UAE corporate tax returns are due within nine months of the end of each tax period, and any tax is paid by the same date. For a 31 December year end that means 30 September. Businesses must keep the records behind the return for seven years, and audited accounts where the law requires them.
When is the corporate tax return due?
Nine months after the end of the tax period, with payment due on the same date (Finance Middle East on FTA guidance). A June year end therefore files by 31 March, a December year end by 30 September. Late filing and late payment carry separate penalties, and unpaid tax accrues at an annualised 14% from 14 April 2026 (Al Tamimi).
How long must records be kept?
Seven years after the end of the tax period they relate to (Finance Middle East). That covers the ledgers, invoices, contracts, bank statements and the workings behind every adjustment in the return. Records must be retrievable on request, so cloud ledgers need an export plan if you change systems.
Who must attach audited financial statements?
Businesses with revenue above AED 50 million and every Qualifying Free Zone Person, whatever its size (Ministerial Decision No. 82 of 2023). Everyone else files on special-purpose or IFRS accounts that must still be reliable enough to support the figures.
What should be ready before you file?
Closed books for the year, a reconciliation from accounting profit to taxable income, related-party and connected-person schedules, evidence for any relief claimed, and the transfer pricing disclosure if thresholds are met. Starting four months before the deadline leaves time for the audit and review.
Deadlines by year end
| Financial year ends | Return and payment due |
|---|---|
| 31 March | 31 December |
| 30 June | 31 March |
| 30 September | 30 June |
| 31 December | 30 September |
Free zone audits are often due earlier than the tax return, so the audit, not the return, usually sets the real deadline.
What "records" actually means
More than the ledger. Keep sales and purchase invoices, bank statements, contracts and leases, payroll records, fixed asset registers, stock counts, board minutes approving related-party transactions, and the working papers behind every tax adjustment. If a figure in the return cannot be traced to a document, it is the first thing an auditor will ask about.
Frequently asked questions
Is the tax payment due later than the return?
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No. Payment is due on the same date as the return.
Can I file an amended return?
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Yes. Errors are corrected through a voluntary disclosure.
Do I keep records if the company closes?
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Yes, for the required period, even after deregistration.
Can records be kept digitally?
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Yes, provided they are complete, readable and can be produced to the FTA on request.
Sources
- FTA orders seven-year corporate tax record retention, sets nine-month filing deadline — Finance Middle East. Checked 17 October 2026.
- UAE introduces comprehensive tax penalty reform, effective 14 April 2026 (Cabinet Decision No. 129 of 2025) — Al Tamimi & Company. Checked 16 October 2026.
- Ministerial Decision No. 82 of 2023 on audited financial statements (revenue above AED 50 million and Qualifying Free Zone Persons) — UAE Ministry of Finance. Checked 16 October 2026.