2026 UAE Corporate Tax Deadlines, FTA Registration Penalties & Compliance Checklist
Published by Valusage Technical Tax Practice • Updated for EmaraTax Rules
Under Cabinet Decision No. 75 of 2023 and Cabinet Decision No. 10 of 2024, the UAE Federal Tax Authority (FTA) enforces strict deadlines and administrative penalties for failure to register, late filing, or inaccurate disclosures regarding Corporate Tax.
1. Mandatory Registration Deadline & Fines
All taxable entities (including Free Zone companies, Mainland LLCs, and foreign entities operating via Permanent Establishment) must obtain a Corporate Tax Registration Number (TRN). Failure to submit a tax registration application within the prescribed timeline incurs an administrative penalty of AED 10,000.
2. Tax Return Filing Window (9 Months)
Every taxable person must file a Corporate Tax return and settle the due tax liability within 9 months following the end of their financial tax period:
- Tax Period Ending 31 December 2025: Deadline is 30 September 2026.
- Tax Period Ending 31 March 2026: Deadline is 31 December 2026.
- Tax Period Ending 30 June 2026: Deadline is 31 March 2027.
3. Late Filing & Payment Penalties
Late submission of a tax return incurs a AED 500 monthly penalty for the first 12 months, increasing to AED 1,000 per month thereafter. Unpaid tax balances accrue late payment penalties equal to 14% per annum calculated daily from the due date.
Need a Corporate Tax Health Check?
Speak with a Valusage tax specialist to review your TRN registration status and filing strategy.