Corporate Tax Return Filing UAE
30 September 2026 deadline
Corporate tax return filing UAE is now urgent for businesses with a financial year ended 31 December 2025. For those companies, the UAE Corporate Tax return and any Corporate Tax payable are generally due by 30 September 2026.
Qaspro Global prepares UAE Corporate Tax returns through EmaraTax for mainland companies, free zone companies, SMEs, dormant companies and businesses claiming Small Business Relief. We review the records, compute taxable income, prepare the return position and support the final submission for the EmaraTax corporate tax return.
What Qaspro Handles
30 September 2026 Corporate Tax Deadline
UAE Corporate Tax returns are generally due within nine months from the end of the relevant tax period. For a business whose tax period ended on 31 December 2025, the filing and payment deadline is generally 30 September 2026.
| Tax period end | General filing deadline | Action needed |
|---|---|---|
| 31 December 2025 | 30 September 2026 | Prepare and file the UAE Corporate Tax return through EmaraTax. |
| Different year-end | Nine months after tax period end | Confirm the deadline from the company financial year. |
Documents Required
- Trade licence and Corporate Tax registration details.
- Financial statements, trial balance and general ledger.
- Revenue, expense, payroll, rent, bank and loan schedules.
- Related-party transaction details where applicable.
- Free zone income analysis if claiming qualifying treatment.
- Prior FTA correspondence, penalty notices or EmaraTax messages.
Corporate Tax Filing UAE Charges
Corporate tax filing UAE charges depend on record quality, entity type, transaction volume, VAT status, free zone position, related-party transactions and whether bookkeeping cleanup is needed. Qaspro confirms the scope after reviewing the records, so the quote matches the actual filing work instead of a generic package.
Missed the 30 September 2026 Deadline? What to Do Now
The 30 September 2026 deadline applied to tax periods that ended on 31 December 2025, and it has now passed. If your return or payment is still outstanding, file and pay as soon as possible, because the late filing penalty is added for every month or part of a month that the return stays outstanding.
Other financial year-ends have their own deadline. Under Article 53 of Federal Decree-Law No. 47 of 2022, the return is due no later than nine months after the end of the tax period:
| Tax period ends | Return and payment due by |
|---|---|
| 31 December 2025 | 30 September 2026 (passed) |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
| 30 September 2026 | 30 June 2027 |
Late Corporate Tax Return Filing Penalties
Under Cabinet Decision No. 75 of 2023, failing to file a Corporate Tax return on time costs AED 500 for each month or part of a month for the first twelve months, and AED 1,000 for each month or part of a month from the thirteenth month onward. The penalty starts the day after the filing deadline. Unpaid Corporate Tax attracts a separate monthly penalty at 14% per annum on the unsettled amount, for each month or part of a month it stays unpaid.
Related UAE Corporate Tax Guides
FAQs
What is the last date for UAE Corporate Tax return filing in 2026?
For a company whose financial year ended on 31 December 2025, the UAE Corporate Tax return and payment were due by 30 September 2026, and that date has now passed. For other year-ends, the return is due within nine months of the end of the tax period, for example by 31 December 2026 for a year ending 31 March 2026.
Can Qaspro file my Corporate Tax return on EmaraTax?
Yes. Qaspro reviews your records, prepares the tax computation, checks the return position and supports EmaraTax filing.
Do companies with no profit still need to file?
A registered business may still need to file a nil or loss Corporate Tax return even if no tax is payable. The filing position depends on the entity and registration status.
What is the penalty for late Corporate Tax return filing in the UAE?
The late-return penalty is commonly applied monthly: AED 500 per month or part month for the first twelve months, and AED 1,000 per month or part month from the thirteenth month onward.
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