UAE Corporate Tax: Next Return Deadline Is 30 September 2026

If your business's financial year ended on 31 December 2025, your corporate tax return and any tax owed are both due at the Federal Tax Authority by **30 September 2026**. This is the same nine-month filing rule that has applied since UAE corporate tax came into force — what changes is which tax year is now inside its final stretch. Miss it, and the penalty starts building the day after: AED 500 for every month, or part of a month, the return or the payment is late, rising to AED 1,000 a month after the first year. ## The rule, in plain English The Federal Tax Authority requires every Taxable Person — and every Exempt Person required to register — to submit their corporate tax return and settle any tax due **within nine months of the end of their tax period**. Both obligations share the same outside date. They do not, however, have to be done in the same sitting. The FTA has stated explicitly that "it is not required to submit the Tax Return and pay the tax due at the same time" — so you can file first and pay later, provided both land inside the nine-month window. Filing early does not bring the payment date forward. Most small businesses in the UAE run on a calendar-year financial year (1 January to 31 December). For that group, the tax year that ended 31 December 2025 is due by 30 September 2026. ## Deadline by financial year end If your business doesn't run a calendar year, use this table. Each date is nine months on from the financial year end, applying the rule as the FTA states it. | Financial year ended | Return and payment due by | |---|---| | 30 November 2025 | 31 August 2026 | | **31 December 2025** (most common — calendar-year businesses) | **30 September 2026** | | 31 January 2026 | 31 October 2026 | | 28 February 2026 | 30 November 2026 | | 31 March 2026 | 31 December 2026 | If your fiscal year end isn't listed here, add nine months to it — that is the whole rule. ## What a missed deadline costs The FTA states the penalty in one sentence: late submission of a tax return, or delay in settling the corporate tax payable, results in an administrative penalty of **AED 500 for each month, or part of a month, during the first twelve months**, rising to **AED 1,000 for each month, or part of a month, from the thirteenth month onwards**. The same schedule applies whichever side is late — the filing or the payment. A part-month still counts as a full month, so filing even one day late starts the clock on that month's AED 500. ## How to file Corporate tax returns are filed and paid through **EmaraTax**, the FTA's online portal, available 24/7. There is no walk-in alternative described on the FTA's own pages — everything goes through the portal. ## Sources - [Federal Tax Authority — nine-month filing and payment deadline, EmaraTax filing](https://tax.gov.ae/en/media.centre/news/federal.tax.authority.urges.submission.of.corporate.tax.returns.and.settlement.of.corporate.tax.liabilities.within.nine.months.from.the.end.of.the.tax.period.aspx) — checked 27 August 2026 - [Federal Tax Authority — administrative penalty for late return submission and late payment](https://tax.gov.ae/en/media.centre/news/federal.tax.authority.emphasises.the.need.to.submit.tax.returns.and.settle.corporate.tax.payable.within.specified.deadlines.to.avoid.late.payment.penalties.aspx) — checked 27 August 2026 Businesses that want help getting this filed correctly and on time can find a listed [accounting and tax firm on GoProfiled](https://goprofiled.com/categories/accounting-tax).