Skip to content
Get Tajdeedتجديد
العربيةStart free

When is the UAE corporate tax return due?

Within 9 months after the end of your tax period. With a 31 December year end, the return for 2025 is due by 30 September 2026 and the return for 2026 by 30 September 2027, and you must file even if you pay 0% or use Small Business Relief.

Checked against official sources on 25 September 2026. Sources are listed at the end.

Filing deadline
9 months after the tax period ends
Official source(opens in a new tab)
31 December year end
Return for 2025 due 30 September 2026
Official source(opens in a new tab)
Late filing penalty
AED 500 per month or part month for 12 months, then AED 1,000 a month
Official source(opens in a new tab)
Late payment
A separate penalty on top of late filing
Official source(opens in a new tab)

Free deadline checker

See your next corporate tax return date

Choose the month your financial year ends. The checker shows the next return due and flags one that fell due recently. No signup needed.

Where is the company licensed?

Each free zone sets its own audited accounts deadline and fee. We only give an exact date where the rule is published.

The issue date of the first licence.

Corporate tax registration

Sets your e-invoicing dates, whether or not you are registered for VAT.

Sets the e-invoicing phase, and whether a mainland company needs audited statements for corporate tax.

More dates (optional)

6 company deadlines, 1 overdue, 2 in the next 30 days

6 company deadlines

UAE calendar, 24 October 2026

1 overdue · 2 in the next 30 days

  1. Sep
    30
    2026

    Corporate tax return: overdue unless already filed

    was due 24 days ago

    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)

  2. Oct
    24
    2026

    Check your free zone's audited accounts rule

    due today · suggested date

    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)

  3. Oct
    30
    2026

    Check whether you need an e-invoicing provider: revenue of AED 50 million or more

    in 6 days

    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)

  4. Mar
    31
    2027

    Check whether you need an e-invoicing provider: revenue under AED 50 million

    in 158 days

    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)

  5. Jul
    01
    2027

    Start issuing e-invoices

    in 250 days

    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)

  6. Sep
    30
    2027

    File the corporate tax return

    in 341 days

    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)

Save and get reminders

Rules and figures from official sources, checked 25 September 2026. Dates are worked out from what you enter; your own tax period, extensions or authority may differ. Confirm your dates with a registered tax agent or your licensing authority. Get Tajdeed is not a tax adviser or government service.

Corporate tax return due dates by year end

Each row is a financial year end month and the next return due from today, counted as 9 months after the period ends. A date that falls on a Saturday or Sunday is shown on the next working day.

Corporate tax return due dates by year end
Year ends inTax period endsReturn due by
January31 January 20262 November 2026
February28 February 202630 November 2026
March31 March 202631 December 2026
April30 April 20261 February 2027
May31 May 20261 March 2027
June30 June 202631 March 2027
July31 July 202630 April 2027
August31 August 202631 May 2027
September30 September 202630 June 2027
October31 October 20262 August 2027
November30 November 202631 August 2027
December31 December 202630 September 2027

The 9 month rule

UAE corporate tax is filed once for each tax period, which for most companies is the financial year. The return is due within 9 months after that period ends, and any tax payable is due by the same date. Returns are filed on EmaraTax, the Federal Tax Authority portal, usually by your accountant or a registered tax agent.

Count from the end of the period, not from the day you registered or the day your licence renews. A June year end gives a 31 March deadline, and a March year end gives 31 December.

If your first tax period is shorter or longer than 12 months, for example because the company was formed partway through the year, use the actual end date of that first period.

You still file at 0% or with Small Business Relief

A free zone company that expects to pay 0%, or a small company using Small Business Relief, still has to submit a return by the deadline. The rate and the relief change what you pay, not whether you file.

Qualifying Free Zone Persons also need audited financial statements for corporate tax under Ministerial Decision No. 84 of 2025. Book the auditor early so the audit is finished well before the return date.

What a late return costs

Under Cabinet Decision No. 75 of 2023, a late corporate tax return costs AED 500 for each month or part of a month during the first 12 months, then AED 1,000 for each month after that. A return filed one day late already counts as one month.

Paying late carries its own penalty under the same decision, on top of the filing penalty. The fixed filing penalty builds up like this:

  • Up to 1 month late: AED 500
  • 6 months late: AED 3,000
  • 12 months late: AED 6,000
  • 18 months late: AED 12,000

How to avoid filing late

Treat the year end as the start of the clock. Close the books soon after it, send your accountant what they ask for early, and agree a filing date a few weeks before the deadline so there is room for questions.

The free checker on this page works out the date for your own year end. With a free account you also get email reminders before it, and you can record the filing reference when the return is in.

Common questions

Is the corporate tax return due on the same date for every company?

No. It depends on when your tax period ends. Companies with a 31 December year end file by 30 September of the following year; other year ends follow the same 9 month rule from their own end date.

Do I need to file if the company made a loss or pays 0%?

Yes. The return is required even on the 0% rate or with Small Business Relief, and the late filing penalty applies whether or not any tax is payable.

When is the first return due for a new company?

9 months after the end of the first tax period. That first period can be shorter or longer than a year, so check its actual end date with your tax agent before you count.

Can I get more time to file?

The sources on this page set the 9 month deadline and do not describe a general extension. If you think you will miss the date, speak to a registered tax agent before it passes.

Is Get Tajdeed a tax adviser or part of the FTA?

No. Get Tajdeed is a deadline calendar with reminders. It is not a tax adviser or a government service, and it is not affiliated with or approved by the FTA, RAKEZ or any other authority. Confirm your dates with a registered tax agent or your licensing authority.

Official sources

Rules and figures from official sources, checked 25 September 2026. Dates are worked out from what you enter; your own tax period, extensions or authority may differ. Confirm your dates with a registered tax agent or your licensing authority. Get Tajdeed is not a tax adviser or government service.

Related guides

Corporate tax registrationWhat is the UAE corporate tax registration deadline?VATWhen is the UAE VAT return due?Owners abroadHow to run a UAE company from abroad without missing a deadline
UAE Corporate Tax Return Deadline: 9 Months After Year End | Get Tajdeed