TRW & Co · UAE tax
UAE Corporate Tax Registration and Return Deadlines
The corporate tax registration deadline UAE companies incorporated since 1 March 2024 must meet is three months from incorporation, under FTA Decision No. 3 of 2024. Returns and payment follow within nine months of each tax period end. Late registration costs AED 10,000, though the FTA waives it if the first return is filed within seven months.
Key pointFor a business that registered late, the real deadline is the seven-month waiver date for its first return, not the usual nine months: filing in that window turns a fixed AED 10,000 penalty into nothing.
At a glance
Three-month rule
Companies incorporated or recognised in the UAE on or after 1 March 2024, including free zone, DIFC and ADGM entities, must register within three months.
Nine-month returns
The corporate tax return and payment are due within nine months of the end of the tax period; calendar-year companies file by 30 September.
AED 10,000 penalty
Late registration attracts a fixed AED 10,000 penalty under Cabinet Decision No. 10 of 2024, effective from 1 March 2024.
Seven-month waiver
The FTA waives or refunds the late registration penalty if the first return or declaration is filed within seven months of the first period end.
2026 procedure changes
From 1 January 2026, credit balances must be reclaimed within five years; older balances need an application by 31 December 2026.
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Corporate tax registration deadline UAE: the short answer
The corporate tax registration deadline UAE companies now face is simple for anyone incorporated after 1 March 2024: apply to the Federal Tax Authority (FTA) within three months of the date of incorporation, establishment or recognition. That rule applies equally to mainland, free zone, DIFC and ADGM companies. The annual return and any tax are then due within nine months of the end of each tax period.
Different windows apply to foreign companies managed from the UAE, to non-residents with a UAE branch or nexus, and to individuals in business. Missing registration triggers a fixed AED 10,000 penalty, although the FTA's waiver initiative removes it for businesses that file their first return quickly. Missing a return or payment brings monthly penalties.
As of October 2026, the legacy staggered deadlines for companies that existed before March 2024 have all passed, the first returns for calendar-year companies were due on 30 September 2025, and new penalty and procedure rules took effect during 2026. This guide sets out each date and what to do if you have already missed one.
Where the deadlines come from
The obligation to register is in Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The timing is set by FTA Decision No. 3 of 2024, which took effect on 1 March 2024 and replaced earlier, looser guidance with fixed windows for each category of taxpayer.
Penalties for corporate tax sit in Cabinet Decision No. 75 of 2023, amended by Cabinet Decision No. 10 of 2024, which introduced the AED 10,000 late registration penalty from 1 March 2024. Procedure, audits, objections and limitation periods run under the Tax Procedures Law, Federal Decree-Law No. 28 of 2022, which was amended with effect from 1 January 2026.
The legislation, decisions and FTA guides are published on the FTA legislation page, and policy statements on the Ministry of Finance corporate tax page.
Registration deadlines by taxpayer type
| Taxpayer | Registration deadline |
|---|---|
| Resident company incorporated or recognised in the UAE on or after 1 March 2024 (mainland, free zone, DIFC, ADGM) | Three months from incorporation, establishment or recognition |
| Foreign-incorporated company effectively managed and controlled in the UAE (from 1 March 2024) | Three months from the end of its financial year |
| Non-resident with a UAE nexus established on or after 1 March 2024 | Three months from when the nexus is established |
| Non-resident with a UAE permanent establishment | A fixed window running from when the permanent establishment comes into existence (check the decision for the exact period) |
| Resident individual whose business turnover exceeds AED 1 million in a calendar year | 31 March of the following year |
| Non-resident individual who becomes subject to tax | Three months from meeting the conditions |
| Resident companies that existed before 1 March 2024 | Staggered deadlines during 2024 based on licence issue month, now all passed |
The pre-March 2024 timetable assigned each existing company a deadline by reference to the month (regardless of year) in which its licence was first issued, starting with 31 May 2024 for January and February licences and ending with 31 December 2024 for December licences. Any company in that group that has still not registered is already late.
Exempt persons are not entirely outside the system. Some, such as qualifying public benefit entities and qualifying investment funds, must still register or obtain approval, and some file an annual declaration rather than a return.
Tax periods and return deadlines
The tax period normally matches the company's financial year. The return, and payment of any tax, is due within nine months of the end of that period. Because the regime applies to financial years starting on or after 1 June 2023, the first tax period depends on each company's year end.
| Financial year | First tax period | First return and payment due |
|---|---|---|
| 1 June to 31 May | 1 June 2023 to 31 May 2024 | 28 February 2025 |
| 1 January to 31 December | 1 January 2024 to 31 December 2024 | 30 September 2025 |
| 1 April to 31 March | 1 April 2024 to 31 March 2025 | 31 December 2025 |
| New company, calendar year, incorporated in 2026 | Incorporation to 31 December 2026 (subject to FTA rules on short or long first periods) | 30 September 2027 |
For calendar-year companies, the return for the year ending 31 December 2025 was due on 30 September 2026, and the return for 2026 is due on 30 September 2027. Each tax group files one return through its representative member.
Records and financial statements
Accounting records and supporting documents must be kept for seven years after the end of the tax period. Audited financial statements are required for businesses with revenue above AED 50 million, for all tax groups and for Qualifying Free Zone Persons, under Ministerial Decision No. 84 of 2025 for periods starting on or after 1 January 2025. The audit timetable should be planned backwards from the nine-month filing date.
The penalty regime in 2026
Corporate tax penalties are fixed or time-based. The main ones are:
- Late registration: a fixed AED 10,000.
- Late return: a monthly penalty from the day after the deadline, at a lower rate for the first twelve months and a higher rate after that.
- Late payment: a penalty calculated at 14% per annum on the unpaid tax, charged monthly.
- Record keeping and failure to update records: fixed penalties, higher for repeat violations within 24 months.
- Late deregistration: a monthly penalty up to a cap.
Two reforms took effect in 2026. First, from 1 January 2026, Federal Decree-Law No. 17 of 2025 amended the Tax Procedures Law: credit balances must be reclaimed within five years, with a transitional window for older balances that closes on 31 December 2026, and the FTA's assessment period can extend well beyond five years in cases such as failure to register or evasion. Second, Cabinet Decision No. 129 of 2025 reshaped VAT and excise penalties from 14 April 2026, replacing compounding late-payment charges with a 14% annual rate that mirrors the corporate tax approach and moving voluntary disclosures to a monthly penalty.
The FTA's waiver initiative cancels an unpaid late registration penalty, or refunds a paid one to the tax account, if the business files its first return or annual declaration within seven months of the end of its first tax period. A business that discovers a missed corporate tax registration deadline UAE rules imposed should register immediately and treat that seven-month date as the real deadline.
How to register and file: step by step
- Set up EmaraTax access. Create or log into an EmaraTax account through UAE Pass, using an authorised signatory.
- Gather documents. Trade licence, constitutional documents, passport or Emirates ID of the signatory and owners, proof of authority and the financial year end.
- File the registration. Submit within the corporate tax registration deadline UAE law sets for your category and record the tax registration number when issued.
- Confirm the tax period. Check the period the FTA has recorded matches the accounts, and apply to change it if needed.
- Prepare accounts and computation. Close the books, arrange any required audit and compute taxable income with reliefs and elections.
- File and pay. Submit the return and pay any tax within nine months of the period end, keeping evidence of submission.
- Keep the record current. Update the FTA for changes to licence, address, signatories or ownership, and deregister within the required period if the business ceases.
An illustrative scenario
Illustrative only; the company and dates are hypothetical. A founder incorporates a free zone company in February 2026 with a calendar financial year. The company trades lightly and the founder assumes nothing is due until it makes a profit.
The registration window closed three months after incorporation, in May 2026. When the founder's accountant raises the point in September 2026, the company is already late and liable to the AED 10,000 penalty. It registers immediately. Its first tax period runs from incorporation to 31 December 2026, so the first return is due by 30 September 2027.
Under the waiver initiative, if the company files that first return within seven months of the end of its first tax period, by 31 July 2027, the penalty is waived, provided the initiative is still in place; the FTA page sets no closing date, so the company checks again before filing. The founder diarises 31 July rather than 30 September, arranges for accounts to be closed early, and considers whether the company qualifies for small business relief or the free zone regime before filing.
Risks and common mistakes
Assuming free zone or dormant companies need not register
Free zone companies, holding companies and dormant entities are taxable persons and must register within the same three-month window as any other company. A 0% rate or a nil return does not remove the filing obligation. Groups with several special purpose vehicles often discover unregistered entities at audit; each one carries its own penalty. Build an entity list and check every registration number against it.
Counting from the wrong date
The three months for new companies run from incorporation, establishment or recognition, not from the licence renewal date, the bank account opening or the first sale. For foreign companies managed in the UAE, the clock runs from the financial year end. For individuals, it is 31 March following the year in which turnover passed AED 1 million. Getting the trigger wrong is the most common reason a corporate tax registration deadline UAE businesses thought they had met turns out to have been missed.
Missing the seven-month waiver window
The waiver depends on filing the first return or declaration within seven months, which is two months earlier than the normal nine-month deadline. Businesses that file on day 270 instead of day 210 lose the waiver and pay AED 10,000 that was avoidable. Plan accounts and any audit to finish by the seven-month date for the first period.
Ignoring old credit balances
Since 1 January 2026 the right to reclaim credit balances is subject to a five-year limit. Balances older than that can still be refunded or offset under a transitional rule only if an application is made by 31 December 2026. Review the EmaraTax account for historic VAT or corporate tax credits before year end.
If you have already missed a corporate tax registration deadline UAE law set
The answer is almost always to act immediately rather than wait for the FTA to make contact. Penalties for late returns and late payment accumulate monthly, and the FTA's assessment period can be longer where a person failed to register. Voluntary compliance also puts the business in a better position if it later asks the FTA to reconsider a penalty.
Start by registering through EmaraTax and obtaining the tax registration number. Then identify every tax period that has already ended and the return date for each. If a return is overdue, prepare and file it as quickly as possible, paying any tax due at the same time to stop the late payment charge growing. If the first return can still be filed within the seven-month waiver window, prioritise it over all other work.
Where a penalty has been imposed and the business believes it was wrong, for example because the company was not a taxable person or registered in time but the system recorded the wrong date, it can apply for reconsideration within the statutory period and, if refused, escalate to the Tax Disputes Resolution Committee and then the courts. Keep screenshots, submission receipts and correspondence; in penalty disputes the record of what was filed and when usually decides the outcome.
Deregistration works in the same way in reverse. A company that ceases business, is liquidated or merges must apply to deregister within the required period after cessation and file its final return. A late application attracts a monthly penalty up to a cap, and the FTA will not deregister until returns are filed and tax and penalties paid.
Cross-border triggers to watch
Foreign groups should check whether UAE-based directors or managers could make a foreign company resident through effective management and control, or create a permanent establishment. Either would start its own registration clock. Individuals relocating to the UAE from the UK, India, Bangladesh or Singapore with consultancy or trading income should check whether their turnover passes AED 1 million, and read our guide to corporate tax for individuals and to permanent establishment and withholding tax.
What to do next
A short annual review keeps every corporate tax registration deadline UAE entities face under control:
- List every UAE entity, branch and individual business in the group with its incorporation date and financial year end.
- Confirm each corporate tax registration deadline UAE law sets and the registration number issued.
- Diary the nine-month return date for each entity and the seven-month date for any first period.
- Check whether audited financial statements are required and book the auditor early.
- Review EmaraTax for credit balances before 31 December 2026.
- If a deadline has been missed, register or file now and assess whether the waiver applies.
For an overview of the regime, see UAE corporate tax explained; for disputes and penalty reconsiderations, FTA audits, penalties and disputes and our tax disputes practice. TRW & Co advises on the legal position and coordinates with registered tax agents for filings through our corporate tax practice. Contact us in Dubai.
Frequently asked questions
01What is the deadline to register for corporate tax in the UAE?
For a company incorporated or recognised in the UAE on or after 1 March 2024, the deadline is three months from incorporation, establishment or recognition. That applies to mainland, free zone, DIFC and ADGM companies. Foreign companies managed and controlled in the UAE have three months from their financial year end, and resident individuals in business have until 31 March of the year after their turnover first exceeds AED 1 million.
02What is the penalty for late corporate tax registration?
A fixed administrative penalty of AED 10,000, introduced by Cabinet Decision No. 10 of 2024 with effect from 1 March 2024. The FTA runs a waiver initiative: if the business files its first tax return or annual declaration within seven months of the end of its first tax period, an unpaid penalty is waived and a paid one is refunded to the tax account.
03When is the first corporate tax return due?
Within nine months of the end of the first tax period. For a company with a calendar financial year whose first period was 2024, the return was due on 30 September 2025. For a June year end, the first period ended 31 May 2024 and the return was due on 28 February 2025. New companies should work out their first period from incorporation to their first year end.
04Do free zone companies need to register for corporate tax?
Yes. Free zone companies are taxable persons and must register within the same three-month window as mainland companies, even if they expect to pay 0% as Qualifying Free Zone Persons. They must also file annual returns and, to keep the free zone regime, prepare audited financial statements. Registration is done through EmaraTax with UAE Pass, and a company that deliberately elects out of the free zone regime still files in the same way.
05What changed in UAE tax penalties in 2026?
Two reforms took effect. From 1 January 2026, amendments to the Tax Procedures Law introduced a five-year limit for reclaiming credit balances, with a transitional application window closing on 31 December 2026, and longer assessment periods in cases such as failure to register. From 14 April 2026, Cabinet Decision No. 129 of 2025 reshaped VAT and excise penalties, including a 14% annual late-payment rate in line with corporate tax.
06Do I need to file a corporate tax return if my company made no profit?
Yes. Registered taxable persons must file a return for every tax period, whether the result is a profit, a loss or nil. Filing also preserves tax losses for carry forward and is the route to claiming small business relief. Late returns attract monthly penalties regardless of whether any tax is due, so a nil return should be diarised and filed like any other.
Sources and official materials
- Federal Tax Authority: Legislation — Corporate Tax Law, FTA decisions and guides
- Federal Tax Authority: Waiver of penalties — Conditions for waiving the late registration penalty
- Ministry of Finance: AED 10,000 penalty for late registration — Cabinet Decision No. 10 of 2024
- Ministry of Finance: Corporate Tax — Legal basis and filing timelines
- UAE Government Portal: Corporate tax — Scope and start date of the regime
General information only, current as at 27 October 2026. It is not legal advice and does not create a lawyer–client relationship. UAE law differs between the onshore jurisdiction, the DIFC, ADGM and the free zones, and changes frequently; check current official sources and take advice on the facts of your matter.
