The 30 September 2025 corporate tax filing deadline is approaching for calendar-year businesses in the UAE. If your financial year runs from 1 January to 31 December 2024, your corporate tax return and any payment are due by 30 September 2025. The Federal Tax Authority requires both filing and payment within nine months of the end of the tax period.

This guide explains who must file, what to prepare, key dates, penalties for late compliance, and how Hope Ventures can support you.

Who Must File

Corporate tax in the UAE is charged at 9% on taxable income above AED 375,000. Income up to and including AED 375,000 is taxed at 0%. Note that AED 375,000 is a taxable income threshold, not a revenue threshold.

Most UAE businesses that meet the definition of a taxable person must register and file. This includes resident juridical persons and many free zone entities. Qualifying Free Zone Persons may be eligible for a 0% rate on qualifying income, and they still must register and file a corporate tax return.

Natural persons come into scope if they are conducting a business or business activity and their annual turnover exceeds AED 1 million. If that threshold is met in 2024, registration is required, and for a calendar-year period the first return is due by 30 September 2025.

Key Dates You Cannot Miss:

• General rule: file the corporate tax return and pay any tax due within nine months after the end of your tax period.
  Example: 1 January 2024 to 31 December 2024 period, due 30 September 2025.
  
• Payment timing: payment is due by the same nine-month deadline as the return.
  
• Important note: the FTA granted limited extensions for some first-year periods that ended on or before 29 February 2024. Those do not apply to calendar-year 2024 periods. Unless the FTA announces a new extension, follow the standard nine-month rule.

There is no quarterly corporate tax return requirement in the UAE. Returns are filed once per tax period.

Documentation Checklist

Have these ready before you file:

• Financial statements for the tax period. Audited financial statements are required for Qualifying Free Zone Persons as a condition of that status.
  
• Trial balance and supporting schedules, including fixed asset and depreciation schedules.
  
• Related-party and transfer pricing disclosures, with master and local files if thresholds are met.
  
• Tax computation worksheets that reconcile book to taxable income.
  
• Registration details and any board approvals needed to authorize filing in EmaraTax.
  
  

Penalties You Should Understand

• Late registration: AED 10,000 for failing to register within FTA timelines.
  
• Late return filing: an administrative penalty accrues monthly. AED 500 per month for the first 12 months, then AED 1,000 per month thereafter, starting the day after the deadline.
  
• Late payment: a monthly penalty applies at an annualized rate of 14% until the outstanding amount is settled.
  
• Other non-compliance: the FTA may apply penalties for record-keeping failures and similar issues, commonly AED 10,000 per violation, rising to AED 20,000 for repeat cases within 24 months.
  

Special Situations

• Free zones: Free zone entities must register and file. Qualifying Free Zone Persons can access a 0% rate on qualifying income if all conditions are met, including economic substance, audited financial statements, and transfer pricing compliance.
  
• Large multinationals: Separate from the 9% corporate tax, the UAE has introduced a 15% domestic minimum top-up tax for groups with consolidated global revenue of at least EUR 750 million. If you are in scope, timelines and filings may differ. Seek specialized advice.

How Hope Ventures Helps

Staying compliant takes planning, attention to detail, and up-to-date knowledge of FTA rules. Our team manages the process end to end so you can focus on operations.

• Accurate tax computations and return preparation in EmaraTax
  
• Deadline tracking and penalty risk management
  
• Transfer pricing documentation and related-party support
  
• Year-round bookkeeping and financial reporting for clean audit trails
  
• Advisory on free zone status, qualifying income, and group structuring
  

We also provide integrated services that support compliance across your business lifecycle, including:
 mainland company setup services, free zone company setup services, and dedicated corporate tax services in Dubai UAE.

Our accounting and bookkeeping services maintain the financial records you need for accurate corporate tax reporting. If you are also managing indirect tax, our VAT registration and filing services give you a single, integrated team for day-to-day compliance.

What To Do Now

1. Confirm your tax period and identify your exact due date.
   
2. Gather financials, transfer pricing documentation, and support schedules.
   
3. Reconcile book to tax and finalize computations.
   
4. File and pay through EmaraTax well before 30 September 2025.

Avoid last-minute stress and penalties. Contact Hope Ventures for professional UAE corporate tax support. We will prepare, review, and submit your corporate tax return on time, while helping you optimize your position within the rules.

UAE Corporate Tax FAQs:

Disclaimer: Hope Ventures FZ-LLC provides Guidance for businesses preparing to participate in public sector opportunities.

Pragati Rawatkar Content Writer

Pragati Rawatkar is an excellent content writer and expert in blog writing, as well as having good skills in social media management. Pragati is passionate about helping her clients reach their goals, expand their online presence, and create meaningful connections with their audiences.

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