Understanding the corporate tax filing deadlines in the UAE is crucial for businesses to stay compliant with the UAE corporate tax regulations. The UAE Ministry of Finance and Federal Tax Authority (FTA) have laid out clear guidelines regarding the tax year, corporate tax return submission, and payment deadlines. Whether your company is based in Dubai, Abu Dhabi, or any other emirate, knowing your tax year-end and the corresponding corporate tax filing deadline is vital to avoid penalties.

With the introduction of UAE corporate tax starting from 1 June 2023, businesses with financial years ending after this date are subject to the new corporate tax regime. The standard corporate tax rate in the UAE is 9% on taxable profits exceeding AED 375,000, with certain exemptions for free zone entities and qualifying small businesses.

Gupta Accountants in UAE can help your business with accurate corporate tax planning, timely filing, and full compliance with UAE corporate tax laws based on your financial year-end to avoid penalties

Overview of UAE Corporate Tax Filing Requirements

Corporate Tax Year-End and Corresponding Filing Deadlines

The corporate tax return in the UAE must be filed within nine (9) months from the end of the relevant financial year. Below is a tax year-end wise list outlining the corporate tax return deadlines for UAE businesses.

So, here's a Tax Year-End Wise List starting from 30 September 2024, with the corresponding Corporate Tax Return Filing Deadline:

✅ Financial Year Ending 30th September 2024

> For the Tax Year-Ending 30th September 2024 the Corporate Tax Filing Deadline (9 Months Later) would be 30 June 2025

✅ Financial Year Ending 31st October 2024

> For the Tax Year-Ending 31st October 2024 the Corporate Tax Filing Deadline (9 Months Later) would be 31 July 2025

✅ Financial Year Ending 30th November 2024

> For the Tax Year-Ending 30th November 2024 the Corporate Tax Filing Deadline (9 Months Later) would be 31 August 2025

✅ Financial Year Ending 31st December 2024

> For the Tax Year-Ending 31st December 2024 the Corporate Tax Filing Deadline (9 Months Later) would be 30 September 2025

✅ Financial Year Ending 31st January 2025

> For the Tax Year-Ending 31st January 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 31 October 2025

✅ Financial Year Ending 28th February 2025

> For the Tax Year-Ending 28th February 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 30 November 2025

✅ Financial Year Ending31st March 2025

> For the Tax Year-Ending 31st March 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 31 December 2025

✅ Financial Year Ending 30th April 2025

> For the Tax Year-Ending 30th April 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 31 January 2026

✅ Financial Year Ending 31st May 2025

> For the Tax Year-Ending 31st May 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 28 February 2026

✅ Financial Year Ending 31st December 2025

> For the Tax Year-Ending 31st December 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 30 September 2026

✅ Financial Year Ending 30th June 2025

> For the Tax Year-Ending 30th June 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 31 March 2026

✅ Financial Year Ending 31st July 2025

> For the Tax Year-Ending 31st July 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 30 April 2026

✅ Financial Year Ending 31st October 2024

> For the Tax Year-Ending 31st August 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 31 May 2026

✅ Financial Year Ending 30th September 2025

> For the Tax Year-Ending 30th September 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 30 June 2026

✅ Financial Year Ending 31st October 2025

> For the Tax Year-Ending 31st October 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 31 July 2026

✅ Financial Year Ending 30th November 2025

> For the Tax Year-Ending 30th November 2025 the Corporate Tax Filing Deadline (9 Months Later) would be 31 August 2026

Complete Guide to UAE Corporate Tax Filing Deadlines 2025

Key Takeaways for UAE Businesses

✅ Companies in free zones must determine if they qualify for zero-tax rates or are subject to the standard 9% rate.

> Companies operating in UAE free zones must assess whether they meet the conditions to qualify as a Qualifying Free Zone Person, allowing them to benefit from the 0% corporate tax rate. If they do not meet the criteria, they will be subject to the standard 9% corporate tax rate on profits.

✅ Every taxable person must file a UAE corporate tax return annually, even if they have no tax payable.

> Every taxable person in the UAE is required to file a corporate tax return annually, regardless of whether they owe any tax. Even if there is no taxable income or the business qualifies for exemptions, submission of the UAE corporate tax return is mandatory to remain compliant with the Federal Tax Authority (FTA).

✅ The tax return and payment of corporate tax are due within 9 months from the end of the financial year.

> In the UAE, businesses must submit their corporate tax return and make the corresponding tax payment within nine months from the end of their financial year. This deadline applies to all taxable entities and ensures timely compliance with UAE corporate tax regulations set by the Federal Tax Authority (FTA).

✅ Businesses must register for corporate tax with the Federal Tax Authority (FTA) via the EmaraTax platform, without registration annual corporate return could not be submitted.

> All businesses in the UAE subject to corporate tax must register with the Federal Tax Authority (FTA) through the official EmaraTax platform. Without completing this registration, companies will be unable to file their annual corporate tax return, risking non-compliance penalties and disruptions in fulfilling their UAE corporate tax obligations

Stay Compliant with UAE Corporate Tax Deadlines

✅ Missing the UAE corporate tax return deadline may result in administrative penalties imposed by the Federal Tax Authority. Businesses are encouraged to prepare financial statements early and consult a UAE tax consultant to ensure compliance.

> "Missing the UAE corporate tax return deadline can result in substantial administrative penalties enforced by the Federal Tax Authority (FTA). To ensure timely and accurate tax filing, businesses are strongly advised to prepare their financial statements early and consult qualified chartered accountants in UAE for expert corporate tax compliance in the UAE."

Effect of the Late Corporate Tax Registration

✅ It should be noted that companies or individuals who missed the Corporate Tax Registration deadline set by the FTA will now have reduced deadline for the submission of the Annual Corporate Tax Return of the 7 Months instead of the 9 months. 

This update is crucial for businesses seeking compliance with UAE corporate tax laws. Failure to meet this deadline could result in penalties or legal complications.

Conclusion

Corporate Tax returns must be filed within 9 months from the end of the relevant tax period.

Being aware of your company’s financial year-end and the respective UAE corporate tax filing deadline is a key aspect of tax compliance. Keep this tax year-end wise deadline list in mind and stay updated on all corporate tax laws in the UAE. For accurate tax planning, timely filing, and avoiding penalties, businesses should partner with experienced UAE tax advisors.

Gupta Accountants in UAE can help your business with accurate corporate tax planning, timely filing, and full compliance with UAE corporate tax laws based on your financial year-end to avoid penalties