UAE Corporate Tax Registration and Return Filing: The New Deadline is September 30

As per the UAE Corporate Tax Law, all businesses registered under Corporate Tax must submit their annual tax return within nine months from the end of its financial year. Consequently, for companies and individuals with a financial year ending on December 31, 2024, the deadline to file their Corporate Tax return is September 30, 2025.  

Who must file? 

The filing requirement applies broadly to:  

• Incorporated UAE companies 

• Free Zone entities (including those benefiting from 0% on qualifying income) 

• Foreign companies with a taxable presence (Permanent Establishment) in the UAE 

• Natural persons conducting business activities subject to Corporate Tax 

The AED 375,000 taxable threshold only determines when tax becomes payable. It does not exempt businesses from filing. This means that even inactive companies, holding entities, or businesses with revenues below the threshold are still required to submit a return. Timely filing helps avoid penalties and reinforces compliance standing with the Federal Tax Authority (FTA). 

Relief for Small Businesses 

To ease the burden on SMEs, the UAE introduced the Small Business Relief (SBR) scheme. Eligible businesses with annual revenue of AED 3 million or less may elect to be treated as having no taxable income. 

Key points to note 

• Filing is still required, but in a simplified two-section format (instead of the full eight-section return). 

• Businesses must confirm revenue eligibility and declare the election when filing. 

• Opting for SBR reduces administrative costs but comes with limitations—for instance, companies cannot carry forward tax losses for future offset. 

Choosing SBR should therefore be a strategic decision, considering both immediate and long-term implications. 

What the Tax Return Involves 

Corporate tax returns in the UAE are filed online through the FTA’s EmaraTax portal. The Tax Return form is structured with eight sections that cover: 

• Income and expenses 

• Taxable and exempt income, relief claims (such as Small Business Relief), and 

• Disclosures for free zone companies, corporate groups, and foreign branches.  

Certain elections made within the return—such as opting into SBR or tax group consolidation—can be permanent. Filing should therefore be approached as a strategic exercise, not a routine task. 

Transfer Pricing 

For multinational groups and companies with related-party transactions, transfer pricing has become a growing focus area. The UAE applies the arm’s-length principle, meaning that related-party dealings must be priced as if they were between independent businesses.   

Key requirements include 

• Transfer Pricing Disclosure Form: Required if related-party transactions exceed AED 40 million in total, or AED 4 million per transaction type. 

• Local & Master Files: Mandatory for businesses with revenues of AED 200 million or more, or for multinational groups with consolidated revenues of at least AED 3.15 billion. 

• Country-by-Country Reporting (CbCR): Required for multinational groups above the AED 3.15 billion revenue threshold. 

The FTA may request supporting documentation as part of its verification procedure. Establishing a clear transfer pricing policy early reduces risks of disputes and ensures alignment with international standards. 

Financial Statements and Audit Requirements 

Tax compliance is closely tied to financial reporting: 

• Qualified Free Zone Persons and companies with annual turnover exceeding AED 50 million must file audited financial statements. 

• Businesses below this threshold must still prepare financial statements, which may remain unaudited unless otherwise directed by the FTA. 

• Certain regulators (e.g., Free Zone Authorities) may impose their own audit submission requirements. 

Preparing audited or reviewed accounts is not only about compliance—it also enhances credibility with banks, investors, and stakeholders. 

Penalties for Non-Compliance 

The FTA imposes strict penalties for late filing: 

• AED 500 per month for the first 12 months 

• AED 1,000 per month thereafter 

Unpaid tax attracts 14% annual interest. Non-compliance may also lead to: 

• Loss of Free Zone 0% incentive 

• Increased risk of audit and regulatory scrutiny 

Filing on time is therefore far more cost-effective than facing escalating fines and reputational risks. 

Strategic Advantages 

Beyond avoiding penalties, timely compliance offers clear benefits: 

• Strengthens corporate governance and financial discipline 

• Builds trust with investors, lenders, and partners 

• Supports better cash flow planning and resource allocation 

• Enhances reputation with regulators and stakeholders 

A marker of financial responsibility

The September 30, 2025 Corporate Tax Return deadline is more than a compliance requirement—it is a marker of financial responsibility in the UAE’s evolving tax framework. 

• All registered businesses must file, regardless of profit, loss, or inactivity. 

• Small Business Relief offers simplified filing for eligible companies but should be assessed strategically. 

• Larger businesses must comply with the audit requirements, transfer pricing obligations, and financial statement disclosures. 

By preparing early and filing accurately, businesses not only avoid penalties but also strengthen their compliance standing, credibility, and long-term growth potential. 

Update July 28, 2025

Tax Depreciation Update on Fair Valued Investment Properties

The UAE Ministry of Finance has recently introduced Ministerial Decision No. 173 of 2025, on Depreciation Adjustments for Investment Properties Held at Fair Value- a critical update under Federal Decree-Law No. (47) of 2022 on Corporate Tax.  The update brings consistency to the treatment of investment properties.

Details Here.

Update April 30, 2025

UAE FTA Announces Corporate Tax Penalty Waiver for Late Registration

The UAE Ministry of Finance (MoF), in consultation with the Federal Tax Authority (FTA), has issued a significant compliance relief measure in the form of an administrative penalty waiver for businesses and entities that failed to register for Corporate Tax by the required deadline. However, this waiver is conditional—it is only available to registrants who file their tax return or annual statement within seven months from the end of their first tax period.

Details Here

Update March 17, 2025

UAE FTA Reminds Businesses to Update Tax Records Before Grace Period Ends

The UAE Federal Tax Authority (FTA) has issued an urgent reminder to businesses across the country to update their tax records before the grace period ends on March 31, 2025. This compliance requirement is part of the UAE’s ongoing efforts to enhance tax transparency, streamline regulatory processes, and ensure businesses adhere to the latest tax regulations. 

Update January 30, 2025

FTA Urges Natural Persons to Register for Corporate Tax by March 31, 2025

​​The Federal Tax Authority (FTA) has issued a crucial reminder for natural persons engaged in business or commercial activities in the UAE. If your aggregate business turnover exceeded AED 1 million during the last financial year, it is mandatory to register for Corporate Tax no later than March 31, 2025. Failure to comply with this requirement will result in a fixed administrative penalty of AED 10,000. 

Who Needs to Register for Corporate Tax? 

If you are a natural person conducting business or commercial activities in the UAE,- such as freelancing, sole proprietorship, e-commerce, or other independent business activities you must register for Corporate Tax if your aggregate turnover from business activities exceeds AED 1 million in a Gregorian calendar year and you: 

Operate a business or engage in business activities in the UAE.
Have a Permanent Establishment in the UAE.
Earn State-Sourced Income, meaning income accrued from UAE-based activities. 

To avoid penalties and ensure compliance, registration must be completed by March 31, 2025. 

Frequently Asked Questions

Update September 30, 2024

Deadline Extended: First Corporate Tax Returns for Newly Incorporated UAE Entities

Businesses incorporated in the UAE after June 1, 2023, with a six-month initial financial year ending before February 29, 2024, now have until December 31, 2024, to file their first Corporate Tax returns.

The Federal Tax Authority (FTA) has extended the deadline for filing the first Corporate Tax returns for entities incorporated on or after June 1, 2023, with a six-month initial financial year ending on or before February 29, 2024.

This extension aims to provide relief to companies that were incorporated after the introduction of the UAE Corporate Tax Law and opted for a shorter initial financial year.

Original Deadline: September 30, 2024

Extended Deadline: December 31, 2024

Businesses falling under the criteria should ensure they file their Corporate Tax returns by the extended deadline

This blog is a part of our Tax Advisory Services.

Update September 30, 2024

UAE Tax Authority Announces Deadlines for Corporate Tax Registration 

The Federal Tax Authority (FTA) have announced deadlines for completing the Corporate Tax Registration for Taxable persons in UAE. The Decision comes into effect from March 1, 2024.

The FTA has issued new a decision that specifies the timeframes for applying for the Corporate Tax (CT) Registration. The CT regime, which came into effect on 1st June 2023 and applicable for financial years starting on or after June 1, 2023, mandates all taxable persons to register for the Corporate Tax. 

Deadlines for Corporate Tax

The new decision defines the deadlines for applying to register for the Corporate Tax. The decision, applicable to both Juridical persons and natural persons is being explained as below: 

• Resident – Juridical Person incorporated before 1st March 2024 

According to the decision, a Resident Juridical Person, incorporated or established prior to March 1, 2024 is subject to the following deadlines: 

For Juridical Persons holding multiple licences, the deadline to apply for CT Registration is based on the license that has the earliest issuance date.. 

• Resident Juridical Person – Incorporated on or after March 1, 2024 

Resident Juridical Persons that are Incorporated /established/ recognised on or after the effective date (March 1, 2024) under the applicable legislations in the state (including Free Zone) must apply to register for Corporate Tax within three months from the date of incorporation, establishment or recognition. 

Resident Juridical Persons, which are registered/ recognised on or after the effective date under the applicable laws of another country and whose Place of Effective Management lies in the UAE, must apply to register for Corporate Tax within 3 months from the end of their Financial Year. 

• Juridical Person – who is a Non-Resident before March 1, 2024 

A Juridical Taxable Person who is Non-Resident (with Permanent Establishment in the UAE) prior to March 1, 2024 must apply to register for Corporate Tax within a period of nine months from the date of the existence of the Permanent Establishment in the UAE. 

 Meanwhile, a Juridical Taxable person that is a Non-Resident (with a nexus in the country) prior to March 1, 2024 must apply to register by May 31, 2024. 

• Non-Resident Juridical Person – Incorporated after March 1, 2024 

A Juridical Taxable person that is a Non-Resident (with Permanent Establishment in the UAE) on or after March 1, 2024 is required to apply to register for Corporate Tax within six months of the existence of the Permanent Establishment in the UAE. 

 Whereas a juridical person that is a Non-Resident Person with a nexus in the country on or after March 1, 2024 must apply to register within a maximum timeframe of three months from the date of establishing a nexus in the UAE.  

• Natural Person  

A Resident Natural Person who conducts a Business or Business Activity during the Georgian calendar year 2024 or thereafter, and who has exceeded the turnover threshold of AED 1 million in the period, must apply to register for Corporate Tax by March 31 of such subsequent Gregorian calendar year where the turnover exceeded the threshold limits. 

 A natural person who is a Non-Resident Person who conducts a Business or Business Activity during the Georgian calendar year 2024 and subsequent years, and whose turnover has exceeded the revenue threshold must apply to register for Corporate Tax within three months from the date of fulfilling the conditions set out to be a Taxable Person. 

  The Decision also alerts on the imposition of administrative penalties on those Taxable Persons who do not submit their applications for Corporate Tax registration within the timeframes specified in the FTA’s Decision for each segment of Taxable Persons, as stipulated in the Cabinet Decision No. 75 of 2023 on Administrative Penalties relating to the application of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments. 

 Further legislation can be accessed at: https://tax.gov.ae/en/Legislation.aspx 

Register on Time, Avoid Non-Compliance

All taxable persons are encouraged to register for the CT before the deadline in order to avoid non-compliance with the Taxation regime in UAE. 

We at ATB Legal can help you with registering for the UAE Corporate Tax thereby ensuring you are in compliance with the regulations. 

If you want to register for vat or corporate tax, ATB Legal helps with vat registration and corporate tax registration in the UAE.