Not only a comparison site: we help shortlist suitable UAE free zones and request a suitable current market quote for your activity, visa count and budget - with no service charge from UAE Freezone Compare.Request a free quote
UAE Corporate Tax Deadlines Calendar 2024-2025: Key Dates for Businesses
📅 Last reviewed: August 4, 2026📋 By: UAE Freezone Compare Regulatory Team✅ Fact-checked by UAE Freezone Compare Editorial Team
UAE businesses with a December 31 financial year end face the following Corporate Tax (CT) deadlines. Companies with different year-ends should adjust dates proportionally (all deadlines are relative to your financial year end).
Key CT Deadlines for December 31 Year-End Companies
Deadline
Date
Action Required
CT Registration
Staggered by trade licence month (2024); 3 months from incorporation (new companies)
Register on EmaraTax (tax.gov.ae)
CT Return Filing
September 30 (for Dec 31 year-end)
File annual CT return on EmaraTax
CT Payment
September 30 (same as return)
Pay any CT liability via EmaraTax
Transfer Pricing Disclosure
September 30
File TP disclosure form if related-party transactions exceed thresholds
ESR Notification
June 30 (for Dec 31 year-end)
File ESR notification if conducting relevant activities
ESR Report
December 31 (for Dec 31 year-end)
File ESR annual report
VAT Return (Quarterly)
28th of month after quarter end
File VAT return on EmaraTax
VAT Return (Monthly)
28th of following month
For large taxpayers assigned monthly filing
UBO Register Update
Within 15 days of any UBO change
Update beneficial owner register with free zone
Penalty for Missing Deadlines
Missed Deadline
Penalty
CT Registration (late)
AED 10,000–20,000
CT Return (late)
AED 500–10,000 depending on delay period
VAT Return (late)
2% of unpaid tax (immediate) + additional monthly late fees
UAE Freezone Compare is not only a comparison site. We shortlist suitable UAE free zones and help you request the best available market quote for your activity, visa count and budget. No service charge from us.