UAE Corporate Tax Filing and Deadlines 2026 — Complete Calendar
UAE Corporate Tax (CT) filing obligations began for periods starting 1 June 2023. Understanding UAE CT deadlines is essential for free zone and mainland companies to avoid penalties. This complete calendar covers UAE CT filing deadlines for 2026.
Key UAE CT Deadlines Overview
- CT registration: companies must register within 3 months of the start of their first CT period OR within 3 months of commencing a taxable business (whichever is earlier)
- CT return filing: within 9 months of the end of the financial year
- CT payment: same deadline as return filing (9 months after financial year end)
- Transfer pricing documentation: available upon FTA request (no automatic filing deadline but must exist)
- ESR notification: within 6 months of financial year end
- ESR report: within 12 months of financial year end
CT Deadlines for June-May Financial Year
Companies with a financial year from 1 June to 31 May (the first UAE CT period):
- First CT period: 1 June 2023 — 31 May 2024
- CT return and payment due: 28 February 2025 (9 months after 31 May 2024)
- Second CT period: 1 June 2024 — 31 May 2025
- CT return and payment due: 28 February 2026
CT Deadlines for January-December Financial Year
Companies with a calendar year financial year:
- First CT period: 1 January 2024 — 31 December 2024
- CT return and payment due: 30 September 2025 (9 months after 31 December 2024)
- Second CT period: 1 January 2025 — 31 December 2025
- CT return and payment due: 30 September 2026
CT Penalties for Late Filing
- Failure to register for CT: AED 10,000 penalty
- Failure to file CT return on time: AED 500/month for first 12 months; AED 1,000/month thereafter
- Failure to pay CT on time: 14% per annum (calculated monthly on outstanding balance)
- Failure to maintain financial records: AED 10,000 (first time); AED 50,000 (subsequent)
Small Business Relief and CT Filing
Companies with revenue below AED 3M/year may elect for Small Business Relief (SBR), which deems taxable income as zero (no CT payable). Critically: SBR does NOT exempt from CT registration or filing obligations. Companies using SBR must still: register for CT with FTA, file a CT return each year, and elect SBR on their CT return. Failure to file even when using SBR attracts the same filing penalties.