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Corporate Tax

UAE Corporate Tax: return & pay by 31 October 2026

The Federal Tax Authority reminds UAE businesses that companies with a financial year ending 31 January 2026 must file their Corporate Tax Return and pay the tax no later than 31 October 2026 — nine months after the end of the tax period under Federal Decree-Law No. 47 of 2022. Because 31 October 2026 is a Saturday, Article 49 of the Tax Procedures Law shifts the effective last business day to Monday, 2 November 2026. The late-filing penalty is AED 500 per month for the first 12 months and AED 1,000 per month thereafter.

MS
Marsel ShadmanovCEO and Partner, Garant Business Consultancy · banking, structuring, UAE taxation
7 min read
Illustration for the article on the UAE corporate tax return filing deadline: the Federal Tax Authority has reminded businesses that companies whose financial year ended on the thirty-first of January two thousand and twenty-six must file their Corporate Tax Return and pay the corporate tax no later than the thirty-first of October two thousand and twenty-six — nine months after the end of the tax period under Federal Decree-Law number forty-seven of two thousand and twenty-two. Because the thirty-first of October two thousand and twenty-six is a Saturday, the effective last business day under Article forty-nine of the Tax Procedures Law shifts to Monday, the second of November two thousand and twenty-six. Filing is done through the EmaraTax portal, and the late-filing penalty under Cabinet Decision number ten of two thousand and twenty-four is five hundred dirhams per month for the first twelve months and one thousand dirhams per month thereafter.

Common questions on this topic

What is my deadline if my company’s financial year ended on 31 January 2026?

The deadline to file the Corporate Tax Return and pay the tax is <strong>31 October 2026</strong>. That is exactly nine months from the end of the tax period, as required by Article 53 of Federal Decree-Law No. 47 of 2022 on Corporate Tax. The rule works the same way for mainland companies, free zone residents (including Qualifying Free Zone Persons), taxpayers paying the 9% corporate tax, and businesses electing Small Business Relief.

31 October 2026 falls on a Saturday — when is the effective last day?

Under Article 49 of Federal Decree-Law No. 28 of 2022 on Tax Procedures, if a deadline falls on a non-business day it is automatically shifted to the next business day. 31 October 2026 is a Saturday, so legally you remain within the deadline if the return and the payment are recorded in EmaraTax by the end of <strong>Monday, 2 November 2026</strong>. FTA still advises against last-minute filing — bank processing can take time, and a payment that reaches the system after 2 November will be treated as late.

What is the penalty for late filing of the Corporate Tax return?

Under Cabinet Decision No. 75 of 2023, as amended by Cabinet Decision No. 10 of 2024, the late-filing penalty is charged monthly: <strong>AED 500 for each month (or part of a month) for the first 12 months, and AED 1,000 for each month thereafter</strong>. A separate penalty applies to late payment of the tax itself — tied to the outstanding amount and the length of the delay. Both can accrue in parallel if the return and the payment are late.

Do I have to pay the tax at the same time as filing the return?

No, filing and payment are two separate operations. In EmaraTax you can pay before, on, or after the filing — what matters is that both are posted in the FTA system no later than the deadline (for the current period, 31 October 2026, moved by the weekend rule to the end of 2 November 2026). FTA explicitly warns to initiate the payment early because bank transfers and Direct Debit can take time to process.

What should companies on Small Business Relief (SBR) do?

Small Business Relief waives the tax liability but not the obligation to file. If revenue for the tax period did not exceed AED 3 million and SBR has been elected, a simplified return is filed on the same deadline — 31 October 2026 (shifted to 2 November under the weekend rule). Non-filing is not forgiven: the same AED 500 per month late-filing penalty applies to the simplified return. Check your SBR eligibility in advance — the threshold is tested per tax period, not per calendar year.

The UAE Federal Tax Authority (FTA) reminds businesses that companies whose financial year ended on 31 January 2026 must file their Corporate Tax Return and pay the tax no later than 31 October 2026. The deadline is set by Article 53 of Federal Decree-Law No. 47 of 2022 on Corporate Tax — nine months from the end of the tax period.

The rule applies uniformly: it covers large mainland companies, free zone residents, taxable persons paying the 9% UAE corporate tax on profits above AED 375,000, businesses electing Small Business Relief (SBR) with its simplified return, and Exempt Persons that are required to register. Revenue level, reliefs and free zone status do not waive the filing obligation.

Who the 31 October 2026 deadline applies to

The nine-month window runs from the end of the tax period. For companies with a financial year of 1 February 2025 – 31 January 2026, the dates are fixed: the tax period ends 31 January 2026, and both filing and payment are due by 31 October 2026. The same deadline applies if your first tax period after obtaining a TRN happened to fall within that window.

A separate case is companies with a short first tax period (for example, those registered mid-2025). Their period end — and therefore the nine-month deadline — may differ. To avoid error, verify the period end date in your EmaraTax account: that is the date that drives your personal deadline.

31 October 2026 is a Saturday — how the deadline is counted

31 October 2026 falls on a Saturday — a non-working day on the UAE calendar. Article 49 of Federal Decree-Law No. 28 of 2022 on Tax Procedures moves the end of a statutory period to the next business day — Monday, 2 November 2026. Legally, you remain within the deadline if the return and payment are recorded in EmaraTax by the end of that business day.

In practice, FTA advises not to wait until the last day. A payment via a bank transfer or Direct Debit may not be processed instantly — especially for branches of foreign banks or lenders without direct integration with EmaraTax. If the payment hits the system after the business day of 2 November, it is treated as late payment even if the return itself was filed on time.

What you need to file

The return is filed online via the EmaraTax portal (eservices.tax.gov.ae), which is available 24/7. Your accountant or tax adviser should have on hand: financial statements under IFRS or IFRS for SMEs for the tax period; a computation of taxable profit including all adjustments (non-deductible expenses, exemptions, Qualifying Free Zone Person regime, transfer pricing adjustments); supporting documents for reliefs (SBR, 0% rate on qualifying free zone income, foreign tax credits); TRN registration and data consistency in EmaraTax.

Filing and payment are two distinct operations. Payment may be made before, on, or after the filing — what matters is that both land in the system no later than the deadline. If a refund is due, it can be requested in the same workflow.

Late penalties

Administrative penalties for Corporate Tax violations are set by Cabinet Decision No. 75 of 2023, as amended by Cabinet Decision No. 10 of 2024. The late-filing penalty is charged monthly: AED 500 for each month (or part of a month) during the first 12 months, and AED 1,000 for each month thereafter. A separate penalty applies to late payment of the tax itself — it is tied to the amount outstanding and the length of the delay.

A separate category is the AED 10,000 fixed penalty for late Corporate Tax registration. It does not relate to the annual return itself, but it often surfaces in the same compliance review as a late-filing fine — so keep your TRN and registration data current before you tackle the return.

What to do this week

Three weeks out from the deadline, the optimal sequence is: first, verify the tax period in EmaraTax — make sure the period end is 31 January 2026 and not a different date. Second, close the books for the tax period: sign off the financial statements, prepare the taxable-profit computation, and gather supporting documents for reliefs. Third, confirm SBR eligibility (revenue for the tax period of no more than AED 3 million) and collect supporting evidence; if you are moving out of SBR, allow time for the full calculation. Fourth, run a dry submission: EmaraTax lets you save a draft, run the figures and see the tax amount before the final submit. Fifth, build a payment buffer: initiate the transfer no later than the middle of the last working week before the deadline.

If the tax period included material related-party transactions, free-zone export activity, or substantial IFRS adjustments, review your transfer pricing position and the possible obligation to maintain a Master File / Local File. These documents are not uploaded into the return itself, but they must exist as of the filing date and be available to FTA on request.

This piece is based on the Federal Tax Authority press release and the current UAE legislation (Federal Decree-Law No. 47 of 2022 on Corporate Tax, Federal Decree-Law No. 28 of 2022 on Tax Procedures, Cabinet Decisions No. 75 of 2023 and No. 10 of 2024). Editorial material by Garant.consulting; not legal, audit or tax advice. For questions on taxable-profit computation, SBR, the Qualifying Free Zone Person regime and return preparation, consult your advisor.

Topics:Corporate TaxFTAEmaraTaxTaxationDeadlineCompliance

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