Free tool
UAE Tax Deadline Calculator
Work out when you must register for UAE corporate tax, when your first return is due, and whether you need to register for VAT. Nothing is sent anywhere and no email is required.
UAE tax deadlines explained
The deadlines below are the ones that still apply in 2026. If you have read elsewhere that your corporate tax registration deadline depends on the month your trade licence was issued, that rule existed but it only covered companies that already existed on 1 March 2024, and every one of those deadlines fell during 2024. If you were in that group and have not registered, you are late now rather than waiting for a date.
When you must register for corporate tax
| A UAE company incorporated on or after 1 March 2024 | Within 3 months of incorporation, mainland or free zone. |
| A UAE company that existed before 1 March 2024 | The deadline already passed during 2024. Register now and read the penalty section below. |
| An individual trading in their own name | Only once business turnover passes AED 1,000,000 in a calendar year. Then by 31 March of the following year. |
| A foreign company with a UAE permanent establishment | Within 6 months of the permanent establishment being created. |
| A foreign company with a UAE nexus | Within 3 months of the nexus being established. |
The AED 10,000 penalty, and when it does not apply
Failing to submit the registration application in time carries a fixed administrative penalty of AED 10,000. It is charged once, and it is separate from any corporate tax you actually owe. It is not a percentage and it does not grow over time.
This is where most people stop reading, and it is the wrong place to stop. The Federal Tax Authority operates a waiver: if you file your FIRST corporate tax return within 7 months of the end of your first tax period, instead of the usual 9, the late-registration penalty is waived and refunded if you already paid it. It is applied through EmaraTax and there is no separate application form. It is tied to your own first tax period rather than a fixed calendar date, so it is not an amnesty that expired. A company incorporating today still gets it.
Two limits worth knowing. The waiver covers the first tax period only, so it will not help with a later one. And it does not move the payment deadline: the tax itself is still due 9 months after the period ends.
When the return and the payment are due
Filing and payment share one deadline: 9 months after the end of the relevant tax period. A company whose financial year runs to 31 December 2025 must file and pay by 30 September 2026. There is no separate, earlier payment date, and no instalment schedule for a standard small company.
When you have to register for VAT
VAT is a separate registration from corporate tax and has nothing to do with the corporate tax deadlines above. Registration becomes mandatory once your taxable supplies and imports pass AED 375,000 over the previous 12 months, or as soon as you expect to pass that figure within the next 30 days. The test runs on a rolling 12 month window, not on your financial year, which is the detail most people get wrong.
You may also register voluntarily from AED 187,500. That is usually worth doing if you buy from VAT-registered suppliers, because it lets you reclaim input VAT. Below that figure you cannot register at all.
A worked example
A consultancy is incorporated in Dubai on 15 January 2026 and picks 31 December as its financial year end. Registration is due by 15 April 2026, which is 3 months after incorporation. Its first tax period runs to 31 December 2026, so the return and the payment are due by 30 September 2027. If it missed the April registration date, filing that first return by 31 July 2027, which is 7 months after the period ends rather than 9, means the AED 10,000 penalty is waived.
Frequently asked questions
When must a new UAE company register for corporate tax?
A UAE company incorporated on or after 1 March 2024 must submit its corporate tax registration application within 3 months of incorporation. The old table that keyed the deadline to the month your trade licence was issued applied only to companies that existed before 1 March 2024, and all of those deadlines fell in 2024.
What is the penalty for registering late?
AED 10,000, under Cabinet Decision No. 75 of 2023 as amended by Cabinet Decision No. 10 of 2024. It is a one-off administrative penalty for failing to apply within the required window, separate from any tax due.
Can the AED 10,000 late-registration penalty be waived?
Yes, in many cases. The FTA waives it if you file your first corporate tax return within 7 months of the end of your first tax period, rather than the usual 9. This is a standing rule tied to your own first tax period rather than a one-off amnesty, so a company incorporating now still benefits, and it is applied through EmaraTax without a separate application.
When is the corporate tax return due?
Filing and payment share the same deadline: 9 months after the end of the relevant tax period. A company with a financial year ending 31 December 2025 must file and pay by 30 September 2026.
Do freelancers and sole proprietors need to register?
Only once business turnover passes AED 1,000,000 in a Gregorian calendar year. Employment income, personal investment income and real estate investment income do not count towards that figure. The deadline is 31 March of the following year.
When do I have to register for VAT?
Registration is mandatory once your taxable supplies and imports pass AED 375,000 over the previous 12 months, or if you expect to pass it within the next 30 days. You may register voluntarily from AED 187,500, which lets you reclaim input VAT.
This tool gives the general rule. Your own position can differ, for example with multiple licences, a changed financial year, or an exemption. Confirm anything you act on with the Federal Tax Authority or your tax adviser.
Where these rules come from
- FTA Decision No. 3 of 2024 (registration timelines)
- Federal Decree-Law No. 47 of 2022, Articles 48 and 53 (9 month filing and payment)
- Cabinet Decision No. 75 of 2023, amended by No. 10 of 2024 (AED 10,000 penalty)
- FTA Public Clarification CTP006 (late-registration penalty waiver)
- Cabinet Decision No. 49 of 2023 (AED 1,000,000 natural-person threshold)