UAE CT Filing Date Countdown and Compliance Tracker 2026
UAE Corporate Tax requires annual return filing within 9 months of the financial year end. For companies with June 2023 to May 2024 financial year (most common first CT year), the first return was due by February 28, 2025. This compliance tracker covers UAE CT key dates for 2026.
In this guide:
How UAE CT Filing Dates Work
- UAE CT period: companies choose their financial year; most common = January 1 – December 31 (calendar year) or June 1 – May 31
- Filing deadline: 9 months after financial year end
- Payment deadline: same as filing deadline (pay when you file)
- Example calendar-year company: FY January 1, 2024 – December 31, 2024 → CT return and payment due by September 30, 2025
Key CT Dates for Calendar Year Companies (FY Jan-Dec)
- FY 2024 (Jan 1, 2024 – Dec 31, 2024): CT return and payment → September 30, 2025
- FY 2025 (Jan 1, 2025 – Dec 31, 2025): CT return and payment → September 30, 2026
- FY 2026 (Jan 1, 2026 – Dec 31, 2026): CT return and payment → September 30, 2027
Key CT Dates for June Year-End Companies (FY Jun-May)
- FY 2023-24 (Jun 1, 2023 – May 31, 2024): CT return → February 28, 2025 (first UAE CT return for most companies)
- FY 2024-25 (Jun 1, 2024 – May 31, 2025): CT return → February 28, 2026
- FY 2025-26 (Jun 1, 2025 – May 31, 2026): CT return → February 28, 2027
UAE CT Compliance Checklist
- Register with FTA: done? (mandatory; AED 10,000 late registration penalty)
- Maintain accounting records: yes — accurate records needed for CT return
- Annual audit: required by most free zones; audit feeds into CT return numbers
- Transfer pricing documentation: if transactions with related parties exceed AED 3M; require Master File and Local File
- QFZP determination: if claiming 0% CT, document qualifying income vs non-qualifying; prepare annually
- Small Business Relief election: if eligible (AED 3M revenue, AED 375K taxable income threshold), elect on CT return; saves 9% on profits up to threshold
UAE CT Penalties Summary
- Late registration: AED 10,000
- Late filing: AED 500/month (first 12 months) + AED 1,000/month thereafter
- Late payment: 2% of unpaid tax within first month; 4% per month thereafter
- No voluntary disclosure: 1% of amount underpaid per month if no voluntary disclosure within 20 business days of identifying error