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UAE Corporate Tax Return Due Date
Enter the last day of your tax period. Shows the filing and payment deadline (9 months later), your registration deadline under FTA Decision No. 3 of 2024, and estimated penalties.
Return and payment: 9 months after the tax period
File the Corporate Tax return and pay the tax no later than 9 months from the end of the tax period (Federal Decree-Law No. 47 of 2022, Articles 48 and 53(1)). The tax period is your financial year: the calendar year or the 12-month period of your financial statements (Article 57). The FTA confirmed that financial years ended 31 December 2025 were due by 30 September 2026, including for businesses using Small Business Relief.
For a year end other than 31 December, the tool counts to the end of the ninth month (30 June gives 31 March) and also shows the same-day count (30 March) as the safe date, because the FTA has not published an example for those year ends. FTA Decision No. 7 of 2024 set 31 December 2024 for businesses set up on or after 1 June 2023 whose first tax period ended on or before 29 February 2024.
Registration deadlines (FTA Decision No. 3 of 2024)
- Resident company set up on or after 1 March 2024: 3 months from incorporation. A foreign company managed and controlled in the UAE: 3 months from the end of its financial year.
- Resident company set up before 1 March 2024: a date in 2024 set by the month its earliest licence was issued, from 31 May 2024 (January and February licences) to 31 December 2024 (December licences).
- Non-resident with a permanent establishment: 6 months from when it came into existence (9 months if before 1 March 2024). With a nexus: 3 months (31 May 2024 for a nexus that existed before 1 March 2024).
- Individuals: a resident registers by 31 March of the year after turnover goes over the threshold; a non-resident within 3 months.
Penalties (Cabinet Decision No. 75 of 2023, as amended)
- Late return: AED 500 for each month or part of a month for the first 12 months, then AED 1,000 a month, from the day after the deadline and on the same date each month.
- Late payment: 14% a year on the unpaid tax, charged monthly for each month or part of a month. The tool charges 14% ÷ 12 for each month or part month.
- Late registration: AED 10,000. The FTA waives it if you file the first tax return or annual declaration within 7 months of the end of your first tax period.
Worked example: year ended 31 December 2025, deadline 30 September 2026. AED 50,000 paid on 15 December 2026: charges on 1 October, 1 November and 1 December = 3 × 50,000 × 14% ÷ 12 = AED 1,750. Return filed on 1 October 2026: one month or part = AED 500.
If a deadline falls on a day that is not a business day (a weekend or a federal official holiday), it moves to the next business day (Tax Procedures Law, Article 49(2)). The tool moves weekend dates and reminds you to check holidays. This is an estimate, not tax advice.
Frequently asked questions
When is the UAE Corporate Tax return due for the year ended 31 December 2025?
By 30 September 2026, with payment by the same date (Articles 48 and 53 of Federal Decree-Law No. 47 of 2022; confirmed by the FTA).
Do businesses with Small Business Relief still file?
Yes. The FTA says they must register, file simplified tax returns and keep records for each tax period.
What is the penalty for late Corporate Tax registration?
AED 10,000, which the FTA waives if you file the first tax return or annual declaration within 7 months of the end of your first tax period.
Do you store what I enter?
No. Everything runs in your browser. The calendar file is made on your device and nothing is sent to us or saved.