UAE Corporate Tax: file and pay within 9 months — the deadline that catches first-timers
Your UAE Corporate Tax return is due — and the tax paid — within nine months of the end of your tax period. There are no monthly instalments and no separate payment date. Here is how the 9-month clock works, plus what tax groups and exempt persons file.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
UAE Corporate Tax registration got most of the attention. But registering is the easy part — the deadline that actually catches people is the return, because it works differently from VAT and differently from what many founders expect.
One deadline, nine months, filing and payment
Your corporate tax return is due — and the tax paid — within nine months of the end of your tax period.
Two things surprise first-timers. First, there are no monthly or quarterly instalments — corporate tax isn't paid as you go like VAT. Second, the nine months covers both filing and payment; there is no separate, later payment date. Miss it and you're exposed to administrative penalties and interest.
A worked example: a business with a calendar-year period ending 31 December 2024 must file its return and settle the tax by 30 September 2025.
Tax groups and exempt persons
- A tax group (a qualifying parent and its subsidiaries) files one consolidated return through the parent. Members do not file separately — but the group must still be properly formed and the numbers consolidated.
- Exempt persons that are nonetheless required to register (certain qualifying entities) file an annual declaration instead of a full return, on the same nine-month clock.
Everything is filed through EmaraTax, the FTA's portal.
Why clean books make this painless
The return is built from your financial statements. If your books are reconciled monthly and your trial balance actually balances, the return is a review-and-submit exercise. If they aren't, nine months evaporates fast — the scramble is never the filing, it's reconstructing a year of numbers to file from.
General information about UAE Corporate Tax filing, current as of the review date above, and not tax advice. Confirm current deadlines and requirements with the Federal Tax Authority or a licensed tax agent.
Frequently asked questions
When is the UAE Corporate Tax return due?
Within nine months of the end of your tax period. For a calendar-year business (period ending 31 December 2024), the return and the payment are both due by 30 September 2025. The same nine-month deadline covers both filing and paying — there is no separate payment date and no instalment scheme.
Do tax groups and exempt persons file too?
A tax group files a single consolidated return through its parent; members do not file separately. Exempt persons that are required to register (for example certain qualifying entities) file an annual declaration rather than a full return, also within nine months. All filing is done through the FTA's EmaraTax portal.