The introduction of corporate tax in the UAE in June 2023 represents a turning point for companies operating in the country. Under this new regime, every business that falls within the scope of the law is required to file a corporate tax return each year within nine months of the financial year-end. Even entities based in free zones—while often benefiting from a 0% corporate tax rate—are required to register and file returns on time.
Failure to comply can result in financial penalties, late payment interest, reputational risks, and in some cases, audits by the Federal Tax Authority (FTA).
Understanding the 2025 Corporate Tax Deadlines
The filing date depends entirely on your business’s chosen financial year:
- For January–December financial year:
- First tax period: 1 Jan 2024 – 31 Dec 2024
- Filing deadline: 30 Sep 2025
- For April–March financial year:
- First tax period: 1 Apr 2024 – 31 Mar 2025
- Filing deadline: 31 Dec 2025
Key Steps for Compliance Before the Deadline
To avoid last-minute issues and potential penalties, companies should take the following actions well in advance:
- Register with the FTA
Obtain a Corporate Tax Registration Number (TRN). Without registration, no return can be submitted. - Maintain Accurate Records
Keep complete books of account, audited financial statements, and evidence of income, expenses, and exemptions. - Prepare the Return
Calculate taxable income in accordance with FTA rules, apply available exemptions or reliefs, and ensure consistency with official records. - Submit via the EmaraTax Portal
File the return electronically through the FTA system before the statutory deadline, even if no tax is due. - Pay on Time
Any tax payable must be settled before the deadline. Late payments attract interest and additional fines.
Penalties for Missing Deadlines or Non-Compliance
The FTA enforces strict sanctions for late filing or registration:
- Failure to Register on Time
- AED 10,000 penalty applies.
- A temporary relief measure is available if the first return or declaration is submitted within seven months of the end of the first tax period.
- Late Filing of Returns
- AED 500 per month (or part thereof) for the first 12 months.
- AED 1,000 per month from the 13th month onwards, continuing until submission.
How AIWASINO Supports Your Business
At AIWASINO, we assist businesses in understanding and managing their corporate tax obligations with clarity and confidence. Our role is to provide expert advisory and consultancy support tailored to your company’s needs.
Our support includes:
- Assistance with corporate tax registration and guidance through the FTA portal process.
- Advisory on compliance requirements, including record-keeping, reporting, and filing obligations.
- Consultancy on structuring, exemptions, and strategic planning to optimize compliance.
- Guidance on penalty relief measures and support in responding to FTA communications.
By engaging with AIWASINO, you gain a trusted advisor who ensures you remain well-informed, compliant, and prepared—while you concentrate on growing your business.
💬 WhatsApp: +(971) 529741264
📧 Email: info@aiwisino.com
