Tax Return Filing Deadline Approaching for UAE Companies

The deadline for companies in the United Arab Emirates to file corporate tax returns is 30 September 2025. All UAE companies are required to submit a tax return, regardless of their profit level or whether they owe any tax.

How and when should Emirati companies report their profits? What are the applicable tax rates and the penalties for late filing?

Deadline for filing corporate tax returns in the UAE

Taxpayers must file corporate tax returns no later than nine months after the end of their financial year.

The financial year can either align with the calendar year or take the form of another 12-month period during which the taxpayer prepares its financial statements. In certain instances, the Federal Tax Authority (FTA) may grant permission to extend or shorten the financial year at the taxpayer’s request.

In a standard case, if a company’s financial year ends on 31 December 2024, the tax return must be filed by 30 September 2025. 

If a company’s financial year ends, for example, on 31 May 2025, it will need to submit its tax return by 28 February 2026.

Who files corporate tax returns?

The obligation to file corporate tax returns primarily applies to companies incorporated in the UAE, including free zone companies. Individuals conducting business in the UAE, permanent establishments of non-resident companies, and some other categories of taxpayers also file corporate tax returns. 

All corporate taxpayers in the UAE must register with the Federal Tax Authority (FTA) and be assigned a Tax Registration Number (TRN). The TRN is a mandatory taxpayer identifier required when reporting income and paying corporate tax.

What information does the tax return contain?

A corporate tax return includes information about the taxpayer and the calculation of taxable income, as well as the amount of tax owed. It contains the following elements:

• Information about the taxpayer (legal or natural person, resident or non-resident, whether it is a “qualifying free zone person”, a tax group, etc.).
• Selection of special options, such as Small Business Relief, intra-group asset transfer relief, etc.
• Amounts of revenue, expenses, and profit or loss before tax.
• Tax calculation (accounting income, applicable adjustments, exemptions or deductions, taxable income, and the amount of tax due).
• Taxpayer’s declaration and the filing date.

The tax return encompasses various schedules that must be completed according to individual circumstances. For example, Qualifying Free Zone Persons (QFZPs) who are eligible for zero tax in the UAE must specify the amount of their qualifying and non-qualifying income to demonstrate that they meet de minimis requirements, as well as details of their company’s “substance” in the free zone.

Entities claiming a foreign tax credit must complete the corresponding schedule, which includes specifics related to income generated in a foreign jurisdiction (non-UAE) as well as the taxes paid on that income.

In addition to the tax return, a taxpayer must be prepared to upload documents confirming the profit amount or eligibility for relief. The tax return must be accompanied by the company’s financial statements for the relevant period. Other documents are attached where required. 

Penalties for late filing

Violation	Penalty
Failure to submit a tax return within the timeframe specified in the Corporate Tax Law	AED 500 for each month, or part thereof, for the first twelve months; AED 1,000 for each month, from the thirteenth month onwards.
Submitting an incorrect tax return	AED 500 (unless the taxpayer files a correct tax return before the filing deadline).
Failure to settle the payable tax	A monthly penalty of 14% per annum, for each month or part thereof, on the unsettled payable tax amount from the day following the due date of payment.

Corporate Tax in the UAE: rates and reliefs

Corporate tax in the UAE applies to periods beginning on or after 1 June 2023. The tax rates are: 

• 0% on amounts up to AED 375,000 (approx. USD 102,000) and
• 9% on excess amounts.

The corporate tax applies to both mainland and free zone companies. Qualifying Free Zone Persons (QFZPs) can benefit from a zero rate if they meet certain conditions.

Companies with an income that does not exceed AED 3 million (approximately USD 817,000) are eligible for Small Business Relief. This relief is available to both mainland and free zone companies, excluding QFZPs, and it only applies for the tax periods from 2024 to 2026.

All UAE mainland and free zone companies, including zero-rated QFZPs and those benefiting from Small Business Relief, are required to submit corporate tax returns.

How to file a Corporate Tax Return in the UAE?

Step	Action to take
1. Check your company’s TRN	Before filing a tax return, ensure that the company has a Tax Registration Number (TRN) specifically for corporate tax purposes. If necessary, register with the Federal Tax Authority (FTA) and obtain a TRN certificate.
2. Prepare required documents	The company must have its financial statements for the reporting period and other documents confirming its financial transactions and the right to deductions or exemptions.
3. Complete and submit the tax return	The corporate tax return in the UAE is completed and submitted online via the EmaraTax portal. This must be done no later than 9 months after the end of the company’s financial year.
4. Pay the tax due	To pay the tax amount calculated in the tax return, use the payment service on the FTA portal. Payment can be made with a bank card, including foreign bank cards. A company must pay the tax by the same deadlines as filing the tax return.

File a Corporate Tax Return in the UAE with Uniwide Advisors

Taxpayers in the UAE have the option to file their corporate tax returns either on their own or with the assistance of a tax agent or a legal representative. However, completing the tax return independently can be challenging, as it requires accurate calculations of taxable income and the tax amount, taking into account all applicable deductions, adjustments, and reliefs.

To avoid the common difficulties and errors associated with self-filing, we recommend hiring professional tax consultants in the UAE. The Uniwide Advisors team is ready to assist you in filing your tax return accurately and on time, ensuring compliance with all established requirements.