On this page 5 sections
Registration and filing are two different obligations with two different clocks, and confusing them is expensive. Our explainer on the rate, the zero per cent band and free zones covers who is taxed and at what rate; this page covers only the return itself. Being registered does not discharge the filing duty, a loss-making year does not remove it, and the penalty for a late return accrues every month whether or not any tax was owed. Sources were read on 8 August 2026.
Your own deadline, worked out
Nine months from the end of the tax period, so the date depends entirely on your financial year end and not on any common filing season.
| Financial year ends | Return and payment due by |
|---|---|
| 31 December | 30 September of the following year |
| 31 March | 31 December of the same year |
| 30 June | 31 March of the following year |
| 30 September | 30 June of the following year |
The Authority has publicly warned that last-minute payments may not be processed in time and that this alone can produce a penalty. Treat the ninth month as the month the money must have landed, not the month you start the transfer.
What is actually in the return
The form runs in nine parts, and knowing their order tells you what your accountant needs from you and when.
| Part | Contents |
|---|---|
| A | Taxable person information |
| B | Elections, which then drive which schedules appear later in the form |
| C | Accounting schedule |
| D | Accounting adjustments and exempt income |
| E | Reliefs |
| F | Other adjustments |
| G | Tax liability and tax credits |
| H | Review and declaration |
| I | Schedules |
Part B matters more than its position suggests. Elections made there open or close schedules further down the form, so an election taken casually at the start creates disclosure obligations at the end.
The return may be filed by the taxable person or by someone entitled to act for them, such as a tax agent or a legal representative. Where an unincorporated partnership is treated as a separate taxable person the appointed responsible partner files it, and for a tax group the parent company files on behalf of the group.
When audited accounts become compulsory
Two triggers, and the second is the one small companies miss. Taxable persons with revenue exceeding AED 50 million during the relevant tax period must prepare and maintain audited financial statements. So must all Qualifying Free Zone Persons, irrespective of the level of revenue. Where you fall into either category the field in the return is prepopulated as yes and you are then asked whether the audit opinion was qualified or unqualified. The audit must be performed by a UAE-registered auditor for entities incorporated in the UAE or operating here through a permanent establishment. Our directory records 12 audit firms covering Dubai, a separate register from the 48 accounting firms.
The penalty schedule, in full
These come from Cabinet Decision No. 75 of 2023 as amended by Cabinet Decision No. 10 of 2024. The monthly penalties run from the day after the deadline expires and repeat on the same date each month.
| Violation | Penalty in AED |
|---|---|
| Failure to submit the tax return within the timeframe | 500 for each month or part of a month for the first twelve months, then 1,000 for each month from the thirteenth onwards |
| Failure to settle the payable tax | 14 per cent per annum, charged monthly on whatever tax is still outstanding, running from the day that follows the payment deadline |
| Submitting an incorrect tax return | 500, unless corrected before the submission deadline expires |
| Voluntary disclosure of an error | 1 per cent of the tax difference for every month, counted from the day following the return deadline through to the date the disclosure reaches the Authority |
| Failing to make a voluntary disclosure before being notified of an audit | A fixed 15 per cent of the tax difference, plus 1 per cent a month |
| Failure to keep the required records | 10,000, and 20,000 for a repeat within 24 months |
| Failure to submit a registration application in time | 10,000 |
| Failure to submit a deregistration application in time | 1,000 and 1,000 monthly thereafter, up to 10,000 |
Note the shape of the first row: it is charged per month or part of a month, so a return filed one day late costs the same as one filed twenty days late, and a return two years late has accumulated 6,000 for the first year and 12,000 for the second before any tax is even considered. For a voluntary disclosure or an assessment the payment due date is 20 business days from submission or from receipt.
Keeping the file after you have filed
Records must be retained for five years following the tax period they relate to. Add four years if you are in dispute with the Authority, if an audit is under way, or if the Authority has told you it intends to audit before the five years expire, and one more year where a voluntary disclosure is filed in the fifth year. In practice a filed return is not a closed year.
The directory records 20 companies covering corporate tax filing in Dubai and 7 recorded for free zone corporate tax questions, out of 50 in the corporate tax category.
Frequently asked questions
When is the UAE corporate tax return due?
Within nine months of the end of the tax period. A company with a 31 December year end files by 30 September of the following year; a 30 June year end means 31 March. There is no common filing season, because the deadline follows your own financial year.
Do I still file if the company made a loss or had no activity?
Yes. Filing is a separate obligation from paying, and the penalty for a late return accrues whether or not any tax was owed. Registration alone does not discharge it either.
What is the penalty for a late corporate tax return?
AED 500 for each month or part of a month for the first twelve months, then AED 1,000 for each month from the thirteenth onwards. It runs from the day after the deadline expires and repeats on the same date monthly.
Does my company need audited financial statements?
If revenue exceeded AED 50 million during the tax period, yes. All Qualifying Free Zone Persons also need them regardless of revenue. For UAE entities the audit must be performed by a UAE-registered auditor.
Can I file the return and pay later?
The Authority has stated that the return and the payment do not have to be submitted at the same time, but both fall within the same nine month window and late payment carries its own monthly penalty of 14 per cent per annum. It has also warned that last-minute payments may not be processed in time.
Who can file the return on behalf of a company?
The taxable person, or another person entitled to act for them, including a tax agent or a legal representative. For an unincorporated partnership treated as a separate taxable person the appointed responsible partner files, and for a tax group the parent company files for the group.
How long must I keep the supporting records?
Five years following the relevant tax period, extended by four years where there is a dispute, an ongoing audit or a notified intention to audit, and by one further year where a voluntary disclosure is made in the fifth year.
Need the return prepared and reviewed before the ninth month? Browse corporate tax firms or give your year end and get the filing quoted.
Official references used for context in this article.
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