UAE Corporate tax is now a key responsibility for companies operating in the UAE. Many UK business owners have set up companies in Dubai or other Emirates. They want clarity on corporate tax rules. One of the most common questions is about deadlines.
The corporate tax filing deadline 2026 is important for all registered businesses. Missing the deadline can lead to penalties. This blog explains corporate tax deadlines in a simple way. It is written for business owners, finance managers, and directors.
Flyingcolour® helps UK based entrepreneurs understand UAE tax rules clearly and correctly.
When is Corporation Tax Due
Corporation tax is due after the end of a company’s financial year. In the UAE, corporate tax does not follow the calendar year for all companies. It depends on the accounting period chosen during registration.
For most companies, the tax due date is nine months after the end of the financial year. This rule applies to both tax filing and payment.
For example
If a company’s financial year ends on 31 December 2025, the corporation tax due date will be 30 September 2026.
This date applies to submitting the return and paying the tax.
Corporation Tax Payment
UAE Corporation tax payment must be completed before the deadline. The Federal Tax Authority does not allow late payments without penalties.
Payment is done online through the FTA portal. Companies must calculate taxable profit before payment.
Key points to remember
- Payment and filing have the same deadline
- Late payment leads to fines
- Interest may apply on unpaid tax
Flyingcolour® advises businesses to prepare early to avoid cash flow stress.
Corporation Tax Deadlines
Corporation tax deadlines depend on the financial year end. There is no single fixed date for all businesses.
Most UAE companies will face their first full corporate tax deadline in 2026. This is because the tax law started in mid 2023.
Here is a simple table example
- Financial year end 31 December 2025
- Corporate tax deadline 30 September 2026
- Financial year end 30 June 2025
- Corporate tax deadline 31 March 2026
Knowing your deadline helps avoid last minute issues.
Tax Due Date for Corporations
The tax due date for corporations is the final date to complete two actions
- Filing the corporate tax return
- Paying the corporate tax amount
Both actions must be done before the deadline. Filing without payment is not enough.
Many companies assume they can pay later. This is incorrect. The FTA treats late payment as non compliance.
Paying HMRC Corporation Tax
UK businesses are familiar with paying HMRC corporation tax. UAE corporate tax works differently.
HMRC uses UK accounting rules. The UAE uses its own tax framework. Payment is made to the Federal Tax Authority, not HMRC.
However, UK companies with UAE branches must manage both systems carefully. Double tax treaties help avoid paying tax twice.
Flyingcolour® helps UK companies align UAE and UK tax planning smoothly.
Corporation Tax Due
Corporation tax due depends on taxable income. The UAE applies a standard rate of 9 percent on profits above the exemption threshold.
Some businesses may qualify for 0 percent tax. This includes small businesses and free zone companies that meet conditions.
Even if tax due is zero, filing is still required.
Important reminder
- No tax due does not mean no filing
- All registered companies must submit returns
HMRC Corporation Tax Payments
HMRC corporation tax payments are separate from UAE corporate tax payments. UK companies operating in the UAE must treat them as two different obligations.
HMRC payments follow UK deadlines
- UAE corporate tax payments follow FTA deadlines
Failure in either country can cause compliance issues. Good planning avoids penalties in both regions.
When Corporation Tax Due
When corporation tax is due depends on three factors
- Financial year end
- Tax registration date
- FTA rules
Most companies will see their first corporate tax due date in 2026. Businesses that started earlier may have earlier deadlines.
Always check your FTA portal for exact dates.
HM Revenue and Customs Corporation Tax
HM Revenue and Customs corporation tax rules do not apply in the UAE. But UK companies must still report overseas income in the UK.
The UAE has signed agreements with the UK to prevent double taxation. This helps businesses avoid paying tax twice on the same profit.
Flyingcolour® works with tax advisors to manage this cross border reporting.
Corporate Tax Deadline Dubai 2023
Corporate tax deadline Dubai 2023 applied mainly to registration and early compliance steps.
In 2023, businesses were required to
- Understand corporate tax law
- Register with the FTA
- Prepare accounting systems
Actual filing for most companies happens later. This leads many businesses to focus on 2026 deadlines.
UAE Corporate Tax Return Due Date
The UAE corporate tax return due date is nine months after the financial year end.
This rule applies to all taxable persons. It includes mainland companies, free zone entities, and foreign companies with UAE presence.
The FTA does not usually grant automatic extensions.
Corporate Tax Filing Deadline 2026
The corporate tax filing deadline 2026 is critical. Many companies will file their first full return in this year.
Reasons why 2026 matters
- First full tax cycle completed
- Higher enforcement expected
- Penalties more likely
Companies should prepare accounts early and review taxable income carefully.
Flyingcolour® recommends starting preparation at least three months before the deadline.
When Are Corporate Tax Returns Due With Extension
Many business owners ask if extensions are allowed. In the UAE, extensions are not guaranteed.
The FTA may grant extensions in rare cases. This usually applies to exceptional circumstances.
You should not rely on extensions. Always plan to file on time.
Corporate Tax Filing UAE
Corporate tax filing UAE is done through the FTA online portal.
Basic steps include
- Log in to FTA portal
- Select corporate tax return
- Enter financial data
- Submit return
- Pay tax due
The system is digital. Errors can lead to fines.
Flyingcolour® assists businesses with accurate filing and review.
Corporate Tax Registration Dubai
Corporate tax registration Dubai is mandatory for most companies.
Registration must be completed before filing. Some businesses had early registration deadlines based on license issue dates.
Failure to register can result in penalties even if no tax is due.
Corporate Tax Deadline September
Corporate tax deadline September is common because many companies follow a December year end.
For these companies
- Financial year end 31 December
- Deadline 30 September
This date will be very busy. Early preparation helps avoid portal delays.
FTA Corporate Tax
FTA corporate tax is regulated by the Federal Tax Authority.
- The FTA handles
- Registration
- Filing
- Payments
- Audits
- Penalties
All communication happens through the online portal. Businesses must keep records for at least seven years.
FAQs
What is the last date to file corporate tax return in Dubai?
The last date is nine months after the financial year end. For companies with a 31 December year end, the deadline is usually 30 September.
What is the due date for a corporate tax return?
The due date is the same for filing and payment. It is nine months after the end of the financial year.
When should a company register for corporate tax in the UAE?
A company should register as soon as it becomes taxable. Many businesses were required to register based on their license issue date.
How to know corporate tax period in UAE?
The corporate tax period is based on the company’s financial year. This is stated during registration and shown in the FTA portal.
How to file a corporate tax return in the UAE?
You file through the FTA online portal. You enter financial data, submit the return, and pay any tax due.
Is it compulsory to file corporate tax in the UAE?
Yes. Filing is compulsory even if the company has no tax to pay.
What is the due date for filing a corporate tax return in the UAE?
The due date is nine months after the end of the financial year.
How much does it cost to file corporate tax in the UAE?
The government does not charge a filing fee. However, professional service costs vary based on company size and complexity.
Flyingcolour® offers cost effective corporate tax filing support.
Final Thoughts
Corporate tax filing deadline 2026 will be a major compliance milestone for UAE businesses. UK companies operating from Dubai must understand these rules clearly.
Missing deadlines can be costly. Early planning saves time and money.
Flyingcolour® supports businesses with registration, filing, and compliance so you can focus on growth.
To learn more about Corporate Tax Return Filing Deadline 2026, book a free consultation with one of the Flyingcolour team advisors.
Disclaimer: The information provided in this blog is based on our understanding of current tax laws and regulations. It is intended for general informational purposes only and does not constitute professional tax advice, consultation, or representation. The author and publisher are not responsible for any errors or omissions, or for any actions taken based on the information contained in this blog.