UAE Corporate Tax Deadlines 2026: Registration, Return, Payment Calendar
A single-source calendar for every UAE Corporate Tax deadline in 2026, including registration windows, return filing, payment, Small Business Relief election and the new Transfer Pricing documentation requirements.
UAE Corporate Tax is now in its third year, and 2026 is the first year most businesses actually file and pay. Missing a deadline attracts fines starting at AED 10,000 for late registration and escalates with late filing and late payment surcharges. Here is the complete 2026 calendar.
Registration deadlines by trade licence issue month
The Federal Tax Authority rolled out registration in waves based on your trade licence issuance month. If you have not registered yet, check your deadline below. Missing it is an AED 10,000 penalty.
| Trade licence issued in | Registration deadline |
|---|---|
| January or February | 31 May 2024 (passed, immediate action required) |
| March or April | 30 June 2024 (passed) |
| May | 31 July 2024 (passed) |
| June | 31 August 2024 (passed) |
| July | 30 September 2024 (passed) |
| August or September | 31 October 2024 (passed) |
| October or November | 30 November 2024 (passed) |
| December | 31 December 2024 (passed) |
| Companies incorporated after June 2023 | Within 3 months of incorporation |
Return filing and payment deadlines
Return deadline is 9 months after the financial year end. The most common financial years:
- 31 December 2025 FY end: return due 30 September 2026
- 31 March 2026 FY end: return due 31 December 2026
- 30 June 2026 FY end: return due 31 March 2027
- 30 September 2026 FY end: return due 30 June 2027
Payment is due at return submission. The UAE does not accept instalments or deferrals. Pay with the EmaraTax portal via UAE bank transfer or linked card.
Small Business Relief election deadline
If your UAE business revenue is below AED 3 million per tax period, you can elect Small Business Relief (SBR) on the return. The election is irreversible for that year. Deadline is the same 9-month return filing deadline. See the Small Business Relief guide.
Qualifying Free Zone Person (QFZP) notification
Free zone entities electing the 0 percent qualifying income regime notify the FTA on the return. Supporting evidence (substance, qualifying income, de minimis, audit) must be ready by the 9-month deadline.
Transfer Pricing documentation
From the 2026 tax year (first filings in 2027):
- Country-by-Country Reporting: MNE Groups with consolidated revenue above EUR 750 million must file CbCR within 12 months of their fiscal year end.
- Master File + Local File: groups with consolidated turnover above AED 200 million must prepare both. Keep documentation ready; file on FTA request within 30 days.
- Related party disclosure form: filed with every return where related party transactions exceed AED 40 million per category.
Penalties summary
- Late registration: AED 10,000.
- Late return filing: AED 500 per month for the first 12 months, AED 1,000 per month after.
- Late payment: 14 percent per annum, plus 2 percent on day 1 and 4 percent after 7 days.
- Incorrect return without reasonable grounds: 15 percent of tax shortfall (first), rising on repeat offences.
- Failure to maintain records (7 years): AED 10,000 to AED 20,000.
Rule of thumb: build a calendar entry for your return deadline (9 months after financial year end) and set a reminder 60 days before to collect your financials and audit (where required). Chasing audit at month 8 is the single biggest reason businesses miss the deadline.
Breeo files UAE Corporate Tax returns and manages the SBR election for retainer clients. See our tax and compliance services or read the full UAE Corporate Tax guide.
Frequently asked questions
When is my UAE Corporate Tax return due?
Within 9 months of your financial year end. For a 31 December 2025 year end, the deadline is 30 September 2026. For a 31 March 2026 year end, the deadline is 31 December 2026.
What is the UAE Corporate Tax late filing penalty?
AED 500 per month for the first 12 months of delay, AED 1,000 per month thereafter. Late payment accrues interest at 14 percent per annum, plus 2 percent on day one and 4 percent after 7 days.
Can I pay UAE Corporate Tax in instalments?
No. The entire tax liability is due at return submission. The FTA does not accept instalments or deferrals. Interest on unpaid tax accrues from day one of delay.
When does Small Business Relief have to be elected?
At return filing, within 9 months of financial year end. For a 31 December 2025 year end, SBR election must be made on the return filed by 30 September 2026. The election is irreversible for that tax period.
Do I need audited financials for Corporate Tax?
Mainland LLCs under AED 50 million revenue can file unaudited; QFZPs and companies above AED 50 million must have audited financials. SBR-electing businesses do not need audit but still need full records for 7 years.
