UAE corporate tax deadline: 30 September 2026

The return and payment are due within nine months of your financial year end. A December year end means 30 September 2026. This is the first mass filing cycle, and the FTA has confirmed penalties apply from day one.

Who this applies to

Every taxable person with a 31 December 2025 year end, including free zone companies and companies expecting 0% tax. If your year ends on a different date, count nine months forward.

Steps to file

Finalise your audited financial statements early. Prepare the taxable income computation and disclosure schedules, including any transfer-pricing adjustments for related-party transactions. Log in to EmaraTax, open the relevant taxable-person profile, complete the return fields, elect Small Business Relief if you qualify, and pay any tax due by the same deadline.

The cost of waiting

The classic mistake is leaving transfer-pricing or audit reconciliation to the final week. Late filing triggers an AED 10,000 penalty that escalates, plus late-payment charges under the 2026 penalty regime. Start now. See the full corporate tax guide for the rules.

Frequently asked questions