Key takeaways
- A UAE company's first corporate tax return is due nine months after the end of its first tax period, and the corporate tax payable is due on the same day.
- The first tax period follows the company's first financial year, so a calendar-year company with a period ending 31 December 2025 had a deadline of 30 September 2026, according to the Federal Tax Authority (FTA).
- A first financial year of 6 to 18 months is accepted as the first tax period, so a company's first return can cover a shorter or longer span than 12 months.
- A late corporate tax return costs AED 500 per month (or part of a month) for the first 12 months, then AED 1,000 per month, as of 27 October 2026.
- Unpaid corporate tax attracts a penalty of 14% per annum on the unpaid amount, applied for each month or part of a month, so filing on time but paying late still costs money.
- The FTA can set a different date in specified cases, as it did for some short tax periods in 2024, but a company shouldn't plan around an extension.
When is the first corporate tax return due?
A first corporate tax return is due no later than nine months after the last day of the company's first tax period. The rule sits in Article 53(1) of Federal Decree-Law No. 47 of 2022, and Article 48 sets the same nine-month limit for paying the tax.
The FTA applied this to 2025 year-ends in its notice of 26 September 2026: returns and payments for the period ended 31 December 2025 were due by 30 September 2026. The FTA said that Small Business Relief claimants are covered too, and that exempt persons who must register submit an annual declaration inside the same nine months.
If your deadline was 30 September 2026 and you haven't filed, the late filing penalty started running on 1 October 2026. File as soon as you can; the monthly amount repeats for each month or part of a month.
How do I know when my first tax period ends?
Your first tax period ends on the last day of your first financial year, and the FTA works it out from the dates you gave when you registered. A taxable person's financial year is either the Gregorian calendar year or the 12-month period for which it prepares financial statements (Article 57, Federal Decree-Law No. 47 of 2022).
The FTA's public clarification on the first tax period (CTP003, published 13 August 2024) sets out the detail for companies formed under the Commercial Companies Law:
- If the first financial year starts on or after 1 June 2023, that year is the first tax period.
- If it started before 1 June 2023, the first tax period is the next 12-month financial year that starts on or after 1 June 2023.
- A first financial year of 6 to 18 months is accepted as the first tax period, and you don't apply to the FTA to change it, because it's calculated from your registration details.
Say a trading company's first financial year runs from 15 March 2024 to 31 December 2024 (a hypothetical example). That's a first tax period of about nine and a half months, inside the 6 to 18 month range, so the return would be due by 30 September 2025.
Foreign companies with a UAE permanent establishment and foreign-incorporated companies managed and controlled in the UAE follow their own start-date rules in the same clarification, so check that document if either describes you.
What are the due dates for different financial year ends?
The due date is the last day of the ninth month after your period ends, so it moves with your year end. The table below applies the nine-month rule to common year ends; only the first row is a date the FTA has published.
| Tax period ends | Return and payment due | Basis |
|---|---|---|
| 31 December 2025 | 30 September 2026 | Stated by the FTA, 26 September 2026 |
| 31 March 2026 | 31 December 2026 | Nine months after period end (Articles 48 and 53) |
| 30 June 2026 | 31 March 2027 | Nine months after period end (Articles 48 and 53) |
| 31 December 2026 | 30 September 2027 | Nine months after period end (Articles 48 and 53) |
9 months: the time allowed after a tax period ends to file the corporate tax return and pay the tax. Source: Federal Decree-Law No. 47 of 2022, Articles 48 and 53(1), checked 27 October 2026.
If you'd rather not track these dates by hand, the free UAE compliance calendar lists them for your company: a free calendar of your company's UAE tax and compliance deadlines, personalised from a few questions, as a PDF and calendar file.
What happens if I miss the first corporate tax return deadline?
Missing the deadline triggers two separate penalties: a fixed monthly amount for the late return and a percentage charge on any unpaid tax. Both come from Cabinet Decision No. 75 of 2023 on administrative penalties, as amended by Cabinet Decision No. 10 of 2024, and are listed on the Ministry of Finance (MoF) website.
| Violation | Penalty | As of |
|---|---|---|
| Late tax return | AED 500 per month or part of a month for the first 12 months; AED 1,000 per month from the 13th month | 27 October 2026 |
| Late payment of corporate tax | 14% per annum on the unpaid amount, applied for each month or part of a month | 27 October 2026 |
| Incorrect tax return | AED 500, waived if corrected before the filing deadline | 27 October 2026 |
| Failure to keep records | AED 10,000 per violation; AED 20,000 for a repeat within 24 months | 27 October 2026 |
| Late corporate tax registration | AED 10,000 | 27 October 2026 |
The penalties start the day after the deadline and repeat monthly. Penalty rules are amended from time to time, so confirm the current amounts on the MoF or FTA website before you rely on a figure.
How do I file the first corporate tax return?
You file through EmaraTax, the FTA's online portal, or through an FTA-listed tax agent. The FTA advises collecting your commercial licence, financial records and business activity details before you start.
- Confirm your corporate tax registration is complete on EmaraTax and note your tax period dates.
- Close your books for the tax period and prepare financial statements.
- Calculate taxable income from your accounting profit.
- Complete the corporate tax return form in your EmaraTax account.
- Submit the return and pay the tax shown through EmaraTax by the deadline.
- Keep the supporting records for seven years after the end of the tax period (Article 56).
The FTA says it uses those records to check revenue, taxable income and Small Business Relief eligibility.
What most guides don't tell you
Filing early doesn't move the payment date. The return and the payment have separate legal hooks (Article 53 for the return, Article 48 for the payment), even though both fall at nine months. A company that files in month eight and pays in month ten pays the 14% per annum charge on the late part.
A short first period doesn't shrink the thresholds. The FTA's clarification says thresholds aren't pro-rated for a short or long first tax period, including the Small Business Relief revenue threshold. The exception is the de minimis amount under the interest limitation rule, currently AED 12 million. A company with a nine-month first period tests itself against the full-year figures.
A company that closes still owes a final return. A taxable person can't be deregistered until it has paid all corporate tax and penalties due and filed all required returns, including one up to the date it stopped trading (Article 52(2)). The deregistration application is due within three months of the closing event, according to the same FTA clarification.
Extensions exist but are narrow. FTA Decision No. 7 of 2024 moved the deadline from 30 September 2024 to 31 December 2024, but only for certain short tax periods ending on or before 29 February 2024, per Deloitte's summary of the decision. Everyone else kept the nine-month rule.
Frequently asked questions
What is a Tax Registration Number for corporate tax?
A Tax Registration Number is the identifier the FTA assigns to your company once it is registered for corporate tax. Check your EmaraTax account for yours, because returns and payments are filed against it.
How do I know my company's first tax period?
Your first tax period follows your first financial year, and the FTA calculates it from the dates you gave at registration. A first financial year of 6 to 18 months is accepted as the first tax period.
How do I register for corporate tax on EmaraTax?
You register through your EmaraTax account, using your licence details and company information. The registration deadline depends on your licence issue date, so check the FTA's published timelines, because late registration carries an AED 10,000 penalty.
What is Small Business Relief and do I qualify?
Small Business Relief is a relief for businesses whose revenue stays under a threshold set by the Minister of Finance (Article 21, Federal Decree-Law No. 47 of 2022). Check the current threshold and the periods it covers on the MoF website, and note that the FTA still expects a return from companies claiming it.
About Qawi · Qawi is a corporate services firm licensed in the Sharjah Media City (SHAMS) free zone, handling company formation, visas and PRO, bookkeeping, VAT and corporate tax for UAE businesses. Guides are researched from FTA, Ministry of Finance and free zone sources. Qawi on LinkedIn
Which deadlines apply to your company?
Your return date depends on your year end, and the same company usually has VAT, licence and audit dates alongside it. The free UAE compliance calendar turns your answers into a dated list you can add to your own calendar.
Sources
- FTA: 30 September 2026 deadline for filing tax returns and paying corporate tax (26 September 2026)
- FTA: call for corporate tax taxpayers to submit tax returns and pay within the specified timelines
- FTA: Corporate Tax Public Clarification on the First Tax Period (CTP003, 13 August 2024)
- MoF: Federal Decree-Law No. 47 of 2022 and its amendments
- MoF: Cabinet Decision No. 75 of 2023 and its amendments on administrative penalties
- Deloitte Middle East: extension for UAE corporate tax returns and payment deadlines in specified cases (secondary source for FTA Decision No. 7 of 2024)
Last checked: 27 October 2026
General information, not tax or legal advice for your specific situation.