Every UAE business registered for Corporate Tax must file an annual return, even if it made a loss, had no income, or qualifies for 0%. Here's when it's due and how to get it done without a last-minute scramble.
The deadline: nine months after your year-end
Your Corporate Tax return is due within nine months of the end of your tax period, which is normally your financial year. Any tax payable is due by the same date.
| Financial year ends | Return and payment due |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
| 30 September 2026 | 30 June 2027 |
| 31 December 2026 | 30 September 2027 |
Registered late? File your first return within seven months instead of nine and the AED 10,000 late registration penalty is waived. See Corporate Tax Registration Deadline UAE.
What you need before you file
- Financial statements for the tax period. Businesses with revenue above AED 50 million, and Qualifying Free Zone Persons, need them audited. Very small businesses (revenue up to AED 3 million) may prepare them on a cash basis.
- Reconciled books: every bank account reconciled to year-end, so the statements are reliable.
- Tax adjustments: for example, non-deductible expenses (such as 50% of client entertainment and fines), exempt income and related-party transactions at market value.
- Eligibility checks for Small Business Relief or the free-zone 0% rate, if they apply.
- Transfer pricing disclosures if you have significant related-party or connected-person transactions.
How to file on EmaraTax: step by step
- Close your books for the year and prepare financial statements.
- Calculate taxable income: start with accounting profit and make the tax adjustments.
- Apply reliefs: elect Small Business Relief if you qualify, use available tax losses, and check free-zone qualifying income.
- Work out the tax: 0% on the first AED 375,000 of taxable income, 9% above that (different rules for Qualifying Free Zone Persons).
- Complete the return on EmaraTax and upload the required documents.
- Pay any tax due by the deadline.
- Keep your records: generally for seven years after the end of the tax period.
Want a quick estimate first? Try our Corporate Tax calculator.
Small businesses: you may owe nothing, but you still file
If your revenue is AED 3 million or less, you can elect Small Business Relief and be treated as having no taxable income. It has been extended to tax periods ending on or before 31 December 2029. But the election is made in the return, so you still have to file. Read Small Business Relief UAE: Who Qualifies and How to Claim.
What happens if you file late?
Late filing costs AED 500 for each month (or part of a month) during the first 12 months, then AED 1,000 a month. Unpaid tax attracts a late payment penalty of 14% a year, charged monthly. Full details in Corporate Tax Penalties in UAE and the Penalty Waiver.
Make next year easier
The businesses that file Corporate Tax returns calmly are the ones that keep their books monthly. When every month is reconciled, the year-end close takes days, not weeks, and you know your likely tax bill long before the deadline.
Let us prepare and file your return
We prepare tax-ready accounts, check Small Business Relief and free-zone eligibility, and file your Corporate Tax return on time.
Corporate Tax return filing service → or ask us on WhatsApp.