Benefits & Eligibility of Registration as a Tax Group under UAE Corporate Tax Laws
With the introduction of the UAE Corporate Tax Laws under Federal Decree Law No. 47…
Under UAE’s corporate tax law, tax returns must be submitted and filed within 9 months from the end of the specific Tax Period. Tax liabilities (if any) must also be paid by the same deadline.
| Financial year | First tax period (typical) | Filing deadline (9 months) | Waiver filing deadline (7 months) |
|---|---|---|---|
| 1 January – 31 December | 1 January 2025 – 31 December 2025 | 30 September 2026 | 31 July 2026 |
| 1 January – 31 December | 1 January 2024 – 31 December 2024 | 30 September 2025 | 31 July 2025 (closed) |
Example timelines:
| Financial year end ending in: | Corporate Tax Filing Deadline | Payment Deadline |
| For a financial year ending December 2024 | September 2025 | September 2025 |
| For a financial year ending May 2025 | February 2026 | February 2026 |
| For a financial year ending June 2025 | March 2026 | March 2026 |
| For a financial year ending December 2025 | September 2026 | September 2026 |
| For a financial year ending March 2026 | December 2026 | December 2026 |
Note
If your annual revenue is AED 3 million or less in any of the years between 2024–2026, you can apply for SBR. Small Business Relief (SBR) has been extended until 31 December 2029 through Ministerial Decision No. 131 of 2026.
Missing these deadlines results in automatic penalties. Penalties for missing compliance include:
- Not registering: AED 10,000
- Late filing: AED 500 per month initially, then AED 1,000 per month
- Incorrect records: up to AED 20,000
- Missing financial documentation: AED 10,000
- Late tax payment: 2 percent monthly on unpaid tax
- Audit non-cooperation: AED 20,000 or more
Contact Us 
