UAE Corporate Tax, Filing Deadline Extensions and Registration Reminders

On 15 August 2026, the UAE Federal Tax Authority (FTA) issued a decision extending the corporate tax filing deadline for companies with a financial year ending 31 December 2025. These taxpayers now have until 31 October 2026 to file their first corporate tax return under Federal Decree-Law No. 47 of 2022. The extension was granted to accommodate businesses still adapting to the UAE's relatively new corporate tax regime, which became effective for financial years starting on or after 1 June 2023.

The FTA emphasized that this extension applies only to the filing of the tax return itself, it does not extend the deadline for paying any tax due. Taxpayers remain obligated to settle their tax liability by the original due date. Failure to pay on time will result in late payment penalties of 1% per month on the unpaid amount, calculated from the day following the original due date.

For entities that have not yet registered for corporate tax, the FTA reiterated that late registration penalties of AED 10,000 may apply. Registration is mandatory for all companies and commercial entities incorporated in the UAE, including free zone companies, regardless of whether they qualify for the 0% rate. The FTA urged all unregistered entities to complete registration immediately through the EmaraTax portal to avoid penalties.