Corporate Tax deadline calculator: find your dates.
A UAE Corporate Tax return and the tax due must both reach the FTA within nine months of the end of the tax period. The first tax period is the first financial year starting on or after 1 June 2023.
A UAE Corporate Tax return and the tax due must both reach the FTA within nine months of the end of the tax period. The first tax period is the first financial year starting on or after 1 June 2023.
Estimates only, based on the rules in force on 29 September 2026. They are not tax advice and do not replace the figures in EmaraTax.
How it works
- Corporate Tax applies to tax periods starting on or after 1 June 2023. A business's first tax period is its first full financial year that starts on or after that date.
- The tax period normally follows the financial year the business uses for its accounts.
- The return must be filed, and the tax paid, within nine months of the end of the tax period (Corporate Tax Law, Articles 48 and 53). Both are done through EmaraTax.
- Late filing costs AED 500 a month for the first 12 months and AED 1,000 a month after that; unpaid tax attracts 14% a year, charged monthly. See the Corporate Tax penalty calculator.
- The calculator assumes a 12-month financial year ending on the last day of a month. Changing the year end, or a first period of a different length, moves the dates.
Worked example
Three businesses with different year ends.
| 31 December year end: first period 1 January 2024 to 31 December 2024 | Due 30 September 2025 |
| 31 May year end: first period 1 June 2023 to 31 May 2024 | Due 28 February 2025 |
| 31 March year end: first period 1 April 2024 to 31 March 2025 | Due 31 December 2025 |
A March year end starts Corporate Tax later, because its 2023 financial year began before 1 June 2023.
Frequently asked questions
When is the return for the year ending 31 December 2025 due?
By 30 September 2026, and the tax must be paid by the same date.
Is the payment deadline different from the filing deadline?
No. Both are nine months after the end of the tax period.
Can we change our financial year end?
A business can apply to the FTA to change its tax period. The dates in this calculator then no longer apply.
Related terms and guides
Taxable person · Small Business Relief · Year-end close · Audited financial statements. Full guide: UAE Corporate Tax Penalties: What They Are and How to Stay Clear of Them. More free tools: UAE tax tools.
Want the exact figure, filed on time?
We keep UAE SMEs' books up to date and handle Corporate Tax filing every period. Tell us about your business and we will reply the same day.