Upload your UAE trade licence and this free tool estimates your Corporate Tax deadline in seconds. Use the result as guidance and confirm your obligations with an advisor.
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An Entity refers to a business or individual operating within the UAE that may need to apply for corporate tax. Types of entities include:
Resident Companies: Businesses established in the UAE, needing to apply for tax by a specific deadline based on their license date.
Non-Resident Companies: Companies operating without a UAE establishment but with taxable income in the UAE.
Natural Persons: Individuals with a business in the UAE that meets the tax threshold.
Each entity type has a different deadline based on its establishment or activity level.
Entity
Application Requirements
Deadlines
Resident Companies
Incorporated before 1 March 2024
Based on licence month (31 May - 31 Dec 2024)
Incorporated on/after 1 March 2024
Within 3 months of incorporation
Non-Resident Companies
9 months from establishment UAE Nexus established
Permanent Establishment in UAE 3 months from nexus date
Natural Persons
Exceed turnover threshold
31 March of the following year
Non-Residents
Meet UAE turnover threshold
3 months after threshold met
Corporate Tax Deadlines by Licence Issuance Period (For Juridical Person)
Licence Issuance Period
Application Deadline
1 Jan – 29 Feb
31 May 2024
1 Mar – 30 Apr
30 June 2024
1 May – 31 May
31 July 2024
1 June – 30 June
31 Aug 2024
1 July – 31 July
30 Sep 2024
1 Aug – 30 Sep
31 Oct 2024
1 Oct – 30 Nov
30 Nov 2024
1 Dec – 31 Dec
31 Dec 2024
FAQs
Frequently asked questions
Everything you need to know about the Corporate Tax Deadlines.
What are the application deadlines for newly incorporated UAE businesses?
Newly established entities after March 1, 2024, must apply within three months from the date of incorporation or establishment. Example: if the business was established on 1 April 2024, the application deadline is 1 June 2024, and a penalty applies from 2 June 2024.
Are non-resident entities with a Permanent Establishment (PE) in the UAE required to apply for CT?
Yes, if a non-resident has a PE in the UAE, the application deadline is nine months from the PE’s establishment if formed before March 1, 2024, or six months if formed after the date.
When should natural persons conducting business in the UAE apply for CT?
A natural person in the UAE must apply for Corporate Tax (CT) if their total turnover exceeds AED 1 million within a Gregorian calendar year, starting from the year 2024. Upon reaching this threshold, they must obtain a TRN as required under UAE CT law.
Can a UAE resident juridical person with multiple licences choose which one to use for the application?
No, entities must use the licence with the earliest issuance date to determine their CT application deadline.
What happens if an entity’s licence is not renewed by the deadline?
The entity remains responsible for meeting CT application deadlines regardless of licence renewal status.
Is there a special application requirement for entities managed from outside the UAE?
Foreign entities effectively managed in the UAE should apply within three months of the fiscal year-end.
Does UAE corporate tax apply to non-business income for individuals?
No, individuals earning non-business income (e.g., from salaries, investments) are generally exempt from CT.
How does the FTA calculate the ‘date of existence’ for Permanent Establishments?
The date of existence is generally six months from a PE’s initial operations, with specifics assessed case-by-case, especially for longer activities under certain tax treaties.
How does the UAE handle CT for offshore companies?
Offshore companies with UAE-sourced income but no physical presence in the UAE might still be required to apply for CT depending on specific case evaluations, though details on this are subject to further regulatory guidance.
Are companies that only earn UAE-sourced income but lack a physical presence required to apply?
Companies earning only UAE-sourced income without a physical presence in the UAE may still be required to apply for CT. This ensures proper tax compliance based on income generation, even without local operations.