If you own or manage a business in the UAE, one of the most important dates to mark on your calendar is the corporate tax filing deadline 2025.
Filing on time is not just a requirement; it helps you avoid penalties and unnecessary stress.
With Corporate Tax now in force, knowing the key timelines, procedures, and official rules is essential. Read on to stay informed and ready in 2025.
What Is the Corporate Tax Filing Deadline in 2025?
The corporate tax filing deadline is the date by which businesses must submit their corporate tax returns and pay any tax due.
Under UAE law, this deadline is within nine months after the end of your tax period.
For example, if your financial year ends on 31 December 2024, your filing and payment deadline will be 30 September 2025.
The whole process is completed online through EmaraTax, the official e-filing platform of the Federal Tax Authority (FTA).
📚 Also read: UAE Corporate Tax Law: Everything You Need to Know
Corporate Tax Filing Deadlines by Business Type
While the filing process is similar for all taxable entities, your business structure determines certain compliance details.
✅ Deadlines for Companies Incorporated in the UAE
Mainland companies must file and pay within nine months from the end of their financial year.
✅ Deadlines for Free Zone Companies
Free Zone Persons follow the same nine-month filing and payment timeframe counted from the end of their tax period.
Qualifying Free Zone Persons may benefit from a 0% rate on qualifying income, but they must still meet all filing obligations.
✅ Deadlines for Foreign-Owned Entities Operating in the UAE
Foreign companies with a taxable presence in the UAE also follow the standard nine-month rule.
✅ Special Deadlines for Newly Registered Businesses
For newly registered companies, the deadline remains nine months from the end of their first chosen tax period.
📚 Also read: UAE Corporate Tax Registration Deadline
Key Rules for Corporate Tax Filing in 2025
Corporate Tax filing in 2025 follows a consistent rule:
Filing and payment must be completed within nine months after the end of the tax period, and both are submitted online through EmaraTax. Always check the FTA’s official updates for any clarifications or changes.
Corporate Tax Calendar 2025: Month-by-Month Guide
Planning your tax compliance around the calendar helps you avoid last-minute stress.
| Month | Task |
|---|---|
| January to March | Confirm your financial or tax period and calculate your exact nine-month deadline in EmaraTax. |
| April to June | Reconcile accounts, compile proof of expenses, and gather income documentation. |
| July to September | For 31 December year-ends, finalise your return and submit payment before 30 September 2025. |
| October to December | For March or April year-ends, file and pay within nine months of your period end. |
(The nine-month rule applies to all taxable businesses, including Free Zone Persons.)
📚 Also read: How to Calculate Corporate Tax in UAE
How to Prepare for the Corporate Tax Filing Deadline 2025
Taking the right steps early will save time and reduce errors.
✅ Gather Your Financial Records Early
Collect all bank statements, invoices, receipts, and other relevant records well before the deadline.
✅ Review Deductions and Allowable Expenses
Know what expenses can be deducted to lower your taxable income.
✅ Confirm Your Tax Period with the FTA
Your tax period determines your deadline, so verify it in EmaraTax.
✅ Update Your Accounting Software or System
Keeping your systems up to date ensures accuracy and compliance.
📚 Also read: How to File VAT Return in UAE Step-by-Step in FTA Portal
Step-by-Step Guide to Filing Corporate Tax in 2025
Here’s how to meet the deadline without unnecessary complications.
✅ Register or Verify Your Corporate Tax Account
Ensure your business is registered in EmaraTax and your details are correct.
✅ Log in to the EmaraTax Platform
Use the FTA’s official online portal for filing and payment.
✅ Fill in the Corporate Tax Return Form
Report taxable income, deductions, and calculate any tax due.
✅ Review and Submit Before the Deadline
Double-check your return to avoid mistakes and submit it along with payment before the nine-month cut-off.
Penalties for Missing the Corporate Tax Filing Deadline 2025
Filing late or paying late can lead to financial consequences.
✅ Late Filing and Payment Penalties
Late filing may result in administrative fines. Late payment is subject to a monthly penalty of 14 percent per annum, for each month or part thereof, on any unsettled payable tax from the day after the due date.
✅ Waiver or Refund in Limited Cases
The FTA may offer a waiver or refund for late registration penalties under specific conditions. This does not apply to all penalties, always check the latest FTA guidance before assuming relief applies.
Common Mistakes Businesses Make Before the Deadline
Avoid these errors to keep your compliance on track.
✅ Waiting Until the Last Minute
Delays increase the risk of mistakes and missing the deadline.
✅ Miscalculating Taxable Income
Ensure all income sources are reported correctly.
✅ Forgetting to Include Certain Income Sources
Failing to declare certain income can cause compliance issues and potential penalties.
Conclusion
Knowing the corporate tax filing deadline in 2025, understanding the nine-month rule, and using EmaraTax ensures compliance and peace of mind.
Prepare early, keep accurate records, and always verify your deadlines with the FTA.
For professional help with Corporate Tax, VAT returns, and overall compliance, you can work with Outsource Prime Accountants and Bookkeepers (OPAB).
Our expertise can guide you through accurate filings and on-time payments so you can focus on growing your business. Contact us anytime!
FAQs About Corporate Tax Filing Deadline 2025
What are the new tax rules in UAE 2025?
The FTA continues to issue clarifications on applying existing rules, including guidance for free zone companies, deductions, and transfer pricing. Always check the latest official Corporate Tax guides for updates.
What is the due date for a company tax return?
The deadline is nine months after your tax period ends. For example, if your period ends on 31 December 2024, you must file and pay by 30 September 2025.
What is the effective date of corporate tax in the UAE?
Corporate Tax applies to tax periods starting on or after 1 June 2023.
How to select the corporate tax period in the UAE?
When registering, select a financial year that corresponds to your tax period. Many businesses use the calendar year, but you can select another period if it suits your operations and complies with FTA guidelines.
