📅 Published: July 2026 | Reading time: 5 minutes
⏰ Don't miss the corporate tax deadlines. This guide explains registration deadlines, return filing dates, and penalties for late compliance.
| Deadline Type | Timeline | Penalty for Late |
|---|---|---|
| Corporate Tax Registration | Within 3 months of trade license issuance | AED 10,000 |
| Corporate Tax Return Filing | 9 months after financial year end | AED 500/month |
| Small Business Relief Election | With first tax return (or within 3 months) | Penalty for incorrect filing |
| Transfer Pricing Disclosure | With tax return | AED 10,000–50,000 |
If you have a new trade license, you must register for corporate tax within 3 months of issuance. Registration is mandatory regardless of profit or turnover.
If you have an existing trade license and haven't registered yet, do it immediately. Late registration penalties of AED 10,000 apply.
Corporate tax returns are due within 9 months after the end of your financial year. For example, if your financial year ends on 31 December:
You can elect for Small Business Relief when filing your first tax return (or within 3 months of registration). SBR is available until December 31, 2026.
You must register within 3 months of trade license issuance or reaching the AED 375,000 threshold. Late registration attracts AED 10,000 penalty.
Tax returns are due within 9 months after your financial year end. For a December year end, the deadline is 30 September.
Late registration: AED 10,000. Late filing: AED 500 per month (up to AED 20,000). AcontPro can help you avoid these penalties.
No. The FTA does not grant extensions for corporate tax filing. File on time to avoid penalties.
Bineetha Gireesh is the manager of AcontPro, a licensed accounting and tax consultancy firm based in Deira, Dubai. She specialises in corporate tax compliance, VAT, and audit services for SMEs across the UAE. She is committed to helping businesses meet deadlines and avoid FTA penalties.