UAE corporate tax deadline 2026
Nine months after your year-end — 30 September 2026 for most companies. Every date, every penalty, and how to file in EmaraTax without a scramble.
Quick answer
The UAE corporate tax deadline 2026 for most businesses is 30 September 2026. Under Federal Decree-Law No. 47 of 2022, every taxable person must file its Corporate Tax return and pay any tax due within nine months of the end of its tax period — so a company whose financial year ended 31 December 2025 must file and pay through EmaraTax by 30 September 2026. Late filing costs AED 500 per month (rising to AED 1,000 from month 13), and late payment accrues 14% per annum on the unpaid amount.
Your deadline depends on your financial year
There is no single national filing date. The rule is always the same: nine months after your financial year ends, filing and payment together. Because most UAE companies use a January–December year, 30 September 2026 is the dominant deadline this year — but check your own year-end:
| Financial year end | Filing & payment deadline |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 January 2026 | 31 October 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
Newly incorporated companies count nine months from the end of their first (possibly extended) tax period. And note that filing and payment share one deadline — there is no separate, later payment window. You may file first and pay after, but both must land before the date.
Who has to file
Every registered taxable person files — resident companies, non-resident entities with a UAE permanent establishment, and free zone companies. A Qualifying Free Zone Person enjoying 0% on qualifying income still files a full return and must demonstrate eligibility. Businesses with revenue up to AED 3 million may elect Small Business Relief, which simplifies the computation — but a return is still submitted. Individuals with a UAE business licence generally fall in scope once annual business turnover exceeds AED 1 million.
What it costs to miss the date
The penalties run in parallel and stack:
- Late filing: AED 500 for each month (or part month) for the first 12 months, then AED 1,000 per month until the return is filed (Cabinet Decision No. 75 of 2023).
- Late payment: 14% per annum, applied monthly, on the outstanding tax (updated under Cabinet Decision No. 129 of 2025, effective 14 April 2026).
- Errors: understating tax and being corrected by the FTA costs more than catching it yourself with a voluntary disclosure — review before you submit.
How to file: the practical sequence
- Close and reconcile the books. The return must reconcile to your financial statements — this is where most of the nine months actually goes. Reconcile VAT returns filed during the year against revenue in the ledger; mismatches are an audit flag.
- Prepare financial statements. Audited statements are mandatory for some categories (including free zone entities claiming the 0% regime); for everyone else they are still the safest base for the return.
- Confirm elections and reliefs. Small Business Relief, loss transfers, group relief and the free-zone regime all have conditions — decide before filing, not after.
- File in EmaraTax. Log in, open the Corporate Tax module, select the tax period, complete the return and submit. Download the acknowledgement.
- Pay via GIBAN. Transfer to your entity's unique IBAN (or pay by card) early enough that the money — not just the return — arrives before the deadline.
Don't leave it for September
Audit slots, adviser capacity and even bank transfer cut-offs get crowded in the final weeks. A business that starts closing its books in August is already tight; one that starts in September is relying on luck. Treat June–August as the preparation window and the last week of September as buffer, not working time.
How ETX helps
ETX keeps your books corporate-tax-ready all year: FTA-compliant bookkeeping, automatic deadline reminders, and CT-ready figures prepared from the same ledger your VAT returns come from — so the reconciliation that eats most filing time is already done. When it's time to submit, the KWS advisory team can prepare and manage the filing with you as a managed service. ETX is software plus real UAE tax professionals — not a portal you're left alone with. Explore corporate tax software or see pricing. ETX is not an FTA-accredited tax agent; filings are prepared from your data and submitted under your EmaraTax account, with managed support from the KWS advisory team.
FAQ
What is the UAE corporate tax filing deadline for 2026?
Nine months after your financial year end. For the common 31 December 2025 year-end, the return and payment are due by 30 September 2026.
Do free zone companies have to file?
Yes. Qualifying Free Zone Persons file a full return even when their qualifying income is taxed at 0%, and must evidence that they meet the QFZP conditions.
What is the penalty for filing late?
AED 500 per month for the first 12 months, then AED 1,000 per month. Late payment separately accrues 14% per annum, calculated monthly, on unpaid tax.
Can I file now and pay later?
Yes — the FTA allows filing and payment at different moments, as long as both are completed by the nine-month deadline.
Is Small Business Relief automatic?
No. It's an election available where revenue is AED 3 million or below, made in the return — and a return must still be filed.
Figures current as of August 2026 and based on Federal Decree-Law 47 of 2022, Cabinet Decision 75 of 2023 and Cabinet Decision 129 of 2025. Deadlines and penalties are set by the FTA and can change — confirm against FTA guidance or with a licensed adviser before acting. General information, not tax advice.