If you missed the corporate tax deadline, file as soon as you can. The FTA's published penalty for late filing is AED 500 for each month, or part of a month, during the first 12 months, rising to AED 1,000 for each month from the 13th month. A return is due within nine months of the end of the tax period, which means 30 September 2026 for a tax period that ended on 31 December 2025.
The FTA has also said that amendments to the administrative penalty schedule took effect on 14 April 2026, so confirm the current amounts before you budget for a penalty.
What was the corporate tax filing deadline?
Taxable Persons must file a Corporate Tax return for each tax period within nine months from the end of that period. The tax due is payable within the same nine months. A few examples of how that works:
| Tax period ends | Return and payment due |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
These are worked examples of the nine-month rule. Check your own licence and tax period in EmaraTax.
What is the penalty for filing a corporate tax return late?
The FTA's published figures for late submission of a return or late payment of the tax due are:
| Period of delay | Penalty |
|---|---|
| Months 1 to 12 | AED 500 for each month, or part of a month |
| Month 13 onwards | AED 1,000 for each month, or part of a month |
"Or part of a month" matters: a return filed 40 days late falls into two months, so at the published rate that is AED 1,000. The FTA also applies penalties for paying the tax late, and it has warned that inaccurate information in a return can trigger further penalties under the Tax Procedures Law and the Corporate Tax Law.
Did the penalty rules change in 2026?
Yes, in part. Cabinet Decision No. 129 of 2025 came into force on 14 April 2026 and reduced or re-calculated many administrative penalties. The FTA's announcement names reductions such as the penalty for failing to submit documents in Arabic (from AED 20,000 to AED 5,000), and says it also amended the penalties for late tax payment and incorrect returns. It does not list every new amount in that announcement, so check the current penalty schedule on the FTA website before relying on any figure, including those above.
What should you do if you missed the deadline?
- Confirm your tax period and deadline. Check the end date of your tax period and count nine months.
- Gather your records. The FTA reminds businesses to keep the documents that support their return, because they let it verify revenue and taxable income.
- Prepare the return. Work out taxable income and the tax payable, including any relief you are entitled to claim.
- File through EmaraTax. Filing and payment can be done online at any time.
- Pay the tax due. Late payment is penalised separately from late filing, so do not file and leave the balance.
- Ask about the penalty. The FTA runs a service for requesting instalment, waiver and refund of administrative penalties. Approval is not guaranteed, so keep your reasons and evidence ready.
Is this the same as the late registration penalty?
No. The AED 10,000 penalty applies to registering for corporate tax late, and the FTA's waiver initiative for it works differently. Our guide to the corporate tax penalty waiver explains it. If you have not registered yet, start with how to register for corporate tax.
How to avoid missing the next deadline
- Put the nine-month date in your calendar the day your tax period ends.
- Keep your books current. A return takes days, not weeks, when the books are up to date. See our corporate tax filing guide.
- Have someone own it. A named accountant or adviser with a reminder system costs less than a month of penalties.
How TaxBox can help
TaxBox prepares and files corporate tax returns for UAE businesses and brings late filers back into compliance. If you have missed a deadline, book a free consultation and we will check your position, or read about our corporate tax filing service.
Frequently asked questions
When was the corporate tax return deadline for the 2025 tax period? Returns are due within nine months of the end of the tax period. For a tax period ending 31 December 2025, that was 30 September 2026.
What is the penalty for filing a corporate tax return late in the UAE? The FTA's published penalty is AED 500 for each month, or part of a month, during the first 12 months and AED 1,000 for each month from the 13th month. Penalty amounts were amended from 14 April 2026, so confirm the current figures with the FTA.
Do I still need to file if I owe little or no corporate tax? A Taxable Person must file a corporate tax return for each tax period. Reliefs such as 0% on taxable income up to AED 375,000 change how much tax you pay, not the duty to file.
Can the FTA waive a late filing penalty? The FTA offers a service for requesting instalment, waiver and refund of administrative penalties. It decides each request, so approval is not guaranteed.
How do I file a corporate tax return in the UAE? Through the FTA's EmaraTax platform, where registration, return filing and payment can all be completed online.
Sources
- Federal Tax Authority: Submit tax returns and settle corporate tax within the specified deadlines
- Ministry of Finance: Corporate Tax in the UAE
- Federal Tax Authority: Entry into force of Cabinet Decision No. 129 of 2025 on administrative penalties
- Federal Tax Authority: Requests for instalment, waiver and refund of administrative penalties
This article is general information, not tax advice. Rules, dates and penalty amounts change, so check the Ministry of Finance and Federal Tax Authority before you act.