United Arab Emirates Tax & Filing Deadlines

Annual Corporate Tax return for UAE companies, filed via the FTA's EmaraTax portal within 9 months of the financial year-end. First returns are due for periods starting on or after 1 June 2023. The rate is 0 percent on the first AED 375,000 of taxable profit and 9 percent above that. A 15 percent Domestic Minimum Top-up Tax applies from 1 January 2025 to multinational groups with consolidated global revenue of EUR 750 million or more. A natural person is in scope only if turnover from business activities exceeds AED 1 million in a calendar year.

All UAE companies must register for Corporate Tax with the FTA, regardless of whether they expect to pay tax. Registration deadlines depend on the date of incorporation and license issuance, generally within months of effective dates announced by the FTA. A late registration carries an AED 10,000 penalty under Cabinet Decision 75 of 2023 as amended. The Federal Tax Authority announced in 2025 that it would waive the penalty for taxpayers who file their first return within seven months of the end of their first tax period, so check the current FTA notice before assuming it still applies. Registration timelines are set by FTA Decision No. 3 of 2024. A natural person must register once turnover from business activities passes AED 1 million.

Quarterly VAT return for most UAE businesses (some larger taxpayers file monthly). Due 28 days after the end of each tax period via EmaraTax. A business must register for VAT when taxable supplies and imports in the previous 12 months exceeded AED 375,000, or are expected to exceed it in the next 30 days. A business can register voluntarily if supplies and imports or taxable expenses exceeded AED 187,500. Late registration carries a fine of AED 10,000. The standard rate is 5 percent.

Annual renewal of the UAE trade license. Each Free Zone Authority and mainland DED has its own renewal process. Late renewal incurs penalties and can suspend operations. Free zone licences must be renewed every year. DMCC, DIFC, ADGM, JAFZA, IFZA, RAKEZ and other authorities each run their own portal and timeline. Late renewal commonly attracts fines of AED 250 to AED 500 a month, and the authority can suspend the licence. Renewal normally needs an up-to-date Ejari or lease, audited accounts where they are mandatory and evidence of continued substance.

The Economic Substance Regulations notification and report requirements have been cancelled. The Ministry of Finance cancelled economic substance reporting under Cabinet Decision No. 98 of 2024, which amended Cabinet Decision No. 57 of 2020, for financial years ending after 31 December 2022. Companies no longer file the annual notification or the substance report for those years. Obligations for earlier years remain.

Annual Ultimate Beneficial Owner declaration filed with the licensing authority (Free Zone or DED). Identifies natural persons with 25%+ ownership or substantial control. The register must hold each beneficial owner's full name, nationality, date of birth, address and the percentage and nature of ownership or control. A beneficial owner holds 25 percent or more of the share capital or voting rights, or exercises control by other means. The register is kept by the company and filed with the licensing authority.