UAE Corporate Tax: File Before the September 30, 2025 Deadline
The UAE’s corporate tax regime has introduced a new compliance landscape for businesses across the country. With the first corporate tax return due by September 30, 2025, for companies following the January–December financial year, staying compliant is now more important than ever.
This article highlights the upcoming filing deadline, what businesses must prepare, and the potential penalties for missing deadlines or filing incorrectly.
Who Needs to File by September 30, 2025
If your company’s financial year runs from January 1, 2024, to December 31, 2024, your first corporate tax return and any tax payable must be submitted and paid to the Federal Tax Authority (FTA) by September 30, 2025.
This applies to:
- Mainland companies registered in the UAE
- Free Zone entities, including those qualifying for the 0% free zone incentive (still required to file a return)
- Foreign entities with a permanent establishment or income source in the UAE
Key Preparations Before the Deadline
To avoid last-minute challenges, businesses should:
- Ensure registration on the FTA’s EmaraTax portal is complete.
- Finalize financial statements prepared under IFRS or other approved accounting standards.
- Review related-party transactions to confirm transfer pricing compliance.
- Arrange internal reviews or audits to validate accuracy before filing.
Consequences of Missing the September 30 Deadline
Failing to meet the deadline can result in significant financial and operational setbacks. Here are the key risks:
1. Late Registration Penalties
Companies that have not yet registered with the FTA may face administrative penalties, even before filing their first return.
2. Late Filing of Tax Returns
- Fixed fines for delayed submission.
- Daily penalties that continue to accumulate until the return is filed.
3. Late Payment of Corporate Tax
- Interest and percentage-based penalties on unpaid amounts.
- Additional fines for prolonged non-payment.
4. Incorrect or Misleading Information
Providing incorrect figures or omitting required disclosures — such as related-party transactions — can trigger heavy penalties. In cases of willful misreporting, further legal action and audits by the FTA may follow.
5. Record-Keeping Failures
Businesses that cannot produce adequate financial records during an audit risk fines, reassessments, or both.
Why Timely Compliance Matters
The first year of corporate tax implementation is under high scrutiny. Early filing demonstrates good faith compliance, reduces the risk of errors, and builds a positive track record with the FTA — a critical factor for businesses expecting regular audits or future financing evaluations.
Pro Tips for Meeting the Deadline
- Register early and verify that your details in EmaraTax are accurate.
- Keep financial records clean and organized.
- Seek professional tax advice, especially if you operate across multiple jurisdictions or have complex group structures.
- Set reminders for September 30 to ensure no step is missed.
Final Thoughts
With the UAE’s first major corporate tax filing deadline fast approaching, businesses cannot afford to delay. Preparing now ensures smooth submission, avoids costly penalties, and positions your company for ongoing compliance in the years ahead.
For official updates or guidance, always refer to the Federal Tax Authority (FTA) or consult a qualified corporate tax advisor.
All businesses with a January–December financial year must submit their first corporate tax return and pay any tax due by September 30, 2025. This includes mainland companies, Free Zone entities, and foreign businesses with a permanent establishment or income sourced from the UAE.
Missing the deadline can result in:
Late filing penalties
Interest charges on unpaid tax
Possible FTA audits and investigations
Business license restrictions in severe non-compliance cases
Yes. Even if you qualify for the 0% corporate tax rate, filing your corporate tax return is still mandatory.
Returns must be filed through the FTA’s EmaraTax portal. Ensure you have:
Completed your corporate tax registration
Prepared accurate financial statements under IFRS
Reviewed related-party transactions for transfer pricing compliance
Yes, the FTA allows amendments if you discover errors. However, penalties may still apply if the original filing included misleading or incorrect information.
You can still file, but you may face administrative penalties for delayed registration. File your return on time to prevent additional fines.
Payments are processed online via the FTA’s EmaraTax portal or through approved banking channels. Payment must be completed by September 30 along with the return submission.
There is no official extension for the deadline. If you are unprepared, you may need immediate assistance from a tax advisor to avoid penalties and ensure an accurate filing.
