As the UAE’s corporate tax regime continues to mature, businesses must now turn their focus from registration to filing compliance. Under Federal Decree-Law No. 47 of 2022, every taxable person in the UAE is required to file a corporate tax return annually. The Federal Tax Authority (FTA) has clarified that filing deadlines are based on the end of a business’s financial year, not the license issue date.
Missing these deadlines can result in financial penalties and disrupt business operations. In this article, we break down the filing deadlines based on common financial year-ends and offer guidance on how to stay compliant.
✅ Who Needs to File?
Every UAE business — whether mainland, Free Zone, or a natural person conducting business — must file a corporate tax return with the FTA, unless explicitly exempt.
Even if the corporate tax rate is 0% (such as for Qualifying Free Zone Persons), a return must still be filed. Non-filing is treated as a compliance breach.
⏱ Corporate Tax Filing Deadlines Based on Financial Year
The FTA allows businesses to select their own financial year. However, once chosen, returns must be filed within nine months of the end of that financial year.
Here are examples of common financial years and corresponding filing deadlines:
| Financial Year | Filing Deadline |
|---|---|
| 1 June 2023 – 31 May 2024 | 28 February 2025 |
| 1 January – 31 December 2024 | 30 September 2025 |
| 1 April 2024 – 31 March 2025 | 31 December 2025 |
⚠️ Note: Filing deadlines apply to all entities, including those in Free Zones and under 0% tax conditions.
⛔ Penalties for Late Filing
Failing to file the corporate tax return within the 9-month window will attract administrative penalties. While the exact penalty structure is expected to be confirmed in FTA’s updated guidance, non-compliance may result in:
- Fixed monetary fines
- Delays in future refund claims
- Risk of audits and investigations
- Impact on government dealings and credibility
📅 Key Steps to Prepare for Corporate Tax Filing
- Determine your financial year – Most businesses follow the calendar year (Jan–Dec), but others may use fiscal years based on group requirements.
- Maintain proper accounting records – Accurate bookkeeping is vital for tax computation and supporting documentation.
- Prepare financial statements – These must be prepared in accordance with IFRS and submitted alongside the return.
- Use the EmaraTax platform – The corporate tax return must be submitted electronically through the FTA portal.
- Engage a tax consultant – To ensure that tax returns are accurately calculated and filed on time.
🌐 Final Thoughts
With the first corporate tax filing deadlines approaching in 2025, businesses in the UAE must stay alert and prepare well in advance. Filing is not just a legal requirement but also a signal of a business’s financial transparency and governance.
Check your financial year-end, calculate your filing deadline, and ensure all your records are in order. Timely action today can prevent costly penalties tomorrow.
If you’re unsure about your obligations or timelines, now is the right time to seek professional advice and plan your filing strategy.
