Corporate Tax Filing Requirements & Deadlines in the UAE

Introduction

Corporate Tax in the UAE became effective from June 1, 2023, and businesses across all sectors are now required to comply with filing and reporting obligations. Whether you’re a mainland entity, Free Zone company, or a freelancer, it’s important to understand when and how to file your corporate tax return to avoid fines and ensure compliance with the Federal Tax Authority (FTA).

This blog outlines the filing process, deadlines, documentation, and common mistakes to help you stay compliant in 2025.

Filing Deadline: 9 Months from Year-End

According to UAE Corporate Tax Law:

• Tax returns must be filed within 9 months from the end of the relevant financial year.
• For companies with a calendar year-end (Dec 31), the filing deadline is September 30 of the following year.
• Example:
  • Financial Year: Jan 1, 2024 – Dec 31, 2024
  • Filing Deadline: Sept 30, 2025

Even if your taxable income is zero or you’re a Qualifying Free Zone Person (QFZP), you must still file a return.

Who Must File a Return?

Corporate Tax returns must be filed by:

• Mainland (onshore) companies operating in the UAE
• Free Zone entities (QFZPs and non-QFZPs)
• Branches of foreign companies with UAE income
• Freelancers / Natural Persons earning > AED 1 million/year
• Holding companies and SPVs with any income

Exempt entities (e.g., public benefit organizations, investment funds) must still register and submit a declaration.

Required Documents for Filing

To complete your Corporate Tax return, you need:

• Audited or management financial statements (mandatory if revenue > AED 50M or QFZP)
• Details of related party transactions and connected persons
• General Ledger and Trial Balance
• Records of adjustments (non-deductible expenses, exempt income)
• Transfer Pricing documentation (if required)

Returns must be filed electronically via the FTA portal.

Penalties for Late Filing

FTA has issued clear guidance on penalties for non-compliance:

• Late return filing: AED 500/month, up to AED 20,000
• Failure to register: AED 10,000
• Incomplete or incorrect information: Administrative penalties + interest
• Repeated non-compliance may lead to audits or loss of Free Zone benefits

Tips for Smooth Filing

• Start year-end closing and audit early
• Use accounting software to auto-generate trial balances
• Ensure related party transactions are properly documented
• Submit all required forms before the 9-month deadline
• If part of a tax group, ensure all members have aligned financial years

Final Thoughts

Corporate Tax filing in the UAE is now a mandatory annual requirement. Delays or errors can result in financial penalties and reputational damage. Whether your company is taxable or exempt, the key is timely registration, accurate reporting, and proper record-keeping.

Need Help With Corporate Tax Filing?

At Think Biz Management Consultancies, we help UAE businesses:

• Prepare and file tax returns
• Maintain compliant accounting records
• Navigate Free Zone, QFZP, and transfer pricing complexities

Contact us today to ensure your business stays compliant and audit-ready.

 

Contact us today for a free consultation.

Contact number: ‪+971 50 983 0334‬

Email ID: info@thinkbizpro.com