Next deadline:Corporate Tax return — 30 September 2026 (financial year ending 31 Dec 2025)
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UAE Corporate Tax · VAT · Audit · Accounting

Never Miss a UAE Tax Deadline Again

Corporate Tax registration and returns, VAT, audit and accounting each carry a hard FTA deadline — and a real penalty for missing it. Avyanco’s Chartered-Accountant-led team tracks every date and files on time, so you never pay a late fee.

Until the Corporate Tax return deadline for a 31 December 2025 financial year-end.

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Mark Your Calendar

Your Upcoming UAE Tax Deadlines

The dates the Federal Tax Authority expects you to hit — and what each one is for.

Next up 30 Sep 2026

Corporate Tax return & payment

For a financial year ending 31 December 2025 — due within 9 months of year-end.

Every quarter

VAT return & payment

Recurs each VAT period — due within 28 days of the period end (quarterly for most businesses, monthly for larger ones).

3 months

Corporate Tax registration

New companies must register within 3 months of incorporation (existing-company deadlines have passed).

30 days

VAT registration

Register within 30 days of your taxable turnover crossing AED 375,000.

With the CT return

Audited financial statements

Required for Qualifying Free Zone Persons, AED 50m+ revenue and tax groups (MD 84 of 2025).

Dates depend on your financial year, licence and turnover and can change. Confirm your exact deadlines on the FTA’s EmaraTax portal or with our team.

What’s Due & What It Costs to Miss

Every Filing, Its Benefit & Its Penalty

Six obligations most UAE businesses share — the value of getting each right, and the fine for getting it late.

Corporate Tax Registration

One-time registration on EmaraTax to obtain your Corporate Tax Registration Number — mandatory for every taxable person, including free-zone companies taxed at 0%. It keeps you eligible for reliefs like Small Business Relief and QFZP status.

DeadlineNew companies: within 3 months of incorporation.
PenaltyAED 10,000 fixed late-registration penalty. FTA may waive it if you file your first return within 7 months of your first tax period.

Corporate Tax Return Filing

Your annual Corporate Tax return and payment through EmaraTax. Filed correctly, you pay only the 9% due above AED 375,000 of taxable income, claim your reliefs and stay off the FTA's radar.

DeadlineWithin 9 months of your financial year-end — 30 Sep 2026 for a 31 Dec 2025 year-end.
PenaltyAED 500/month, rising to AED 1,000/month. Plus 14% per year on any unpaid tax from the due date.

VAT Registration & Returns

Register once you cross the threshold, then file periodic returns and recover input VAT. Correct VAT keeps you trading legally and protects your cash flow and margins.

DeadlineRegister within 30 days of AED 375,000 turnover; file & pay within 28 days of each tax period.
PenaltyAED 10,000 late registration · AED 1,000–2,000 late filing. Late payment accrues 14% per year (from 14 April 2026).

Audit & Assurance

Independent, IFRS-based audited financial statements that satisfy the FTA, banks and investors — and, for Qualifying Free Zone Persons, protect your 0% Corporate Tax rate.

DeadlinePrepared for each financial year, ready to support your Corporate Tax return.
PenaltyLoss of 0% QFZP status + CT penalties. Mandatory for QFZPs, AED 50m+ revenue and tax groups under Ministerial Decision 84 of 2025.

Accounting & Bookkeeping

IFRS-compliant books are the foundation of every Corporate Tax and VAT return and every audit. Accurate, up-to-date accounts mean accurate tax and no year-end surprises.

DeadlineOngoing — records must be kept for at least 7 years.
PenaltyFTA record-keeping penalties. Poor records also drive wrong tax positions and the filing penalties above.

Due Diligence & Compliance Review

A pre-emptive review of your tax, accounting, UBO/AML and licence position — we find and fix the gaps before the FTA, your bank or an investor does.

DeadlineBest done before your CT and VAT filing dates, and ahead of any transaction.
PenaltyAvoids the penalties above. Undetected non-compliance risks fines plus bank-account and licence problems.
The Cost of Missing a Deadline

Late Fees Add Up Fast

These are the FTA penalties a single missed date can trigger. Filing on time is far cheaper than any of them.

AED 10,000Late Corporate Tax registrationFixed one-off penalty
AED 500 → 1,000Late CT return, per monthFirst 12 months, then higher
AED 10,000Late VAT registrationPlus back-dated VAT due
AED 1,000 → 2,000Late VAT returnFirst offence, then repeat
14% / yearLate payment (CT & VAT)On the outstanding balance
0% rate lostNo audit where requiredFree-zone QFZP status at risk
Why Avyanco

Deadlines Handled, Penalties Avoided

Chartered-Accountant-Led

A qualified tax and audit team that reads the FTA guidance so you don't have to.

Deadline-Managed for You

We track every registration, return and audit date and file ahead of time.

21+ Years in the UAE

Two decades advising founders, SMEs and groups through every regulatory shift.

One Team, Every Filing

Corporate Tax, VAT, audit and accounting under one roof — nothing falls between advisers.

Simple & Fast

From Worried About Dates to Fully Compliant

01

Book a free deadline review

Tell us your licence, financial year and turnover — we confirm exactly what you owe and when.

02

We map your dates & penalties

You get a clear calendar of every Corporate Tax, VAT and audit date, and the penalty each one avoids.

03

We register, file & keep you compliant

Our team handles EmaraTax registration, returns, audit and bookkeeping — filed on time, every time.

FAQ

Deadline & Penalty Questions

When is my UAE Corporate Tax return due?

Your Corporate Tax return and payment are due within nine months of the end of your financial year. For a year ending 31 December 2025, that means by 30 September 2026. Registration is a separate, earlier obligation. Always confirm your exact date on the FTA's EmaraTax portal.

What is the penalty for missing the Corporate Tax deadline?

Late filing carries AED 500 for each month (or part-month) in the first 12 months, then AED 1,000 per month afterwards, and any unpaid tax accrues a late-payment penalty of 14% per year. Late registration is a separate fixed AED 10,000 penalty.

Do free zone companies have to file Corporate Tax?

Yes. Free-zone companies — including Qualifying Free Zone Persons taxed at 0% — must register for Corporate Tax and file a return. The 0% rate applies to qualifying income; it does not remove the obligation to register, keep audited accounts and file.

When must I register for VAT, and what is the penalty?

VAT registration is mandatory once your taxable turnover exceeds AED 375,000 in the past 12 months (or you expect to exceed it in the next 30 days). You must apply within 30 days; missing that triggers a AED 10,000 penalty plus VAT owed on supplies since you crossed the threshold.

When are VAT returns due?

VAT returns and payment are due within 28 days of the end of each tax period (monthly or quarterly, as assigned by the FTA). Late filing is AED 1,000 for a first offence and AED 2,000 for a repeat within 24 months, with late-payment penalties on top.

Does my company need an audit?

Under Ministerial Decision 84 of 2025, audited financial statements are required for taxable persons with revenue above AED 50 million, for all Qualifying Free Zone Persons (to keep the 0% rate) and for tax groups. Many free zones and banks also require audited accounts regardless.

Can the AED 10,000 Corporate Tax registration penalty be waived?

Yes. The FTA waives — or refunds — the AED 10,000 late-registration penalty where the taxable person files its first Corporate Tax return (or annual declaration) within seven months of the end of its first tax period. Conditions apply; check your eligibility on EmaraTax.

Talk to a Tax Adviser Before Your Deadline

One conversation confirms every date you need to hit — and puts an expert team in charge of hitting them.

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