Frequently asked questions
When is the Corporate Tax return due?
Nine months after the end of your financial year. A year ending 31 December 2026 means a return and payment due by 30 September 2027.
What is the penalty for registering late?
AED 10,000, which the FTA will waive if you file your first Corporate Tax return or annual declaration within seven months of the end of your first tax period.
What is Small Business Relief?
Resident businesses with revenue of AED 3 million or less can elect to be treated as having no taxable income, giving an effective 0% rate. It sunsets for tax periods ending after 31 December 2026.
Guides on this topic
Last Chance: UAE Corporate Tax Registration Penalty Waiver (2026 Deadlines)Corporate Tax Exemption in UAE: A Complete Guide for Businesses in 2026Corporate Income Tax in UAE: Complete 2026 GuideCorporate Tax Consultants in Dubai | FTA-Registered Tax ExpertsCorporate Tax Filing UAE: Everything You Need to KnowCorporate Tax Rate in UAE: 0% to 9% Complete Guide 2026
