Direct Answer
The first major UAE corporate tax filing season reaches its peak on 30 September 2026 for businesses with a 31 December 2025 financial year-end.
If your company falls into this category, you must submit your Corporate Tax Return (Form CTRET1) through EmaraTax and pay any corporate tax due by 30 September 2026. The filing deadline is fixed at nine months after the end of the relevant tax period, and the Federal Tax Authority (FTA) does not grant filing extensions except in exceptional circumstances.
Certain businesses must also submit audited financial statements as part of their UAE corporate tax return. These include:
Businesses that do not meet the audit threshold must still prepare and attach IFRS-compliant financial statements. Although these financial statements do not need to be audited, they must be prepared in accordance with the applicable accounting standards.
Every business registered for UAE Corporate Tax is required to file a tax return, even if it:
The obligation to file a corporate tax return is separate from the obligation to pay corporate tax.
Key Takeaways
The Filing Deadline: 9 Months from Financial Year-End
The UAE Corporate Tax regime follows a straightforward filing rule. Businesses must complete their UAE corporate tax filing, submit Form CTRET1, and pay any Corporate Tax due within nine months after the end of their financial year.
For most UAE businesses operating on a calendar-year basis, the key filing deadline is 30 September 2026.
|
Financial Year-End |
CT Return and Payment Deadline |
Notes |
|
31 December 2024 |
30 September 2025 |
Already due. Businesses that have not filed are already accruing late filing penalties. |
|
31 December 2025 |
30 September 2026 |
Primary UAE corporate tax filing deadline for the majority of UAE businesses. Submit the CT return and pay any tax due by this date. |
|
31 March 2026 |
31 December 2026 |
Applies to businesses with a March financial year-end. The same nine-month filing rule applies. |
|
30 June 2026 |
31 March 2027 |
Applies to businesses with a June financial year-end, including certain newly incorporated entities. |
|
1 June 2023 to 31 May 2024 |
28 February 2025 |
First Corporate Tax filing period for eligible businesses in this financial year. Already due. |
Who Must File: No Exemptions from the UAE Corporate Tax Filing Obligation
Every business that is registered for UAE Corporate Tax through EmaraTax must complete a UAE corporate tax filing for every applicable tax period. There are no general exemptions from the filing requirement.
It is important to distinguish between the obligation to file a Corporate Tax return and the obligation to pay Corporate Tax. A business may have no Corporate Tax liability, but it is still legally required to submit its Corporate Tax Return (Form CTRET1) within the prescribed deadline. For example:
The following categories of businesses are all required to complete their UAE corporate tax filing within nine months after the end of their financial year.
Mainland UAE Companies
Mainland companies must submit their Corporate Tax Return through EmaraTax, attach the required financial statements, and pay any Corporate Tax due.
The applicable Corporate Tax rates are:
Free Zone Companies (Qualifying Free Zone Persons)
Qualifying Free Zone Persons (QFZPs) must file a Corporate Tax return through EmaraTax, even where no Corporate Tax is payable.
Every QFZP is required to attach audited financial statements, regardless of annual revenue. The Corporate Tax return must also confirm the business’s QFZP status so that the 0% Corporate Tax rate continues to apply to qualifying income.
Free Zone Companies (Non-QFZPs)
Free zone companies that do not qualify as Qualifying Free Zone Persons must complete their UAE corporate tax filing through EmaraTax, attach the required financial statements, and pay Corporate Tax at the applicable rate on taxable income exceeding AED 375,000.
Corporate Tax Groups
A Tax Group Parent submits a single Corporate Tax return on behalf of the entire Corporate Tax Group through EmaraTax.
The return must include audited Aggregated Financial Statements, and any Corporate Tax liability is calculated and paid at the group level.
Small Business Relief (SBR) Electors
Businesses electing Small Business Relief must still submit a Corporate Tax return.
The return must include the SBR election, and supporting financial statements should demonstrate that annual revenue remains within the applicable AED 3 million threshold.
Nil-Profit Businesses
Businesses that recorded no taxable income are still required to complete a UAE corporate tax filing.
A nil Corporate Tax return confirms that taxable income for the relevant tax period is zero. Although no Corporate Tax payment is required, filing the return remains mandatory.
Non-Resident Businesses with a UAE Permanent Establishment
Non-resident businesses operating through a UAE Permanent Establishment (PE) must file a Corporate Tax return covering their UAE taxable activities.
The return must be submitted through EmaraTax together with financial statements relating to the UAE PE.
The Audit Requirement: Three Categories That Must Submit Audited Financial Statements
Not every UAE business is required to submit audited financial statements with its UAE corporate tax filing. However, three categories of businesses are legally required to attach audited financial statements as part of their Corporate Tax return.
|
Category |
Audit Required? |
Legal Basis |
Notes |
|
Standalone company with revenue above AED 50 million |
Yes, Full statutory audit |
Ministerial Decision No. 84 of 2025 |
Financial statements must comply with IFRS or IFRS for SMEs and be submitted with the Corporate Tax return within nine months after the financial year-end. |
|
Qualifying Free Zone Person (QFZP) |
Yes, Full statutory audit |
Ministerial Decision No. 84 of 2025 |
Applies regardless of annual revenue. The audit supports compliance with QFZP conditions, including qualifying income, economic substance, and the de minimis requirements. |
|
All Corporate Tax Groups |
Yes, Audited Aggregated Financial Statements |
FTA Decision No. 7 of 2025 |
Mandatory for every Corporate Tax Group for tax periods beginning on or after 1 January 2025. The previous AED 50 million threshold no longer applies. Aggregated Financial Statements must eliminate intra-group transactions. |
|
Standalone company with revenue below AED 50 million (non-QFZP) |
No, Unaudited management financial statements are sufficient |
Ministerial Decision No. 84 of 2025 |
Businesses must still prepare IFRS or IFRS for SMEs-compliant financial statements and maintain adequate books and records, even where an audit is not required. |
|
Small Business Relief elector |
No |
FTA Small Business Relief Guidance |
Businesses must maintain financial records demonstrating that annual revenue did not exceed AED 3 million during the applicable eligibility period ending on or before 31 December 2026 |
Tax Group Audit: The AED 50 Million Threshold Has Been Removed
One of the most frequently misunderstood aspects of the UAE corporate tax filing process is the audit requirement for Corporate Tax Groups.
Before FTA Decision No. 7 of 2025, Corporate Tax Groups were required to submit audited financial statements only if their consolidated annual revenue exceeded AED 50 million. That threshold no longer applies.
For tax periods beginning on or after 1 January 2025, every Corporate Tax Group must prepare and submit audited Aggregated Financial Statements, regardless of the group’s size or annual revenue.
For example, a Corporate Tax Group comprising two businesses that each generate AED 2 million in annual revenue must still prepare audited Aggregated Financial Statements and submit them as part of their UAE corporate tax filing.
It is important to note that Aggregated Financial Statements are different from standard consolidated IFRS financial statements. They are a special-purpose set of financial statements prepared by combining the standalone financial statements of the parent company and each subsidiary included in the Corporate Tax Group while eliminating all intra-group transactions.
These financial statements must comply with the applicable IFRS standards and be audited in accordance with the International Standards on Auditing (ISAs) before they are submitted with the Corporate Tax return.
The FTA’s Public Clarification CTP007 (September 2025) provides additional guidance on preparing Aggregated Financial Statements for Corporate Tax purposes.
The Audit Bottleneck: Act Before the Filing Deadline
Demand for statutory audit services has increased significantly ahead of the September 2026 UAE corporate tax filing deadline.
Since late 2025, audit firms across Dubai, Abu Dhabi, and the wider UAE have reported growing capacity constraints. This increase in demand has been driven by two major developments:
Businesses with a 30 September 2026 filing deadline must submit their audited financial statements together with their Corporate Tax return. Because both documents are required at the time of filing, businesses should not wait until the last minute to begin the audit process.
As a practical timeline:
Any business that has not yet engaged a UAE-approved audit firm for its FY2025 financial statements may face difficulties completing the audit before the filing deadline.
Small Business Relief Election Requirements
Small Business Relief (SBR) remains available only for tax periods ending on or before 31 December 2026, making the current filing cycle the final opportunity for many eligible businesses to benefit from the relief.
However, SBR is not applied automatically during the UAE corporate tax filing process.
Eligible businesses must actively elect Small Business Relief when submitting their Corporate Tax Return (Form CTRET1) through EmaraTax. Once the return has been filed, the election cannot generally be made retrospectively.
Businesses should also consider the impact of the election on future tax losses.
Tax losses incurred during a period in which a business elects Small Business Relief cannot be carried forward to reduce future taxable profits.
Conversely, if the business does not elect SBR, the immediate Corporate Tax liability may still be zero because of the tax loss, while preserving the ability to carry those losses forward under the standard Corporate Tax regime.
For businesses that expect annual revenue to remain below AED 3 million through the end of 2026 and are generating taxable profits, electing Small Business Relief can eliminate their Corporate Tax liability for the relevant period.
Given these implications, businesses should carefully evaluate whether electing SBR aligns with their longer-term tax position before completing their UAE corporate tax filing.
Frequently Asked Questions
What is the penalty for missing the September 30, 2026, CT filing deadline?
AED 500 per month for the first 12 months of late filing, rising to AED 1,000 per month from Month 13, continuing until the return is filed. Additionally, 14 percent annual interest applies on any unpaid tax from the original due date. There is no provision for self-granted extensions. The FTA does not grant deadline extensions except in documented exceptional circumstances applied for before the deadline.
Does my free zone company pay CT even if it qualifies for QFZP status?
A QFZP pays 0% CT on qualifying income and 9% CT on non-qualifying income. Even if all income is qualifying and the CT payable is zero, the QFZP must still register for CT, prepare audited financial statements, and file a CT return by the deadline. The filing and audit obligations are separate from the tax payment obligation.
My company has been running at a loss since June 2023. Do I still need to file?
Yes. Every Corporate Tax (CT)-registered entity must file a tax return, regardless of whether it reports a profit or a loss. A nil or negative taxable income does not eliminate the filing obligation. The return confirms the loss position and, if applicable, establishes the carry-forward loss amount that can be offset against future profits. Not filing forfeits the ability to formally record those losses.
How do I file the CT return in EmaraTax?
Log in to EmaraTax at eservices.tax.gov.ae using your UAE Pass credentials. Navigate to Corporate Tax. Select the relevant tax period and complete Form CTRET1. Attach your financial statements and any required schedules. Pay any tax due through the FTA’s payment gateway (bank transfer, e-dirham). Receive digital confirmation. The entire process is online. Paper filings are not accepted.
How does IncHub support CT return filing?
IncHub Financial Services FZCO provides CT return preparation and filing through EmaraTax, financial statement review and IFRS compliance checks, Small Business Relief election analysis, coordination with FTA-approved audit firms for audited statements, and ongoing CT compliance monitoring. Contact us at inchub.ae.
Verified Sources and References
1. Kayrouz and Associates – UAE Compliance Calendar 2026: CT, VAT and Deadlines (April 2026)
2. FTA Decision No. 7 of 2025 – Audited Special Purpose Financial Statements for Tax Groups (Official)
3. PwC UAE – Requirements for Special Purpose Financial Statements for Tax Groups (August 2025)
4. Ministerial Decision No. 84 of 2025 – Audited Financial Statements for CT Purposes (Official)
5. EGSH – Corporate Tax Return Filing UAE: Deadlines and Penalties 2026 (May 2026)
6. The Accountant LLC – UAE Corporate Tax Filing Deadline 2026
7. Beyond Numbers UAE – CT Aggregated Financial Statements and CTP007 (October 2025)
8. Movingo – UAE Corporate Tax and Compliance Updates 2026 (March 2026)
