UAE Corporate Tax 2025 | Filing & Registration Deadlines

The UAE has introduced Corporate Tax (CT) to align with international tax standards and strengthen the country’s economic framework. Businesses and individuals carrying out commercial activities must now comply with clear registration and filing requirements to avoid penalties. At Tawakal Services, we guide our clients through every step of this process, ensuring full compliance with Federal Tax Authority (FTA) regulations.

Who Needs to Register for Corporate Tax?

Natural Persons (Individuals):
- Sole proprietors or partners engaged in business activities.
- Registration is mandatory if annual turnover exceeds AED 1,000,000 in a calendar year.
Juridical Persons (Companies and Entities):
- UAE-registered companies, Free Zone entities, and other juridical persons carrying out business activities.
- Non-resident entities with a Permanent Establishment (PE) or earning income in the UAE.

Key Registration Deadlines

Natural Persons:
- If turnover exceeded AED 1,000,000 in 2024, the deadline to register was 31 March 2025.
- In future years, registration must be completed by 31 March of the following year once the threshold is crossed.
Resident Juridical Persons (Companies):
- Entities licensed before 1 March 2024 must follow FTA-specified deadlines based on license issuance month (ranging from May to December 2024).
- New companies incorporated after 1 March 2024 must register within three months of incorporation.
Non-Resident Entities:
- With an existing PE before 1 March 2024 → Register within nine months.
- PE established after 1 March 2024 → Register within six months.
- Nexus (e.g., property income) established after 1 March 2024 → Register within three months.

Corporate Tax Filing Deadlines

Corporate Tax Returns must be filed annually.
The deadline is nine months from the end of the financial year.

Example: If your financial year ends on 31 December 2024, the filing and payment deadline is 30 September 2025.

Penalties for Late Registration or Filing

AED 10,000 penalty for missing the registration deadline.
Additional fines and interest may apply for late filing or delayed tax payments.
However, the FTA has introduced a penalty waiver scheme, allowing businesses to avoid or recover penalties if they submit their first tax return within seven months of the end of their financial year.

How to Register

Registration is completed through the FTA’s EmaraTax Portal. Businesses already registered for VAT or Excise can log in directly, while new users must create an account.