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The corporate tax return is due no later than 9 months after the end of your tax period, and any tax you owe is payable in the same window. Late filing is penalised at AED 500 for each month or part of a month in the first 12 months. These rules come from Articles 48 and 53 of the corporate tax law (Federal Decree-Law No. 47) and from Cabinet Decision No. 75. Source: Federal Tax Authority, Corporate Tax return and payment, checked .
What goes in a corporate tax return?
In plain terms, the return takes your accounting profit and turns it into taxable income. You start from the profit in your financial statements, then adjust it for items the tax law treats differently, add or remove exempt income, and apply any losses you can use. The result is taxable income. The first AED 375,000 is taxed at 0% and the part above it at 9%. Source: Federal Tax Authority, Corporate Tax rates, checked .
So the return depends on clean books. A year-end trial balance that does not reconcile to the bank is the usual reason filing runs late. Keep records for 7 years after the period ends. See record keeping rules.
When is the corporate tax return due?
Your tax period is normally your financial year. Count 9 months from the last day of it.
The FTA's own example: a financial year ending means filing and payment on or before . Source: Federal Tax Authority, news release of , checked .
The same count works for any year end. A year ending 30 June is due by 31 March of the next year. A year ending 31 March is due by 31 December. The FTA can set another date, so confirm on EmaraTax. The full calendar is on corporate tax deadlines.
When do I pay corporate tax?
Pay the tax by the same deadline. If you do not, the penalty is 14% a year on the unpaid amount, charged for each month or part, from the day after the due date. Source: Federal Tax Authority, Administrative Penalties for corporate tax, checked .
When an audit holds up the return
If your company is a Qualifying Free Zone Person or has revenue above the audit threshold, the return waits on signed accounts. Book the auditor early. The rule is explained on audit requirements.
What is the penalty for filing late?
| Violation | Penalty |
|---|---|
| Late return, first 12 months | AED 500 for each month or part |
| Late return, from month 13 | AED 1,000 for each month or part |
| Incorrect return | AED 500, unless corrected before the deadline |
Source: Federal Tax Authority, Administrative Penalties for corporate tax, checked . Some tax penalties were changed in . We could not confirm whether these corporate tax amounts changed, so check the current rule on the FTA site.
Before you file: a short checklist
- Financial statements finished and signed off for the full period
- Bank, loan and tax balances reconciled
- Related party deals listed with their terms
- Tax losses brought forward, if any, with the period they came from
- A payment plan so cash is ready on the due date
- EmaraTax login tested a week early, since UAE Pass access can hold you up
If you have missed the date already, file as soon as you can. The penalty runs for each month or part of a month, so filing on day one of a new month costs the same as day thirty.
Who prepares it
The company is responsible for the return, whoever types it in. Options are your own finance team, a bookkeeper plus an accountant, or a tax adviser. Compare what each will do in writing: who reconciles the books, who calculates the adjustments, and who submits on EmaraTax. If you are choosing, read about a corporate tax consultant. If you have not registered, start with corporate tax registration.
