A UAE corporate tax return and any tax due must be filed within 9 months of the end of the tax period, so a December year end files by 30 September. Late filing costs AED 500 a month for the first year and AED 1,000 a month after that. Small businesses may elect Small Business Relief.
When is my return due?
Within 9 months of the end of your tax period, and the tax is paid by the same date (Federal Tax Authority). Your tax period usually follows your financial year:
- Year ending 31 December: return due by 30 September.
- Year ending 31 March: return due by 31 December.
- Year ending 30 June: return due by 31 March.
A return is due even when the tax is zero, the company made a loss or it elected Small Business Relief.
What does filing late cost?
The FTA charges AED 500 for each month, or part of a month, in the first 12 months, rising to AED 1,000 a month from the 13th month (Federal Tax Authority). Late payment of tax carries its own penalty. Filing a return with wrong figures can lead to further penalties, so a fast but inaccurate return is not a solution.
“Within a maximum of nine (9) months from the end of their relevant Tax Period.”
Can my business use Small Business Relief?
Probably, if revenue in the tax period and every earlier period is AED 3 million or less. Relief applies to tax periods ending on or before 31 December 2029 (Ministry of Finance via WAM). Electing relief means no corporate tax is payable and the return is simpler, but you still file it and keep records. Relief is not available to Qualifying Free Zone Persons or members of large multinational groups, and it means current losses cannot be carried forward, so it is not always the best choice for a loss-making startup.
What do I need to prepare?
Accounts that stand up to scrutiny. Businesses must prepare financial statements under IFRS, or IFRS for SMEs where revenue is AED 50 million or less, and may use cash accounting only where revenue is AED 3 million or less (DLA Piper summary of Ministerial Decision No. 114 of 2023). Audited statements are required where revenue is above AED 50 million and for every Qualifying Free Zone Person (Ministerial Decision No. 82 of 2023). Records must be kept for 7 years (Finance Middle East on FTA guidance).
How we file your return
- Review your books, or bring them up to date if they are behind.
- Work out taxable income: add back non-deductible expenses such as fines and half of client entertainment, apply exempt income and losses.
- Decide Small Business Relief or free zone status, and check related-party and connected-person disclosures.
- Prepare and file the return on EmaraTax, and tell you the exact amount and date to pay.
- Keep the working file so you can answer any FTA question in the 7-year record period.
Estimate your tax first with our free corporate tax calculator.
Frequently asked questions
Do I file if my company has no income?
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Yes. A registered company files a return for every tax period, including nil and loss-making periods.
Can I file the return myself?
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Yes, on EmaraTax. Many owners use an adviser because the return depends on adjustments to the accounts that are easy to get wrong.
What if I find a mistake after filing?
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You correct it through a voluntary disclosure. Doing it before the FTA contacts you costs much less than waiting.
Do I need audited accounts to file?
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Only if revenue is above AED 50 million or you are a Qualifying Free Zone Person. Other businesses still need accurate accounts to support the figures.
Sources
- FTA emphasises the need to submit tax returns and settle Corporate Tax payable within specified deadlines to avoid late payment penalties — Federal Tax Authority, 14 September 2025. Checked 23 October 2026.
- Ministry of Finance extends Small Business Relief to tax periods ending on or before 31 December 2029 (Ministerial Decision No. 131) — WAM via Aletihad, 7 August 2026. Checked 16 October 2026.
- Ministerial Decision No. 114 of 2023 on accounting standards and methods (IFRS, IFRS for SMEs, cash basis) — DLA Piper. Checked 23 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.
- FTA orders seven-year corporate tax record retention, sets nine-month filing deadline — Finance Middle East. Checked 17 October 2026.
- Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax (AED 375,000) — UAE Ministry of Finance. Checked 16 October 2026.