Your UAE corporate tax deadline calendar for every financial year

What is the UAE corporate tax deadline calendar?

The UAE corporate tax deadline calendar is a schedule of the key dates every taxable person must meet under Federal Decree-Law 47 of 2022. It covers corporate tax registration, return filing, and payment dates. The exact dates depend on your financial year end, so each business has its own version of the calendar.

Why every UAE business needs a corporate tax deadline calendar

Corporate tax took effect for financial years starting on or after 1 June 2023. Most businesses pay 9% on taxable income above AED 375,000. Missing a registration, filing, or payment date triggers administrative penalties from the Federal Tax Authority (FTA).

A written calendar helps finance teams plan cashflow, book audit work, and align with VAT cycles. It also makes handovers easier when staff change. For the full regime overview, see our UAE Corporate Tax hub.

Who the calendar applies to

The corporate tax law applies to UAE resident companies, mainland and free zone, and to non-residents with a permanent establishment or nexus in the UAE. Natural persons running a business with turnover above AED 1 million in a Gregorian year are also taxable persons. Qualifying Free Zone Persons (QFZPs) still register and file, even when qualifying income is taxed at 0%.

The three deadline types you must track

1. Registration: a one-time obligation to obtain a corporate tax registration number from the FTA.
2. Filing: submitting the corporate tax return for each tax period.
3. Payment: settling the tax liability shown on the return.

The master UAE corporate tax deadline calendar by financial year end

Filing and payment are both due within 9 months of the end of your tax period. The tax period is usually 12 months and matches your financial year. The table below shows the first full tax period under corporate tax and the related deadlines for the three most common financial year ends.

To estimate the tax you will owe on each due date, use our UAE Corporate Tax Calculator 9 Percent and our UAE Corporate Tax Liability Calculator.

Worked example for a 31 December year end

A trading company closes its books on 31 December 2024. Its first tax period runs from 1 January 2024 to 31 December 2024. The corporate tax return and payment are both due on 30 September 2025. The next return covers 1 January to 31 December 2025 and is due on 30 September 2026.

Worked example for a short first tax period

A company incorporated on 1 March 2024 with a December year end has a short first tax period of 10 months, from 1 March 2024 to 31 December 2024. The return and payment are due 9 months after the end of that period, on 30 September 2025.

Corporate tax registration deadlines

Registration is separate from filing. The FTA published a schedule based on the month your trade licence was issued, regardless of the year. Resident juridical persons that existed before 1 March 2024 had staggered deadlines through 2024.

From 1 March 2024 onward, new resident companies must register within 3 months of incorporation. Natural persons crossing the AED 1 million turnover threshold must register by 31 March of the following Gregorian year. Late registration carries a fixed administrative penalty.

Quick reference for new businesses

• New mainland or free zone company incorporated today: register within 3 months.
• Non-resident with a permanent establishment in the UAE: register within 6 months of establishing the PE.
• Natural person with business turnover above AED 1 million in 2024: register by 31 March 2025.

How filing deadlines interact with VAT, audit, and bookkeeping

Most UAE companies already follow a VAT cycle under Federal Decree-Law 8 of 2017. VAT returns are due within 28 days of the end of each tax period. Corporate tax does not replace VAT, it sits alongside it.

If your VAT period is monthly or quarterly, your finance team has frequent touchpoints with the FTA portal. Plan your corporate tax close around audit fieldwork so financial statements are signed before the 9-month filing window closes.

A simple monthly checklist

• Reconcile bank, payables, and receivables.
• Post depreciation, prepayments, and accruals.
• Update fixed asset register and inventory counts.
• Track related party transactions for transfer pricing disclosures.
• Keep board minutes and contracts that support free zone qualifying activities.

For a deeper walkthrough of return preparation, see our guide to UAE Corporate Tax Filing and the UAE Corporate Tax Return Template.

Penalties for missing a corporate tax deadline

The FTA enforces fixed and tiered administrative penalties for corporate tax. The figures below are the most commonly cited ones for missed obligations. Always check the official FTA tables for the version current on your filing date.

Penalties stack with interest on unpaid tax. The cheapest strategy is to file on time even if you cannot pay in full, then arrange payment with the FTA.

Special cases that change your calendar

Tax groups

A tax group is treated as a single taxable person. The parent company files one consolidated return for the group. The group adopts a common financial year, which sets one filing and payment date for all members.

Free zone companies

QFZPs file the same return as mainland companies. Qualifying income is taxed at 0% and non-qualifying income at 9%. The 9-month deadline still applies, so plan documentation of qualifying activities well before year end.

Small business relief

Small business relief is available for tax periods ending on or before 31 December 2026, where revenue does not exceed AED 3 million. Electing for relief still requires registration and filing a return, but no tax is due on that period.

Change of financial year

A taxable person can apply to the FTA to change the tax period. The application must be made before the end of the proposed new period. Approval shortens or extends a single tax period, which shifts the next filing deadline.

A 12-month planning calendar template

Use this template, indexed to your financial year end month, which we will call M0.

• M-12 (start of year): confirm chart of accounts mapping to corporate tax disclosures.
• M-6: review transfer pricing policies and intercompany agreements.
• M-3: forecast taxable income and cash for the payment date.
• M-1: pre-close meeting with auditors.
• M0 (year end): cut-off procedures and stock count.
• M+3: draft financial statements signed off.
• M+6: corporate tax computation prepared and reviewed.
• M+8: return uploaded to the FTA portal in draft.
• M+9: file return and settle payment.

For a one-page summary of rates, thresholds, and reliefs, see our UAE Corporate Tax Cheatsheet.

Where to verify dates and rules

Always confirm dates against the official sources. Tax law and FTA guidance are updated frequently.

• UAE Federal Tax Authority for registration, filing, and penalty schedules.
• UAE Ministry of Finance for cabinet and ministerial decisions.

For broader context on rates, free zones, and reliefs, return to the UAE Corporate Tax hub.

Ready to put the calendar to work

EInvoice Direct helps UAE finance teams keep tax records clean and ready for filing, with an accredited service provider (ASP) included at no extra charge for e-invoicing. To get UAE e-invoicing pricing and see how we fit your tax calendar, reach out today.