There is no single national Corporate Tax filing date in the UAE. Your first CT return is due 9 months after the end of your first tax period — so the date depends entirely on your incorporation date and financial year-end. Here is how to establish it correctly, and the mistakes that turn a simple deadline into an AED 10,000 problem.
The rule in one line
Under Federal Decree-Law No. 47 of 2022, a taxable person must file the Corporate Tax return and pay any CT due within 9 months from the end of the relevant tax period. Filing and payment share the same deadline — unlike VAT, there is no separate payment date.
Step 1 — Fix your first tax period
The tax period is your financial year, and the first one runs from incorporation or licensing to your first financial year-end. It must be at least 6 months and no more than 18 months. Companies incorporated late in the calendar year normally extend the first year rather than closing a short stub period.
- Minimum first tax period: 6 months
- Maximum first tax period: 18 months (first period only)
- Default year-end in the UAE: 31 December
- Free zone entities in IFZA, DMCC, Meydan, SHAMS and JAFZA follow the same rule
Step 2 — Add nine months
Once the period end is fixed, add nine calendar months. A first tax period ending 31 December 2025 gives a filing and payment deadline of 30 September 2026 — the date most UAE businesses with a calendar year-end are working to right now.
- 1 June 2024 incorporation, 31 Dec year-end → period ends 31 Dec 2024 → due 30 Sept 2025
- 10 March 2025 incorporation, 31 Dec year-end → period ends 31 Dec 2025 → due 30 Sept 2026
- 15 October 2025 incorporation, 31 Dec year-end → period ends 31 Dec 2026 (15 months) → due 30 Sept 2027
- 30 June year-end, period ends 30 June 2026 → due 31 March 2027
Use the free First CT Return Due Date Calculator at /calculators/ct-first-return-due-date to get your exact dates from your incorporation date.
Registration deadline is a different date
The most common confusion we see. Registration deadlines for existing entities were driven by trade licence issuance month under FTA Decision No. 3 of 2024, and new entities must register within 3 months of incorporation. Filing is always 9 months after the period end. Missing registration is a fixed AED 10,000 penalty even when no tax is payable.
You file even if you owe nothing
Dormant companies, loss-making companies and businesses electing Small Business Relief on revenue up to AED 3,000,000 all still have to file. The relief is claimed inside the return, so the return itself is mandatory. A nil return filed late attracts the same monthly penalties as a return with tax due.
What late filing costs
- AED 500 per month (or part month) for the first 12 months of delay
- AED 1,000 per month for each month thereafter
- 14% per annum on unpaid Corporate Tax, charged monthly
- Penalties are not deductible for Corporate Tax purposes
Get ready before the deadline
- Corporate Tax TRN and EmaraTax access confirmed
- Books closed for the entire first tax period
- Trial balance and financial statements prepared
- Related-party and connected-person transactions listed
- Small Business Relief or QFZP position decided
- Fixed asset register and depreciation schedule reconciled
Have your first CT return prepared and filed from AED 999*
Talk to a Tax Easy UAE specialist — transparent pricing, FTA-aligned filings.
Frequently asked questions
Quick answers to common UAE corporate tax questions.
This article is for general guidance only and reflects FTA rules as of September 2026. Always confirm your specific position with a qualified UAE tax advisor.