What is the UAE corporate tax registration deadline?

Confirm it was filed. The return for the tax period ending 31 December 2025 was due 30 September 2026. If it was not filed, the late filing penalty is already AED 500 and grows each month (AED 500 a month in the first year, then AED 1,000). If the company was formed after 31 December 2025, this return does not apply; add the formation date.

If missed: AED 500 for each month or part of a month late during the first 12 months, then AED 1,000 a month. Late payment of tax is penalised separately. Source: Corporate tax return: overdue unless already filed (opens in a new tab)

UAE companies, including free zone companies, generally must register even if they pay 0%. Add the issue date of your first licence to see the deadline.

If missed: AED 10,000 penalty for late registration. The FTA waives it for eligible companies that file their first return or annual declaration within 7 months from the end of the first tax period. Source: Register for corporate tax (opens in a new tab)

Suggested reminder: six months after the financial year ending 31 December 2025. Your free zone sets the actual deadline, which may be earlier, and whether audited accounts must be submitted to it; check its rules.

If missed: Your free zone sets any late fee; we do not list one. Qualifying Free Zone Persons, and companies with revenue over AED 50 million in the tax period, must prepare and keep audited financial statements for corporate tax (Ministerial Decision 84 of 2025). Source: Check your free zone's audited accounts rule (opens in a new tab)

If your company invoices other businesses or government, e-invoicing applies whether or not you are registered for VAT. Sales only to consumers are out of scope. Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and start issuing e-invoices on 1 January 2027 (Ministerial Decision 244 of 2025, as amended by Decision 66 of 2026). Choose your revenue band to see only your dates.

If missed: AED 5,000 for each month or part of a month without an appointed provider or without the system in place (Cabinet Decision 106 of 2025). Source: Check whether you need an e-invoicing provider: revenue of AED 50 million or more (opens in a new tab)

If your company invoices other businesses or government, e-invoicing applies whether or not you are registered for VAT. Sales only to consumers are out of scope. Businesses with revenue under AED 50 million must appoint an Accredited Service Provider by 31 March 2027 (Ministerial Decision 244 of 2025, as amended by Decision 66 of 2026).

If missed: AED 5,000 for each month or part of a month without an appointed provider or without the system in place (Cabinet Decision 106 of 2025). Source: Check whether you need an e-invoicing provider: revenue under AED 50 million (opens in a new tab)

If your company invoices other businesses or government, e-invoicing applies whether or not you are registered for VAT. Sales only to consumers are out of scope. For revenue under AED 50 million, e-invoicing through your provider becomes mandatory on 1 July 2027.

If missed: AED 5,000 for each month or part of a month without an appointed provider or without the system in place (Cabinet Decision 106 of 2025). Source: Start issuing e-invoices (opens in a new tab)

Nine months after the tax period ending 31 December 2026. Required even on the 0% rate or with Small Business Relief. If your first tax period is shorter or longer than a year, use its actual end date. Small Business Relief, for resident companies with revenue of AED 3 million or less in this and every earlier period, is chosen in each return and runs to tax periods ending on or before 31 December 2029 (Ministerial Decision 131 of 2026); it is not available to Qualifying Free Zone Persons.

If missed: AED 500 for each month or part of a month late during the first 12 months, then AED 1,000 a month. Late payment of tax is penalised separately. Source: File the corporate tax return (opens in a new tab)