How the first Corporate Tax return due date is fixed
Under Federal Decree-Law No. 47 of 2022, every taxable person must file a Corporate Tax return and settle any CT payable within 9 months from the end of the relevant tax period. For a newly incorporated company, the only question that matters is when your first tax period ends — everything else follows from it.
- 1Identify your first financial year as stated in your licence, MOA or accounting records.
- 2Confirm the first tax period end date — it must be no shorter than 6 months and no longer than 18 months.
- 3Add 9 months to that end date: that is both the filing deadline and the payment deadline.
- 4Register on EmaraTax well before that date and obtain your Corporate Tax TRN.
Unlike VAT, there is no separate CT payment date. Tax due must be paid by the same 9-month deadline. Use the FTA Penalty Calculator to see what a delay costs.
Worked examples of first CT return deadlines
| Incorporation date | First tax period | First CT return & payment due |
|---|---|---|
| 1 June 2024 | 1 Jun 2024 – 31 Dec 2024 (7 months) | 30 September 2025 |
| 10 March 2025 | 10 Mar 2025 – 31 Dec 2025 (10 months) | 30 September 2026 |
| 15 October 2025 | 15 Oct 2025 – 31 Dec 2026 (15 months) | 30 September 2027 |
| Existing company, 31 Dec year-end | 1 Jan 2025 – 31 Dec 2025 | 30 September 2026 |
A company incorporated late in the calendar year usually extends its first financial year to up to 18 months rather than closing a stub period of under 6 months. That single choice can move your first CT return a full year later — but it does not delay your registration obligation.
What counts as your first tax period
The tax period is your financial year, or the period for which financial statements are prepared. The default in the UAE is the Gregorian calendar year (1 January to 31 December), but you may adopt any 12-month period ending on the last day of a month. The first tax period is measured from the date of incorporation, registration or licensing — whichever establishes the entity — to the first financial year-end.
- Minimum length: 6 months. A shorter stub period is not permitted; extend into the following year instead.
- Maximum length: 18 months for a first tax period only. Later periods must be 12 months.
- Free zone entities in IFZA, DMCC, Meydan, SHAMS and JAFZA follow exactly the same rule.
- Natural persons carrying on business follow the calendar year, with the first period being the year turnover exceeded AED 1,000,000.
Registration deadline vs filing deadline — two different dates
These are the two dates businesses most often confuse. Registration deadlines for existing entities were driven by licence issuance month under FTA Decision No. 3 of 2024, while new entities must register within 3 months of incorporation. Filing is always 9 months after the tax period end. Missing registration triggers a fixed AED 10,000 penalty even if no tax is payable.
| Obligation | Deadline | Penalty if missed |
|---|---|---|
| CT registration (new entity) | Within 3 months of incorporation | AED 10,000 fixed |
| First CT return | 9 months after first tax period end | AED 500/month, then AED 1,000/month |
| CT payment | 9 months after first tax period end | 14% per annum, monthly accrual |
Not registered yet? Our Corporate Tax registration service is a fixed AED 799 and completed online on EmaraTax.
You still file even with Small Business Relief
Electing Small Business Relief where revenue is AED 3,000,000 or less does not remove the filing obligation. The election is made inside the return, so the return must still be filed by the 9-month deadline. The same applies to a company with nil activity or losses — a nil return is still a return.
Check eligibility with the Small Business Relief checker, then model the tax with the Corporate Tax calculator.
Documents to have ready before the deadline
- Trade licence and incorporation certificate showing the establishment date
- Corporate Tax TRN and EmaraTax login
- Trial balance and financial statements for the full first tax period
- Bank statements reconciled to the books
- Related-party and connected-person transaction summaries
- Fixed asset register and depreciation schedule
Books not ready? Backlog accounting rebuilds them from bank statements, and our Corporate Tax filing service prepares and submits the return from AED 999*.