The UAE introduced corporate tax in June 2023, which marks a big change for businesses in the country. Under this new system, companies must file their corporate tax returns every year, within nine months after their financial year ends. For example, if your business follows the January–December financial year, your first tax return deadline will be 30 September 2025.
This UAE corporate tax deadline is very important because missing it can lead to serious issues, including fines, extra charges, and even interest on unpaid taxes. In some cases, repeated delays may trigger audits or affect your reputation with the Federal Tax Authority (FTA). Even free zone businesses that enjoy the 0% corporate tax rate must still file their returns on time – filing is mandatory for everyone.
What is the UAE Corporate Tax Deadline 2025?
The UAE’s corporate tax rules require businesses to file their returns within nine months from the end of their financial year. That means the actual deadline depends on your company’s chosen financial year.
For businesses following the January–December financial year (calendar year):
Your first tax period will be 1 January 2024 to 31 December 2024, and the deadline to file your return will be 30 September 2025.
For businesses following the April–March financial year:
Your first tax period will be 1 April 2024 to 31 March 2025, and the deadline to file your return will be 31 December 2025.
What are the Key Compliance Requirements Before the Deadline?
To make sure your business is ready for the corporate tax deadline in the UAE, there are a few important steps you need to complete in advance:
1. Corporate Tax Registration
Every business that falls under the corporate tax law must register with the Federal Tax Authority (FTA). Without registration, you won’t be able to file your return.
2. Maintain Proper Financial Records
Businesses are required to keep accurate books of accounts, financial statements, and supporting documents. These records should clearly reflect your income, expenses, and any exemptions or deductions claimed.
3. Prepare the Corporate Tax Return
The tax return must be completed in line with FTA requirements. This includes calculating taxable income, applying exemptions (if applicable), and ensuring all figures match your official records.
4. File the Return on Time
Submit your corporate tax return electronically through the FTA’s portal before the due date. Late submissions can trigger penalties even if no tax is payable.
5. Pay the Tax Due
If your business owes corporate tax, make sure the payment is made before the deadline. Delayed payments result in interest charges and additional fines.
How to File a Corporate Tax Return in the UAE?
Filing a corporate tax return in the UAE is done online through the Federal Tax Authority (FTA) portal. Here’s how it works:
1. Register for Corporate Tax
First, make sure your business is registered with the FTA for corporate tax. Once approved, you’ll receive a Corporate Tax Registration Number (TRN) that you’ll use for filing.
2. Log in to the FTA Portal
Go to the FTA e-Services portal using your registered account. Select the option for Corporate Tax to start your filing process.
3. Prepare Your Financial Information
Gather your audited financial statements and supporting records. Calculate your taxable income after applying exemptions or reliefs (like the AED 375,000 profit threshold at 0% tax).
4. Fill Out the Corporate Tax Return Form
Enter details such as income, expenses, adjustments, and exemptions. Double-check that the numbers match your financial statements.
5. Review and Submit
Carefully review the form to avoid errors. Submit the return electronically before the deadline.
6. Pay Any Tax Due
If your return shows tax payable, you must make the payment through the FTA’s system before the due date. You can pay via bank transfer, e-dirham, or other FTA-approved methods.
7. Keep Records Safe
The FTA requires businesses to keep their records for at least seven years. These may be requested during audits or inspections.
What are the Penalties for Late Filing or Non-Compliance?
Missing the corporate tax deadline can lead to serious consequences, including significant penalties and fines.
1. Late Filing of Corporate Tax Returns:
After the filing deadline, the FTA charges monthly fines:
- AED 500 per month (or part of a month) for the first 12 months.
- AED 1,000 per month from the 13th month onwards (continuing until you file the return).
2. Late Registration Penalty:
Businesses that fail to register for corporate tax within the specified deadlines can face a penalty of AED 10,000. However, the FTA has offered a temporary waiver for this penalty. To qualify, a business must file its first corporate tax return or annual declaration within seven months from the end of its first tax period.
How Shuraa Tax Can Help Businesses
The 2025 corporate tax deadline is very important for every business in the UAE. Filing on time helps you avoid fines, extra charges, and unnecessary stress. It also shows that your company is responsible and fully compliant with the Federal Tax Authority.
With Shuraa Tax, you don’t have to worry about the process. Our team helps with everything – from corporate tax registration to filing returns correctly and on time. We also offer full advisory support, including help with penalty waivers if you’ve missed something in the past.
Instead of stressing over rules and deadlines, let Shuraa Tax handle it for you. Get in touch with us today and make your corporate tax journey smooth and hassle-free.
📞 Call: +(971) 44081900
💬 WhatsApp: +(971) 508912062
📧 Email: info@shuraatax.com
Frequently Asked Questions
1. What is the UAE corporate tax deadline for 2025?
The deadline depends on your company’s financial year. If your year ends 31 December 2024, the filing deadline is 30 September 2025. If your year ends 31 March 2025, the filing deadline is 31 December 2025.
2. How do I register for corporate tax in the UAE?
You can register online through the FTA’s EmaraTax portal. Once approved, you’ll receive a Corporate Tax Registration Number (TRN).
3. Do free zone companies also need to file corporate tax returns?
Yes. Even if you qualify for a 0% rate as a free zone business, you are still required to register and file a corporate tax return on time.
4. What is the corporate tax registration deadline in the UAE?
The registration deadline varies based on your company’s license issuance date. The FA has issued specific schedules for different entity types. Generally, if you’re a UAE resident juridical person, your deadline is tied to the month your trade license was issued. For entities established on or after March 1, 2024, the deadline is within three months of their establishment.
5. What happens if I miss the 2025 tax deadline?
Missing the deadline can lead to fines, monthly penalties, and interest on unpaid taxes. It may also trigger FTA audits.
