10 Feb 2026
Key filing dates every UAE business must act on now
The UAE Corporate Tax framework is now fully in effect, and 2026 brings critical filing deadlines that businesses cannot afford to miss. Under Federal Decree-Law No. 47 of 2022, corporate tax returns and payments must be submitted within 9 months from the end of the relevant financial year/tax period.
For example:
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Financial year ending 31 December 2025 → Corporate Tax return and payment due on or before 30 September 2026
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Financial year ending 31 March 2026 → Corporate Tax return and payment due on or before 31 December 2026
All UAE Taxable Persons — including Free Zone entities — are required to register for Corporate Tax and file annual Corporate Tax returns, even where the applicable tax rate is 0%. Failure to register within the prescribed timeline may result in an AED 10,000 administrative penalty under Cabinet Decision No. 75 of 2023 (as amended).
Free Zone companies must also ensure compliance with qualifying income conditions and substance requirements to maintain tax benefits.
Why act now?
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Late registration penalties apply automatically
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Late filing or payment can trigger additional fines
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Errors or omissions may invite FTA scrutiny
How AMCA Auditing Can Help
At AMCA Auditing, we assist businesses with:
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Corporate Tax registration and filings
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Deadline tracking and compliance planning
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Free Zone tax eligibility assessments
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Audit-ready financial and tax reporting
Early preparation is the key to avoiding penalties and staying fully compliant.
Contact AMCA Auditing today to ensure your UAE Corporate Tax obligations for 2026 are handled correctly and on time.
