If your company’s financial year ended on 31 December 2025, the clock is running: your UAE Corporate Tax return — and any tax payment — must be filed with the Federal Tax Authority by 30 September 2026. Filing is not optional, it’s not automatic, and “we made no profit” is not a reason to skip it. Here’s exactly what that deadline means and how to be ready.
The rule in one line
Every taxable person must file a Corporate Tax return within nine months of the end of their tax period. For a financial year ending 31 December 2025, that lands on 30 September 2026 — the same date to both file the return and pay any tax due. There is one return per tax period, and no extension simply for being small or dormant.
Yes, even at 0%
This is the myth that catches people out. Registering for Corporate Tax and filing a return are two different obligations — and filing is required even when your tax comes to zero. Companies claiming Small Business Relief, free-zone companies expecting the 0% Qualifying rate, and businesses simply under the AED 375,000 profit threshold still have to file. The 0% is claimed on the return — skip the return and you can lose the benefit and pick up a penalty.
What you need to file
A Corporate Tax return draws on more than a number. In practice you need: financial statements for the period; your taxable-income calculation with the correct adjustments (exempt income, non-deductibles, provisions); support for any relief or exemption you’re claiming; and — where relevant — transfer-pricing documentation for related-party dealings. Clean, closed books are the difference between a 30-minute filing and a scramble.
Need help with this? PRF’s FTA-registered advisors give a free 30-minute consultation.
What it costs to miss it
Late filing triggers administrative penalties from the FTA, and interest can accrue on unpaid tax. But the bigger cost is downstream: a rushed or incorrect return invites questions, and a missed relief election can turn a 0% position into a 9% one. The deadline is the visible risk; an unstructured return is the expensive one.
How PRF handles it
We don’t treat the return as a form to fill in at the last minute. We close the period properly, run the taxable-income calculation, confirm every relief and exemption you’re entitled to, and file ahead of the deadline — so 30 September is a non-event, not a fire drill. If you’re not sure your books are return-ready, that’s exactly the conversation to have now, not in late September.
This article is general guidance and not a substitute for advice on your specific circumstances. Under Federal Decree-Law No. 47 of 2022, the Corporate Tax return and any payment are due within nine months of the end of the tax period — 30 September 2026 for a financial year ending 31 December 2025.