Find your EmaraTax corporate tax registration deadline and your first CT return due date in a few seconds.
For example 31 December 2026. Your CT return and payment are due 9 months after this date.
Guidance only, based on FTA Decision No. 3 of 2024 as published. Confirm your deadline on EmaraTax or with a registered UAE tax agent.
The deadline depends on what kind of taxable person you are and when you came into scope. The rules come from FTA Decision No. 3 of 2024, which replaced the earlier, more general timelines.
Starting to trade does not move the deadline. A company incorporated on 1 September 2026 must register by 30 November 2026, even if it has not issued a single invoice.
Businesses that already existed when registration opened were given a one-time deadline based on the month their trade licence was issued, regardless of the year. Every date in that schedule fell in 2024 and has now passed. If one of these businesses is still not registered, it is already late: register on EmaraTax straight away.
A natural person becomes a taxable person once their turnover from business activities in the UAE exceeds AED 1 million in a calendar year. A resident individual then has until 31 March of the following year to register. Salary, personal investment income and real estate investment income held in a personal capacity do not count towards the AED 1 million.
The penalty for late corporate tax registration is AED 10,000. The FTA has announced a waiver initiative for businesses that file their first CT return within 7 months of the end of their first tax period. Check current eligibility with the FTA before relying on it. Registering late does not move your filing deadline: the CT return is still due 9 months after your financial year end.
ETaxFlow monitors registration, filing and payment dates from your financial year settings.
A company incorporated in the UAE on or after 1 March 2024 must register for corporate tax within 3 months of its date of incorporation. This applies to mainland and free zone companies alike, whether or not the company has started trading.
No. Free zone companies follow the same registration deadlines as mainland companies, including those that expect to qualify for the 0% Qualifying Free Zone Person rate.
A resident individual whose UAE business turnover exceeds AED 1 million in a calendar year must register by 31 March of the following year. For example, turnover above AED 1 million in 2026 means registering by 31 March 2027.
The administrative penalty for failing to register for corporate tax on time is AED 10,000. Separate penalties apply for late filing and late payment of corporate tax.
No. Registration is a one-time step. The CT return and any tax due are due every year, 9 months after the end of your financial year. A 31 December year end means a 30 September deadline the following year.