Key takeaways
- UAE corporate tax is due within nine months of the end of your tax period, so a company with a 31 December 2026 year end must pay by 30 September 2027.
- A UAE company pays corporate tax through the FTA's EmaraTax platform, either by bank transfer to its GIBAN using a unique payment reference number or by Visa or Mastercard through MagnatiPay.
- Paying corporate tax late costs a penalty of 14% a year, charged monthly on the unpaid amount from the day after the due date (Cabinet Decision No. 75 of 2023).
- A UAE company can file its corporate tax return and pay the tax on different days, but both must land with the FTA inside the nine-month window.
- A payment only counts when the FTA receives it, so a bank transfer started on the last day can still be late.
- Filing late is a separate penalty: AED 500 a month for the first 12 months, then AED 1,000 a month.
When is UAE corporate tax payable?
UAE corporate tax is payable no later than nine months after the end of the tax period it relates to. The FTA states this in its public notices, citing Federal Decree-Law No. 47 of 2022, and it applies to the return and the payment alike.
The FTA's September 2025 notice gave an example: a business with a financial year ending 31 December 2024 had until the end of September 2025. Say a SHAMS consulting company has a 31 December 2026 year end (a hypothetical case): its return and payment deadline would be 30 September 2027. That date is our arithmetic from the nine-month rule, not an FTA-published date for your company.
| Item | Rule | Source |
|---|---|---|
| Payment deadline | Within 9 months of the end of the tax period | FTA notices, 14 and 24 September 2025 |
| Return deadline | Within 9 months of the end of the tax period | FTA notice, 14 September 2025 |
| Filing and paying on the same day | Not required | FTA notice, 24 September 2025 |
| Additional tax from a voluntary disclosure | 20 business days from submission | Cabinet Decision No. 75 of 2023 |
| Additional tax from an FTA assessment | 20 business days from receipt | Cabinet Decision No. 75 of 2023 |
Exempt persons that must register also have a nine-month window, counted from their financial year end, for their annual declaration and any amount payable.
How do I pay corporate tax in the UAE?
You pay corporate tax through the FTA's EmaraTax platform, logging in with UAEPass, and then settle the amount by GIBAN bank transfer or by card through MagnatiPay. Registered corporate tax agents listed on the FTA website can do this on your behalf.
- Log in to EmaraTax at eservices.tax.gov.ae with UAEPass.
- File the corporate tax return so the amount payable is confirmed.
- Generate the unique payment reference number for your GIBAN payment.
- Make the transfer from your UAE bank, quoting the GIBAN and the reference number exactly.
- Check EmaraTax afterwards to confirm the FTA has received and allocated the payment.
For card payment, MagnatiPay accepts Visa and Mastercard prepaid, debit and credit cards. The FTA says eDirham is no longer accepted.
| Method | What it needs | Watch for |
|---|---|---|
| GIBAN bank transfer | The FTA's GIBAN plus the unique payment reference number | Participating banks check the GIBAN and amount; wrong details mean the payment is rejected |
| Card via MagnatiPay | Visa or Mastercard (prepaid, debit or credit) | eDirham is no longer accepted |
If you'd rather not track these dates by hand, the free UAE compliance calendar lists them for your company.
What is the penalty for paying corporate tax late?
The penalty for paying corporate tax late is 14% a year on the unpaid tax, charged monthly. It starts the day after the due date and recurs on that same date each month until the tax is paid, under Cabinet Decision No. 75 of 2023.
14% a year: late payment penalty on unpaid UAE corporate tax, charged monthly from the day after the due date. Source: Cabinet Decision No. 75 of 2023 (Ministry of Finance), checked 2 November 2026.
The sources we could read don't spell out how the annual rate converts into the monthly charge. Our arithmetic: 14% spread over 12 months is about 1.17% of the unpaid amount a month, so AED 100,000 left unpaid would attract roughly AED 1,167 for the first month. Treat that as an estimate and check the FTA's calculation before relying on it.
| Violation | Penalty | Source |
|---|---|---|
| Not paying corporate tax by the due date | 14% a year, charged monthly on the unpaid tax | Cabinet Decision No. 75 of 2023 |
| Not filing the return on time (months 1 to 12) | AED 500 per month or part of a month | Cabinet Decision No. 75 of 2023 |
| Not filing the return on time (from month 13) | AED 1,000 per month or part of a month | Cabinet Decision No. 75 of 2023 |
| Incorrect return | AED 500; none if corrected before the filing deadline | Cabinet Decision No. 75 of 2023 |
Penalty rules are being revised. Cabinet Decision No. 129 of 2025 overhauls the administrative penalty framework from 14 April 2026, according to PwC's alert, which describes late payment as an annualised 14% accrued monthly. We couldn't read the decision text itself, so check the current schedule on tax.gov.ae before you calculate a penalty.
Do I have to file and pay on the same day?
No. The FTA has said filing the return and paying the tax don't have to happen at the same time, but each has the same nine-month limit. In practice, filing early lets you see the exact amount payable and leaves time for the transfer to clear.
Different dates also means different penalties. A return filed on time with the tax unpaid triggers only the late payment penalty; a return filed late triggers the filing penalty as well.
What most guides don't tell you
- "Paid" means received, not sent. The FTA states a payment counts as made when it receives it, and warns that bank electronic transfers can take time. A transfer started on the final day can land after the deadline, so pay days earlier.
- A wrong reference rejects the payment. Participating banks check the GIBAN and the amount against the reference number. A mistyped reference or a different amount can be rejected, and the clock keeps running while you fix it.
- Voluntary disclosures start a new 20-business-day clock. Additional tax arising from a disclosure is due within 20 business days of submitting it, separate from the original nine months. Missing that window attracts the same 14% a year penalty.
- The nine months run from your tax period, not the calendar year. A company with a non-December financial year end has a different deadline, so confirm your tax period in EmaraTax rather than assuming 30 September.
Which deadlines apply to your company?
Your payment date depends on your tax period, and a missed date costs 14% a year plus possible filing penalties. The free UAE compliance calendar lists your company's UAE tax and compliance deadlines, personalised from a few questions, as a PDF and calendar file.
Frequently asked questions
What is the penalty for not filing a corporate tax return on time?
Cabinet Decision No. 75 of 2023 sets AED 500 for each month or part of a month in the first 12 months, then AED 1,000 for each month or part of a month from the 13th month. It runs from the day after the filing deadline, and it is separate from the penalty for paying late.
What happens if my corporate tax return has mistakes in it?
Cabinet Decision No. 75 of 2023 sets AED 500 for an incorrect return, and no penalty applies if you correct it before the filing deadline passes. After that, the correction route depends on the error, so check the FTA's current guidance on EmaraTax.
Can I amend a corporate tax return after filing it?
Yes, a return can be corrected, and doing so before the filing deadline avoids the incorrect-return penalty under Cabinet Decision No. 75 of 2023. How an amendment is submitted after the deadline is set by FTA guidance, which we couldn't confirm in full, so check EmaraTax or ask a registered tax agent.
What is a voluntary disclosure for corporate tax, and when is the extra tax due?
A voluntary disclosure is how you tell the FTA about an error in a return you've already filed. Under Cabinet Decision No. 75 of 2023, any additional tax is due within 20 business days of submitting the disclosure, and the 14% a year late payment penalty applies after that.
When is my first corporate tax return due?
Your first return and payment are due within nine months of the end of your first tax period. Which date that is depends on your licence date and financial year end, so confirm your first tax period in EmaraTax before counting the nine months.
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
Sources
- Federal Tax Authority, notice on filing returns and settling corporate tax within deadlines, 14 September 2025
- Federal Tax Authority, notice urging payment within nine months of period end, 24 September 2025
- Federal Tax Authority, EmaraTax: submit tax returns and pay
- Ministry of Finance, Cabinet Decision No. 75 of 2023 on administrative penalties (Corporate Tax)
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (cited by the FTA)
- PwC Middle East, revised administrative penalty framework (Cabinet Decision No. 129 of 2025), interpretation only
Last checked: 2 November 2026
This is general information, not tax or legal advice for your specific situation.