With the introduction of Corporate Tax in the UAE, 2025 marks a critical compliance year for businesses of all sizes. Whether you're a startup, a small business, or an established company, understanding your filing and payment deadlines is essential to avoid unnecessary fines and stay in good standing with the Federal Tax Authority (FTA).
Who Needs to File Corporate Tax in the UAE?
All taxable persons — including UAE-resident juridical persons (companies incorporated in the UAE), certain Qualifying Free Zone Persons, and non-resident persons with a permanent establishment or nexus in the UAE — must file a corporate tax return annually, as outlined in Federal Decree-Law No. 47 of 2022 and related Cabinet and Ministerial Decisions.
Key Corporate Tax Deadlines for 2025
- Tax Period Ending December 31, 2024:
- Filing Deadline: September 30, 2025
- Payment Deadline: September 30, 2025
- This is the most common fiscal year for businesses. If your first tax period ends on December 31, 2024, you must file and pay by end of September 2025.
- Tax Periods Ending in Other Months:
- The deadline to file and pay is 9 months after the end of your financial year.
- Example: If your first tax period ends March 31, 2025, your deadline is December 31, 2025.
What Happens If You Miss the Deadline?
Failure to file or pay on time can result in penalties, as outlined in Cabinet Decision No. 75 of 2023 on Administrative Penalties for Corporate Tax Law Violations. These include:
- AED 500 and AED 1,000 penalty for late filing (increasing with continued delay)
- Monthly penalties depending on delay
- Additional compliance risks during audits
Important Notes:
- The FTA uses the EmaraTax portal for registrations, returns, and payments.
- Businesses must ensure their accounting systems are updated and compliant.
- Even zero-profit companies must file a return if they are not exempt, as required under Article 53 of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022).
Stay Ahead with Finzoryx
At Finzoryx, we proactively monitor filing calendars for our clients to ensure nothing is missed. Our "Penalty Shield" service ensures timely alerts and stress-free submissions so you can focus on your business.
Need help with Corporate Tax?
Contact Finzoryx at: 📞 +971 50 397 8121