Calculator

Corporate tax return due date calculator

A UAE corporate tax return must be filed, and the tax paid, within 9 months of the end of the tax period. For a financial year ending 31 December 2025 the deadline was 30 September 2026; for 31 December 2026 it is 30 September 2027. Enter the last day of your tax period to see both deadlines and the days left.

By UAE Business Explained Editorial Team. Updated . Free to use; the figures you enter stay in your browser and are not sent or stored.

Your tax period

The tax period is the financial year. For a calendar year, 31 December.

An example date is filled in. Replace it with your own: the deadline updates as you type, and nothing you enter leaves your browser.

Full result

Result

File the return and pay the tax by

30 September 2027

9 months from the end of the tax period.

Tax period ends
31 December 2026
Corporate tax return due
30 September 2027
Corporate tax payment due
30 September 2027

A bank transfer can take time to reach the FTA, so a payment started on the last day may arrive late.

How to use the calculator

  1. Enter the last day of the tax period. For most businesses the tax period is the financial year, so a calendar year ends on 31 December.
  2. Read the filing and payment deadlines. Once the page has loaded, the calculator also counts the days left from today's date in the UAE.
  3. If the deadline has passed, the calculator links to the penalty calculator.

How the deadline is worked out

The law gives 9 months from the end of the tax period. The calculator counts them from the day after the period ends, so the deadline is the day before the same date 9 months later:

Deadline = (day after the period ends + 9 months) − 1 day

A period ending on 31 December 2026 gives 30 September 2027, which matches the FTA's own example: a year ending 31 December 2025 was due by 30 September 2026. Counting from the day after also means that a year ending 30 June 2027 runs to 31 March 2028, not to the same day number in that month.

The deadlines in the law

RuleDeadline
Filing the corporate tax return9 months after the end of the Tax Period
Paying the corporate tax9 months after the end of the Tax Period
FTA postponement for early short tax periods31 December 2024 for Tax Periods ending on or before 29 February 2024

Sources: Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments (consolidated, unofficial translation, v13.1.26), Article 48, Ministry of Finance; Persons Subject to Corporate Tax Urged to File Returns and Settle Payables within Legal Timeframes (press release, 3 December 2024), Federal Tax Authority. Checked .

What the tax period is

Financial year (calendar year or 12-month accounting period)

A Taxable Person's Tax Period is its Financial Year, which is the Gregorian calendar year or the 12-month period for which it prepares financial statements; a business can apply to the FTA to change its Tax Period.

Applies to
All Taxable Persons
Checked

The FTA's example deadline

30 September 2026

Taxable Persons whose financial year ended on 31 December 2025, including those eligible for Small Business Relief, had to file their Corporate Tax Return and pay the tax due no later than 30 September 2026.

Applies to
Taxable Persons with a financial year ending 31 December 2025
Checked

Worked example: common year ends

Worked example

Deadlines for four financial year ends

The year ends are illustrations; each deadline is the calculator's result.

Tax period endsReturn and payment due
31 December 202630 September 2027
31 March 202731 December 2027
30 June 202731 March 2028
30 September 202730 June 2028

A calendar year ending 31 December 2026 is due by 30 September 2027.

What the calculator assumes and leaves out

  • Another date set by the FTA. The law lets the FTA set a different deadline. The calculator includes the one postponement found on the FTA's site, for tax periods ending on or before 29 February 2024.
  • Weekends and public holidays. The calculator shows the date the rule gives, without moving it for a weekend or a public holiday.
  • A change of tax period. A business can apply to the FTA to change its tax period. Enter the last day of the period that was actually approved.
  • Days left are counted from today's date in the UAE to the deadline. The page needs JavaScript for the count; the deadlines show without it.

Watch out

Late filing and late payment are penalised separately. The late payment penalty calculator works out the monthly charge on unpaid tax, and the guide to corporate tax penalties covers the rest.

Penalty for a late corporate tax return

AED 500/month (months 1-12); AED 1,000/month (month 13 onwards)

Late filing of a Corporate Tax Return is penalised at AED 500 for each month or part of a month for the first 12 months, then AED 1,000 for each month or part of a month from the 13th month, starting the day after the filing deadline.

Applies to
Corporate Tax Returns; the same scale applies to late Corporate Tax declarations
Checked

Frequently asked questions

When is the corporate tax return due in the UAE?

Within 9 months of the end of the tax period. For a calendar financial year ending 31 December 2026 the return and the payment are due by 30 September 2027.

Is the payment deadline the same as the filing deadline?

Yes. The Corporate Tax Law gives the same 9 months for paying the tax as for filing the return, unless the FTA sets another date.

What is the deadline for a financial year ending 30 June?

The calculator gives 31 March 2028 for a year ending 30 June 2027: the 9 months are counted from 1 July 2027, the day after the year ends.

Were the first deadlines extended?

Yes. FTA Decision No. 7 of 2024 moved the deadline for tax periods ending on or before 29 February 2024 to 31 December 2024.

What happens if the return or the payment is late?

A late return costs AED 500 for each month or part of a month for the first 12 months and AED 1,000 a month after that. Unpaid tax carries a penalty of 14% a year, charged monthly.

Does a business with small business relief file by the same date?

Yes. Businesses that elect small business relief file their return by the same deadline as other taxable persons.

Other calculators

Corporate tax calculator

The corporate tax due on the taxable income of a tax period, with the zero-rate band, the free zone split and the effective rate shown.

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Small business relief checker

Whether a business can elect small business relief for a tax period, and the reason if it cannot.

Open the calculator

Free zone de minimis test

Whether a qualifying free zone person stays within the limit on non-qualifying revenue, and the headroom left.

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Late tax payment penalty calculator

The penalty on corporate tax, VAT or excise tax paid late, month by month.

Open the calculator

All calculators

Sources

Official and primary sources we used for this page, with the date we last opened each one.

  1. Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments (consolidated, unofficial translation, v13.1.26), Article 53 Ministry of Finance. Accessed .
  2. Federal Tax Authority Calls on All Persons subject to Corporate Tax to File Their Tax Returns and Pay the Corporate Tax Due Within the Specified Timeframes to Avoid Late-Payment Penalties (press release, 2 September 2026) Federal Tax Authority. Accessed .
  3. Persons Subject to Corporate Tax Urged to File Returns and Settle Payables within Legal Timeframes (press release, 3 December 2024) Federal Tax Authority. Accessed .
  4. Corporate Tax in the UAE Ministry of Finance. Accessed .
  5. Cabinet Decision No. 75 of 2023 and its amendments on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022, table item 7 Ministry of Finance. Accessed .