Free UAE Tool — Updated 22 June 2026
Corporate Tax Registration Deadline UAE Tracker
Find your UAE corporate tax registration deadline and CT return cut-off in one click. Every UAE Resident Person must register with the FTA on the timetable set by FTA Decision 3/2024, then file the Corporate Tax return and settle any payable CT within 9 months from the end of its tax period (Article 53 of Federal Decree-Law 47/2022). Pick your tax period start and end below — the tool computes the exact filing deadline, registration cut-off and a countdown, plus the penalty schedule if the date has passed. Need help filing? See our corporate tax registration advisory.
Worked examples
Three common UAE financial-year scenarios.
| Tax period | Filing & payment due | Typical for |
|---|---|---|
| 1 Jan 2024 – 31 Dec 2024 | 30 Sep 2025 | Most UAE SMEs on calendar year |
| 1 Apr 2024 – 31 Mar 2025 | 31 Dec 2025 | Indian/UK group subsidiaries |
| 1 Jul 2024 – 30 Jun 2025 | 31 Mar 2026 | Some free zone entities |
The 9-month rule
How UAE Corporate Tax deadlines work.
Article 53 of Federal Decree-Law 47/2022 on the Taxation of Corporations and Businesses fixes the Corporate Tax return and payment window at 9 months from the end of every tax period. The same 9-month clock applies to both the filing of the return and the settlement of any payable CT — they are not separate deadlines.
Rule 1
CT applies from 1 June 2023 onwards
UAE Corporate Tax applies to tax periods starting on or after 1 June 2023. A business with a calendar-year financial year had its first CT period running 1 January 2024 to 31 December 2024. A business with a 1 June to 31 May year was first in scope a year earlier — 1 June 2023 to 31 May 2024.
Rule 2
Tax period = financial year
Your CT tax period is your financial year — usually 12 months. A first tax period can be shorter (incorporated mid-year) or up to 18 months long under Article 20(1) where the entity elects to consolidate the stub period. Whatever the length, the 9-month deadline runs from the actual period end date.
Rule 3
Register first — Article 51
Every Resident Person and most Non-Resident Persons with a Permanent Establishment in the UAE must register for Corporate Tax with the FTA. FTA Decision 3 of 2024 set staggered registration deadlines based on the month of licence issuance. Missing the registration deadline triggers an AED 10,000 one-time penalty under Cabinet Decision 75/2023.
Rule 4
Filing AND payment within 9 months
Article 53 covers both the submission of the CT return and the settlement of any payable CT. Filing on time but paying late still triggers late-payment penalties. If you expect to owe CT, initiate the bank transfer at least 5 business days before the deadline so the funds clear in the FTA account on time.
Election deadlines
Election deadlines you need to know.
Most CT elections are made on the tax return itself, which means the same 9-month deadline applies. A small number — like tax groups — require a separate application before the group year starts. Missing an election window can lock you out of relief for the entire period.
Election
Small Business Relief
Filed on the CT return — same 9-month deadline. Available for tax periods where revenue does not exceed AED 3 million (per Ministerial Decision 73/2023), through the tax period ending 31 December 2026.
Election
QFZP status (Qualifying Free Zone Person)
Treated as the default for eligible Free Zone Persons — the election to opt OUT (and be taxed at 9%) is filed on the return. Same 9-month window. Check Velmont's QFZP eligibility checker before you decide.
Election
Tax Group formation
Separate application to the FTA before the start of the tax period for which the group is to apply (Article 40). Cannot be made retroactively on the return — this is the most-missed CT deadline.
Election
Foreign Permanent Establishment exemption
Article 24 election to exempt income / losses of a foreign PE. Filed on the CT return — same 9-month deadline. Irrevocable for at least the period for which it is made.
Cost of missing the deadline
UAE Corporate Tax penalty schedule.
Administrative penalties under the CT law are set by Cabinet Decision 75/2023 (and Cabinet Decision 10/2024, which narrowed the FTA's late-registration grace window). Late registration, late filing and late payment are charged separately and can stack against the same taxpayer in a single period.
| Violation | Penalty | Notes |
|---|---|---|
| Late CT registration | AED 10,000 | One-time fixed penalty under Cabinet Decision 75/2023. Apply for the FTA's narrow waiver if eligible. |
| Late CT deregistration | AED 1,000 / month | Capped at AED 10,000. Triggers when a business ceases but does not deregister within 3 months. |
| Late filing of CT return — first 12 months | AED 500 / month | Accrues per month of delay from the 9-month deadline. |
| Late filing of CT return — month 13 onwards | AED 1,000 / month | Doubles after 12 months of delay. |
| Late payment of CT | 14% p.a., monthly | Applied to unpaid corporate tax from day after the due date — runs separately from filing penalty. |
| Failure to maintain records | AED 10,000 / AED 20,000 | First offence AED 10,000; repeat within 24 months AED 20,000. |
| Failure to submit information requested by FTA | AED 5,000 – AED 20,000 | Range depends on the nature and severity of the omission. |
| Submission of incorrect return | AED 500 | Waived if voluntary disclosure is filed before the FTA notifies the taxpayer of an audit. |
| Tax evasion / false declaration | Up to 300% of unpaid tax | Criminal exposure under Federal Decree-Law 28/2022 on Tax Procedures plus the penalty cap. |
Scope & disclaimer
This tool calculates the standard 9-month deadline under Article 53 of Federal Decree-Law 47/2022. Election deadlines (Small Business Relief, QFZP, Foreign PE) follow the same calendar; tax-group elections must be filed before the period begins. EmaraTax displays your specific deadline — always verify there. Registration deadlines under FTA Decision 3 of 2024 follow a staggered calendar based on month of licence issuance, which is not the same 9-month clock.
Velmont Crest is a DED-licensed UAE accounting firm with 8+ years of UAE experience and an authorised channel partner of Meydan Free Zone and RAKEZ. Information here is general and educational. Engage a qualified advisor for filing decisions, election strategy, audit defence, or any tax-position matter.
UAE Corporate Tax FAQs
Quick answers on UAE CT deadlines.
When is my UAE Corporate Tax return due?
Your UAE Corporate Tax return and any payable tax are both due within 9 months from the end of your tax period — fixed by Article 53 of Federal Decree-Law 47/2022. If your tax period ends 31 December 2024, your CT return and payment are due by 30 September 2025. If your financial year ends 31 March 2025, the deadline is 31 December 2025. The 9-month window covers both filing and payment together — they are not separate deadlines. EmaraTax displays your specific deadline on the taxpayer dashboard, and that figure is authoritative for your file.
What happens if I miss the 9-month UAE Corporate Tax deadline?
Late filing of the CT return triggers an administrative penalty of AED 500 per month for the first 12 months of delay and AED 1,000 per month thereafter, alongside a 14% per annum monthly penalty on any unpaid corporate tax under Cabinet Decision 75/2023 (as amended). Late payment penalties run separately from late-filing penalties — a return filed late and paid late attracts both. Late registration carries a separate AED 10,000 one-time penalty (Cabinet Decision 10/2024 narrowed the FTA grace window, so this fine is now actively enforced for businesses that missed their registration deadline).
Can I get an extension on my UAE Corporate Tax return?
The 9-month deadline under Article 53 is statutory and the FTA does not grant routine extensions. The Authority has issued narrow public clarifications in specific circumstances — for example a one-off filing/payment extension for tax periods ending on or before 29 February 2024 (FTA Decision 7 of 2024) — but these are not general extensions and you cannot rely on them. Treat the 9-month window as fixed. If you genuinely cannot file on time, get the return submitted as soon as possible to stop further monthly penalty accrual and document the reasons in case of a later reconsideration request.
When does my UAE Corporate Tax period start?
Corporate Tax applies to tax periods starting on or after 1 June 2023. Your tax period is your financial year — the 12-month period for which your accounts are prepared. For most UAE SMEs this is 1 January to 31 December, so the first CT period was 1 January 2024 to 31 December 2024 (first return due 30 September 2025). Businesses with a 1 April to 31 March financial year had their first CT period running 1 April 2024 to 31 March 2025 (return due 31 December 2025). Whatever your financial year-end is, the 9-month clock starts the day after it closes.
What if my financial year is shorter than 12 months?
A first tax period can be shorter than 12 months — for example a newly incorporated entity whose financial year runs from incorporation date to its first 31 December year-end. A first tax period can also be longer than 12 months and up to 18 months, where the entity elects under Article 20(1) of FDL 47/2022 to consolidate a stub period into the first annual period. Whatever the length, the 9-month filing and payment deadline runs from the actual end date of that first period. Short first periods do not get a shorter or proportional deadline — the 9-month rule applies as-is.
Authority links
Official FTA references and related Velmont tools.
FTA Corporate Tax Public Guides
Official FTA guidance hub — public clarifications, registration timelines, return filing instructions and election guidance for UAE Corporate Tax.
Federal Decree-Law 47/2022
The Corporate Tax Law — including Article 51 (registration) and Article 53 (9-month filing and payment deadline). Hosted on the UAE Ministry of Finance portal.
Cabinet Decision 75/2023
Administrative Penalties for Violations Related to the Application of the Corporate Tax Law. Sets the AED 10,000 late-registration fine and the monthly late-filing penalties.
EmaraTax Portal
The FTA's unified tax platform — register, file your Corporate Tax return and pay CT here. The displayed deadline on your dashboard is authoritative.
Velmont UAE Corporate Tax Calculator
Estimate your CT liability using the AED 375,000 threshold, the 9% rate and Small Business Relief eligibility.
Velmont Corporate Tax Services
CT registration support, return preparation, Small Business Relief assessment and QFZP eligibility review for UAE SMEs.
Get in touch
Tell us about your books.
Quick brief, reply within one UAE business day. No obligation.
Book a consultation