UAE Corporate Tax Return Deadlines Reference 2026 — When to File and Pay
UAE Corporate Tax returns must be filed and paid within specific deadlines based on your financial year. Here is the 2026 reference guide.
In this guide:
CT Return Filing Deadline
- Deadline: 9 months after the end of the tax period (financial year)
- Example 1: Calendar year (Jan-Dec 2024) — return due 30 September 2025
- Example 2: June year-end (Jul 2023 – Jun 2024) — return due 31 March 2025
CT Payment Deadline
- Payment due: Same deadline as the return; CT due is paid with the return
- Payment method: EmaraTax portal; bank transfer or UAE Pass-linked payment
CT Registration Deadline
- New companies: Register within 3 months of financial year start (or FTA-set deadline)
- Penalty for late registration: AED 10,000
Provisional Tax Payment
- UAE CT: No provisional (quarterly) tax payments required; all CT paid in one payment with the annual return
- Contrast: Some countries require quarterly estimates; UAE does not (simplifies cash flow management)
Penalty for Late Filing
- AED 500 per month: For first 12 months; then AED 1,000 per month
- AED 500 per month: For unpaid tax; additional interest may apply
- FTA discretion: FTA may waive penalties for first-time minor delays if proactively contacted