UAE corporate tax: how to calculate the filing and payment deadline
The return and any payment are due within nine months of the end of the tax period. For a period ending on 31 December 2026, the standard deadline is 30 September 2027.
How to count the nine months
Start with the end date of the company’s tax period. If it ends on 31 December 2026, the standard filing and payment deadline is 30 September 2027. If it ends on 30 June 2026, the deadline is 31 March 2027. For a first or irregular period, check the corporate tax record in EmaraTax and confirm the period dates before putting a deadline in the calendar.
Who must file
The Federal Tax Authority (FTA) applies the nine-month deadline to taxable persons filing returns. A company eligible for Small Business Relief must still file a simplified return within that period. Taxable persons must file even when no tax is payable.
What the accounting team should do
- Confirm the tax period and access to EmaraTax.
- Close the books for the period and prepare the financial data and applicable tax adjustments for the return.
- File the return, save the confirmation and pay any tax due. Schedule both actions for the same deadline.