Introduction
UAE Corporate Tax became effective on 1 June 2023. For the 2026 tax year, all businesses operating in the UAE must be registered with the Federal Tax Authority (FTA) and file annual returns on time.
Missing these deadlines can result in penalties starting at AED 10,000. This guide outlines every deadline you need to know for 2026.
Key Deadlines for 2026
Registration Deadline
All taxable persons must register with the FTA to obtain a Tax Registration Number (TRN). New companies must register within 3 months of obtaining a trade licence.
Penalty for late registration: AED 10,000
Filing and Payment Deadline
The corporate tax return must be filed and tax paid within 9 months from the end of the relevant tax period.
Example:
- If your financial year ends 31 December 2025, your filing deadline is 30 September 2026
- If your financial year ends 31 March 2026, your filing deadline is 31 December 2026
Small Business Relief Election
Businesses with revenue of AED 3 million or less can elect for Small Business Relief through the EmaraTax portal when filing their return. This relief is available for tax periods starting before 1 January 2027.
Even if you claim Small Business Relief, you must still:
- Register for Corporate Tax
- Maintain proper financial records
- File an annual tax return
Corporate Tax Rates
| Income Bracket | Rate |
|---|---|
| Up to AED 375,000 | 0% |
| Above AED 375,000 | 9% |
| Large MNEs (EUR 750M+ global revenue) | 15% DMTT |
Who Must Register?
- All mainland companies with a trade licence
- Free zone companies (even if qualifying for 0% rate)
- Natural persons conducting business above AED 1 million
- Foreign companies with a permanent establishment in the UAE
How to Register on EmaraTax
- Visit the EmaraTax portal
- Create an account or log in with UAE Pass
- Select "Corporate Tax Registration"
- Complete required fields (trade licence details, financial year, contact information)
- Upload supporting documents
- Submit the application
The FTA typically processes registrations within 20 business days.
Penalties for Non-Compliance
| Violation | Penalty |
|---|---|
| Late registration | AED 10,000 |
| Late filing of tax return | AED 500 per month (first 12 months), then AED 1,000 per month |
| Late payment | Monthly percentage penalty on outstanding amount |
| Incorrect return | Percentage-based penalty on the difference |
How Star One Can Help
We handle corporate tax registration, return preparation, and filing for businesses across the UAE. Our team ensures accurate calculations, timely submissions, and full compliance with FTA requirements.
For expert support with Corporate Tax in the UAE, book a free consultation with Star One.
Frequently Asked Questions
Do I need to file even if my revenue is zero?
Yes. All registered businesses must file an annual corporate tax return, even if there is no taxable income.
Can I file my own corporate tax return?
Yes, but errors can result in penalties. Working with a qualified professional reduces risk.
What is the difference between Corporate Tax and VAT?
Corporate Tax is charged on net profits at 9%. VAT is charged on the sale of goods and services at 5%. They are separate taxes with separate registration and filing requirements.
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Common questions
When is the UAE corporate tax filing deadline?
What is the penalty for late corporate tax registration?
Do I need to file even if revenue is zero?
What is Small Business Relief?
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