In short: If your tax period ended on 31 March 2026, your UAE corporate tax return and any tax due must be filed and paid by 31 December 2026. You must file even if no tax is payable. Late filing costs AED 500 a month for the first 12 months, then AED 1,000 a month.
UAE corporate tax returns are due nine months after the end of each tax period. For businesses with a financial year ending on 31 March, that means the return for the year to 31 March 2026 is due by 31 December 2026. With the year-end holidays in the way, it is worth starting now.
Who is affected
Any business registered for corporate tax whose tax period ended on 31 March 2026. That includes businesses that expect to pay no tax, free zone companies, and businesses claiming Small Business Relief. Filing is required whether or not tax is due.
Your deadline by year-end
- Tax period ending 31 March 2026: file and pay by 31 December 2026
- Tax period ending 30 June 2026: file and pay by 31 March 2027
- Tax period ending 30 September 2026: file and pay by 30 June 2027
- Tax period ending 31 December 2026: file and pay by 30 September 2027
Your checklist before 31 December
- Finalise your financial statements for the year to 31 March 2026. Corporate tax starts from your accounting profit.
- Work out your tax adjustments, such as non-deductible expenses, exempt income and related party transactions.
- Check your reliefs and elections, including whether Small Business Relief applies.
- Calculate your taxable income and any corporate tax due.
- File the return on EmaraTax and pay any tax due by 31 December 2026.
- Keep your working papers. Corporate tax records must be kept for seven years after the end of the tax period.
What happens if you miss it
- Late return: AED 500 for each month for the first 12 months, then AED 1,000 for each month.
- Late payment: 14% per year, charged monthly on the unpaid tax.
- Record keeping: AED 10,000 for failing to keep the required records, AED 20,000 for a repeat.
For a full walkthrough of the filing process, see our step-by-step guide to filing a UAE corporate tax return.
Frequently asked questions
Whose corporate tax return is due on 31 December 2026?
Businesses whose tax period ended on 31 March 2026. The return and any tax due must be filed and paid within nine months of the end of the tax period.
Do I need to file if no corporate tax is due?
Yes. Every business registered for corporate tax must file a return, even if no tax is payable. Businesses claiming Small Business Relief still have to file.
What is the penalty for filing a corporate tax return late?
AED 500 for each month for the first 12 months, then AED 1,000 for each month after that.
What is the penalty for paying corporate tax late?
14% per year, charged monthly on the unpaid tax.
When is my return due if my financial year ends on another date?
Nine months after your tax period ends. For example, a tax period ending 30 June 2026 is due by 31 March 2027, and one ending 31 December 2026 is due by 30 September 2027.
Get help from Alif
Alif is an accounting and tax firm in Dubai, with a tax team led by an FTA-registered Tax Agent. We prepare year-end accounts, work out the tax adjustments and file corporate tax returns on EmaraTax. Book a free consultation to discuss your position.