Corporate Tax

UAE Corporate Tax Deadline Calendar: Every Key Date in One Place

By BIFI Partners7 min read

This is a quick-reference calendar for every UAE Corporate Tax deadline in one place — registration, filing, and payment — with the actual dates rather than a narrative. Bookmark it, share it, and use the tables below to find your own dates. If you want the full explanation of how the rules work, the companion guide walks through the reasoning step by step.

Related guideUAE Corporate Tax Deadlines 2026: Registration, Filing & Payment

The three deadlines at a glance

ObligationWhen it is dueHow often
Register with the FTA (get your TRN)Per the timetable belowOnce
File the Corporate Tax return9 months after your tax-period endEvery year
Pay any Corporate Tax dueSame date as the returnEvery year

Registration deadline — existing companies (by licence-issue month)

For resident juridical persons (companies, including free zone entities) that already existed when the regime began, the FTA set a one-time staggered timetable through 2024 based on the month the trade licence was first issued — regardless of the year of issuance. If you hold more than one licence, use the one with the earliest issue date.

Month of licence issuanceRegistration deadline
January or February31 May 2024
March or April30 June 2024
May31 July 2024
June31 August 2024
July30 September 2024
August or September31 October 2024
October or November30 November 2024
December31 December 2024
No licence at 1 March 2024Within 3 months (by 31 May 2024)

Registration deadline — new companies and individuals

Who you areRegistration deadline
Resident company incorporated on or after 1 March 2024Within 3 months of incorporation, establishment, or recognition
Individual (natural person) carrying on business, turnover above AED 1 million in a Gregorian calendar year31 March of the following year
Non-resident with a Permanent Establishment (from 1 March 2024)Within 9 months of the PE's existence
Non-resident with a nexus in the UAE (from 1 March 2024)Within 3 months of establishing the nexus

Filing & payment calendar (by financial year-end)

The return is filed, and tax paid, within nine months of the end of your tax period. Find your financial year-end below and read across for the due dates over the next few cycles. Both the return and the payment fall on the same day.

Year-endPeriod endingReturn + payment due
31 December31 Dec 202430 September 2025
31 December31 Dec 202530 September 2026
31 December31 Dec 202630 September 2027
31 March31 Mar 202531 December 2025
31 March31 Mar 202631 December 2026
30 June30 Jun 202431 March 2025
30 June30 Jun 202531 March 2026
30 June30 Jun 202631 March 2027
30 September30 Sep 202430 June 2025
30 September30 Sep 202530 June 2026

Corporate Tax penalties in full

The administrative penalties below are set by Cabinet Decision No. 75 of 2023 (as amended). They are designed to escalate, so acting early is always cheaper than waiting.

What you missedPenalty
Late registrationFixed AED 10,000
Late filing of the return — first 12 monthsAED 500 for each month (or part month)
Late filing of the return — from month 13AED 1,000 for each month (or part month)
Late payment of tax14% per annum on the unpaid tax, charged monthly from the day after the due date until paid — no cap
Incorrect tax return submittedFixed AED 500 (unless corrected before the filing deadline)
Voluntary disclosure of an error after the deadline1% per month of the underpaid tax, until corrected
Error found by the FTA during an audit15% of the underpaid tax, plus 1% per month from the original due date
Failure to keep the required recordsAED 10,000 (AED 20,000 if repeated)
Failure to submit data/records in Arabic when requestedAED 5,000
Failure to notify the FTA of a change in business detailsAED 1,000 (AED 5,000 if repeated)
Failure to cooperate with an FTA tax auditAED 20,000
Related guideHow to Register for Corporate Tax in the UAE (Step-by-Step 2026)

Your five-step deadline checklist

  1. Confirm your financial year-end and your first tax period under the regime.
  2. Check your registration status — register now if you have not, and record your TRN.
  3. Add nine months to your year-end to fix your filing and payment date, and diarise it with reminders well ahead.
  4. Keep IFRS-compliant books through the year so the return is a calculation, not a scramble.
  5. Review reliefs, adjustments, and the computation before the deadline — not on it.

Key takeaways

  • Every recurring Corporate Tax deadline is nine months after your financial year-end — so a 31 December year-end is due 30 September, and a 31 March year-end is due 31 December.
  • Registration is a one-time deadline: existing companies followed the FTA's 2024 timetable by licence-issue month, and companies formed on or after 1 March 2024 register within three months of incorporation.
  • Individuals carrying on business with turnover above AED 1 million in a calendar year must register by 31 March of the following year.
  • Filing and payment fall on the same date — there are no provisional or instalment payments under the current rules.
  • Late registration is a fixed AED 10,000 penalty; late filing is AED 500 per month for the first year and AED 1,000 per month thereafter; and late payment runs at 14% per annum on the unpaid tax with no cap.
  • Dates and penalties are set by law and refined over time — treat this calendar as the current position and confirm with the FTA before acting.
Related servicesCorporate Tax
FAQ

Frequently asked questions

For existing companies, it followed the FTA's 2024 staggered timetable based on the month the trade licence was first issued (from 31 May 2024 to 31 December 2024). Companies formed on or after 1 March 2024 must register within three months of incorporation, and individuals with business turnover above AED 1 million in a calendar year register by 31 March of the following year.

Within nine months of the end of your tax period. A 31 December 2024 year-end is due by 30 September 2025; a 31 March 2025 year-end is due by 31 December 2025; a 30 June 2024 year-end was due by 31 March 2025.

Yes. Corporate Tax is paid by the same date the return is due — nine months after your tax-period end. There are no separate provisional or instalment payments under the current rules.

Take the last day of your financial year and add nine months — that is your filing and payment date. The only tricky part is confirming your first tax period under the regime; if you are unsure, we can fix your dates for you.

Late registration carries a fixed AED 10,000 penalty. Late filing is AED 500 for each month (or part) for the first twelve months, then AED 1,000 per month thereafter. Late payment of tax accrues at 14% per annum on the unpaid amount, charged monthly from the day after the due date with no cap. Submitting an incorrect return can carry a fixed AED 500 penalty, and a voluntary disclosure after the deadline adds 1% per month of the underpaid tax. The amounts are set by Cabinet Decision No. 75 of 2023, so confirm the current position before relying on them.

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