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The corporate tax return and the payment are due no later than 9 months after the end of the tax period, unless the Federal Tax Authority (FTA) sets another date. Source: Federal Decree-Law No. 47, Articles 48 and 53, checked .
These dates are computed from the rules. They are not an FTA published calendar. Check your own dates in EmaraTax before you rely on them. For the wider picture see corporate tax in the UAE.
When is the UAE corporate tax return due?
The date is the same for both. Take the last day of your tax period and add 9 months.
The FTA gave one example in its own announcement: a fiscal year ending means filing and payment on or before . That date has now passed. Source: Federal Tax Authority, news announcement of , checked .
Worked year end examples
| Tax period | Return and payment due |
|---|---|
| 1 Jan to 31 Dec, ending | |
| 1 Apr to 31 Mar, ending | |
| 1 Jul to 30 Jun, ending | |
| 1 Oct to 30 Sep, ending |
Source: Federal Decree-Law No. 47, Articles 48 and 53, checked .
You can ask the FTA to change the start and end dates of your tax period. If it agrees, every date above moves with it.
When must a company register for corporate tax?
Registration is a duty of the taxable person. The dates sit in FTA Decision No. 3, effective .
Resident companies that existed before
The deadline depends on the month your licence was first issued, in any year. With more than one licence, use the earliest.
| Licence issued in | Deadline |
|---|---|
| January or February | |
| March or April | |
| May | |
| June | |
| July | |
| August or September | |
| October or November | |
| December | |
| No licence on | 3 months from |
Everyone else
| Person | Deadline |
|---|---|
| Resident company formed or recognised on or after , free zone included | 3 months from incorporation, establishment or recognition |
| Foreign company managed and controlled in the UAE, on or after | 3 months from the end of its financial year |
| Non resident with a permanent establishment, existing before | 9 months from the date the permanent establishment began |
| Non resident with a nexus, existing before | 3 months from |
| Non resident with a permanent establishment, on or after | 6 months from the date it began |
| Non resident with a nexus, on or after | 3 months from the date the nexus is established |
| Resident individual above the turnover threshold | 31 March of the following calendar year |
| Non resident individual above the threshold | 3 months from the date they meet the requirements |
Source: Federal Tax Authority, FTA Decision No. 3 on the registration timeline, checked .
Registration runs on EmaraTax. The steps are on corporate tax registration. Missing the date triggers a penalty, but a waiver exists. See corporate tax penalties.
Which other corporate tax dates matter?
- Records: keep them for 7 years after the end of the tax period. Exempt persons keep records that show their status for the same time.
- Transfer pricing documents: if the FTA asks for them, you have 30 days from the request.
- Deregistration: apply when the business ceases. You need all tax and penalties paid and all returns filed, including the final return.
- Audited financial statements: required for Qualifying Free Zone Persons and for companies with revenue above AED 50,000,000. We could not verify a filing date for them, so check the current rule on the FTA site.
Source: Federal Decree-Law No. 47, Articles 52, 55 and 56, and Ministerial Decision No. 84, checked .
A simple routine
Put three dates in your calendar when a tax period starts: the period end, the return and payment date, and a reminder two months earlier to hand your books to your accountant. A corporate tax return needs closed accounts, so the year end close is the real deadline for most teams.
E-invoicing and VAT dates are separate. They are not on this page.
