With the implementation of corporate tax in the UAE, businesses have entered a new era of heightened financial compliance and regulatory obligations. Under the updated UAE corporate tax law, it is essential for all entities- free zone, mainland, and foreign branches to keep an eye on UAE corporate tax compliance timeliness to avoid penalties. As the business completes initial corporate tax timeliness in 2025, the year 2026 marks the beginning of the core phase of corporate tax obligations.
Mastering the UAE corporate tax deadlines is vital for staying compliant, minimizing tax liabilities, and avoiding penalties under UAE FTA regulations. Timely filing of UAE corporate tax returns and on-time payment of corporate tax liability prevent unnecessary risk.
If one misses the corporate tax registration deadline, the UAE FTA may impose a AED 10,000 penalty.
As a certified corporate tax consultant and UAE FTA tax agent, Jaxa Chartered Accountants provides detailed insights into the 2026 corporate tax deadline and the compliance requirements needed to keep your business audit-ready.
1. The UAE Corporate Tax Filing & Payment Deadline for Each Financial Year
Adhering to the UAE corporate tax deadline helps to ensure the corporate tax returns are filed on time, maintaining 100% compliance and avoiding UAE FTA penalties.
One of the top compliance priorities under the UAE corporate tax law is meeting corporate tax filing and corporate tax payment deadlines in the UAE. As per the UAE corporate tax law, businesses must file corporate tax returns and payment obligations within nine months from the end of the financial year. Filing your UAE corporate tax return on time helps to avoid penalties, reduce compliance risk, and achieve seamless compliance with the UAE FTA.
Example:
| Financial Year End | Corporate tax filing due date |
| December 31st 2025 | September 30th, 2026 |
What Happens If You Miss the UAE Corporate Tax Filing Deadline?
The UAE FTA mandates that all companies must file their corporate tax return and settle any payable within 9 months from the end of the financial year. This 9-month window is one of the most crucial corporate tax timelines under the UAE corporate tax law. Missing the corporate tax deadline may expose a business to UAE FTA penalties.
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Penalty for Late Filing:
Failure to pay the UAE corporate tax return on time leads to a fixed penalty of AED 500 per month, which rises to AED 1000 per month from the 13th month of delay.
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Penalty for Late Payment:
If corporate tax liability is not paid by the due date, a 14% per annum monthly penalty is charged until full payment is made.
2. UAE Corporate Tax Registration Timeline for Newly Formed Companies
With previous UAE corporate tax registration completed, every new judicial entity established after March 1st, 2024, must follow the UAE corporate tax registration deadline set by the UAE FTA. All newly established judicial entities must register for corporate tax in the UAE and secure a Tax Registration Number (TRN) within the stipulated timeframe to stay compliant and avoid penalties.
Mandatory UAE Corporate Tax Registration Deadline:
- New UAE Judicial Person: UAE Corporate tax registration must be completed within 3 months from date of incorporation.
- New Non-Resident that is effectively managed and controlled in the UAE: Must register for UAE corporate tax within 6 months of establishing Permanent Establishment.
- New Non-Resident with Permanent Establishment: Must register for UAE corporate tax within 6 months of establishing Permanent Establishment.
- New Non-Resident with Nexus in UAE: Must register for UAE corporate tax within 3 months end of the financial year
3. UAE Corporate Tax for Natural Persons: The Mandatory March 31, 2026 Registration Deadline
The UAE corporate tax Law mandates that any taxable natural person conducting business activities register for corporate tax in the UAE once they exceed the AED 1 million turnover threshold within a Gregorian year.
If you meet this threshold, you must register for corporate tax in the UAE on or before March 31, 2026, to remain compliant with the UAE FTA.
| Eligible taxpayer | Turnover Criteria | Corporate tax registration deadline |
| Taxable Natural Person | Exceeds AED 1 million | 31st March, 2026 |
This deadline is often missed by individuals, and it is absolutely mandatory. All qualifying individuals must register with the UAE FTA by this date, irrespective of their final corporate tax liability.
4. UAE FTA Tax Record Update Deadline
Under the UAE corporate tax law, every business must follow the FTA 20-day tax record update rule. If a business changes, such as a trade license amendment, shareholder updates, or ownership restructuring must be submitted to the UAE Federal Tax Authority within 20 business days. Failing to update your UAE FTA tax records on time can lead to administrative penalties and non-compliance risk under UAE corporate tax.
To stay compliant with UAE corporate tax regulations and save you from UAE FTA penalties, businesses must ensure to keep proper, accurate, and updated records.
5. UAE Corporate Tax Filing: Essential 7-Year Record Retention Guideline
One of the most significant compliance requirements under the UAE corporate tax law is the 7-year document retention requirement. All corporate tax records, such as invoices, financial statements, VAT, and corporate tax records supporting documents, and electronic records must be maintained for a minimum of 7 years after the relevant tax period. Retaining proper records ensures compliance during UAE FTA audits and protects businesses from non-compliance penalties under UAE corporate tax law.
6. UAE FTA Penalties for Missing or Incorrect Tax Records
- UAE FTA imposes AED 10000 for each violation for a failure to maintain proper corporate tax records.
- Penalty rises to AED 20000 for repeated failure within 24 months.
Strong documentation practices help businesses to safeguard from UAE FTA penalties and ensure UAE corporate tax compliance, and strengthen their position during an UAE FTA audit.
2026 UAE Corporate Tax: Plan Early, File Confidently with Jaxa
With the evolution of UAE corporate tax, businesses are required to strengthen compliance practices and ensure accurate and timely reporting throughout 2026. The UAE corporate tax deadlines for 2026 serve as a roadmap for precision, timely filing, strong documentation and early preparation, and consistent audit preparedness.
Corporate tax deadlines are the strategic compliance checkpoint- must give priority and not rush for the last minute. Engaging with a certified corporate tax consultant in Dubai and a UAE FTA tax agent- Jaxa Chartered Accountants helps to simplify corporate tax compliance. Our experienced corporate tax consultant in Dubai at Jaxa ensures accurate records, early preparation, and timely filing within the 9-month filing window.
Ensure complete peace of mind—Jaxa’s tax specialists help you stay audit-ready, compliant, and penalty-proof for all 2026 UAE CT filings.
Stay ahead of 2026 UAE corporate tax deadlines. Book Now for a FREE consultation with the Jaxa team.
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