47 of 2022
Interest on late payment
- Treatment: Not deductible
- Reference: Article 33, Federal Decree-Law No. 47 of 2022
Keep a working paper for each adjustment. The FTA can request them for seven years after the end of the tax period, and record-keeping failures start at AED 10,000 under Cabinet Decision No. 75 of 2023.
Step 4 — Check whether Small Business Relief applies
If your revenue did not exceed AED 3 million in the relevant tax period and all previous tax periods, you may elect Small Business Relief and pay 0% for tax periods ending on or before 31 December 2029. The election is made on the return — it is never automatic. Members of multinational groups and Qualifying Free Zone Persons are excluded. The full conditions and worked examples are in our Small Business Relief guide.
Step 5 — File on EmaraTax
- Log in to EmaraTax and select Corporate Tax from your dashboard.
- Open the return for the relevant tax period and complete the filing sections: taxable person details, accounting standard used, and the income computation.
- Attach the required documents — financial statements, general ledger / trial balance and the corporate tax computation.
- Review the summary, declare the information is accurate, and submit.
- Pay any tax due through the portal by the same nine-month deadline.
Penalties for getting it wrong
Late filing under Cabinet Decision No. 75 of 2023 starts at AED 500 for the first month or part thereof, then AED 1,000 for each additional month or part thereof. Failure to register on time is AED 10,000. Failure to keep the required records starts at AED 10,000 and rises to AED 20,000 on repetition. Penalties compound quickly on a late filing that also misses payment — file first, argue later.
Free zone companies
A Qualifying Free Zone Person must file annually like anyone else and, in addition, must have its financial statements independently audited each year to retain the 0% rate on qualifying income. The conditions and the de-minimis limits are set out in our free zone corporate tax guide.
How Finanshels handles this
We close the books, compute the adjustments, file the return on EmaraTax and track the nine-month deadline for you. Book a free consultation and hand the filing over.
Related corporate tax filing terms
A few adjacent terms recur across corporate tax filing: taxable person covers any UAE mainland or free zone entity meeting the registration threshold; tax period is normally your 12-month financial year, unless you have a short first or final period; arm's length principle governs how related-party transactions are priced in the return; tax loss relief allows carrying forward losses to offset future taxable income, subject to ownership-continuity conditions; and EmaraTax is the FTA's single portal for registration, filing and payment across all federal taxes, not just corporate tax.
FAQs
What is the deadline to file a corporate tax return in the UAE?
Nine months after the end of your financial year, per Article 53 of Federal Decree-Law No. 47 of 2022. A company with a 31 December 2026 year end must file, and pay, by 30 September 2027.
Do I need audited financial statements to file the corporate tax return?
Generally no — the FTA requires financial statements under accepted accounting standards, not necessarily audited ones. The exceptions are Qualifying Free Zone Persons, who must be audited annually to keep the 0% rate, and companies whose licence or free zone rules require an audit independently of the FTA.
What happens if I file my corporate tax return late?
The penalty under Cabinet Decision No. 75 of 2023 is AED 500 for the first month or part thereof, plus AED 1,000 for each additional month or part thereof. Unpaid tax attracts further monthly penalties, and interest on late payment is not deductible.
Last reviewed: September 2026 by Gautam Sanoj, Associate Manager – Tax Advisory, Finanshels. Rules as of Federal Decree-Law No. 47 of 2022, FTA Decision No. 3 of 2024 and Cabinet Decision No. 75 of 2023; verify current requirements against the FTA (tax.gov.ae) before acting.
