Cookie Settings
Co-Founder & CEO movingo
Editor
Author
Iakov Kukushkin
Copywriter, Journalist
May 30, 2025
In the UAE, everyone has to pay Corporate Tax, with significant penalties for non-compliance. We've compiled a comprehensive list of these penalties to help you understand and avoid them.
UAE Corporate Tax deadlines
Here are the general deadlines for 2025:
Action | Deadline |
Corporate Tax (CT) registration* | For resident juridical persons: 3 months after incorporation to register. For non-resident juridical persons: Within 9 months of the date they become subject to CT. For natural persons: March 31st of the next calendar year. |
First Tax period start date | Depends on companyβs financial year, specified in Corporate Tax registration certificate |
Filing Corporate Tax return | Within 9 months from financial year end |
Paying Corporate Tax | Same day as filing (within 9 months from financial year end) |
π Example:
If your financial year ends on December 31, 2024, your filing and payment deadline is September 30, 2025.
If your financial year ends on December 31, 2024, your filing and payment deadline is September 30, 2025.
*These categories have some complex requirements, which we explain in detail in our CT deadline guide.
For accurate guidance on payment amounts and deadlines, consult a professional who stays current with the latest regulations. Our team can help you with this.
Entities required to register for UAE Corporate Tax
In short, everyone involved in commercial activities β companies, freelancers, and entrepreneurs β needs to register for Corporate Tax. This requirement applies to all individuals conducting business, regardless of revenue or whether sales occur outside the UAE.
- Mainland companies
- Free Zone companies (even with 0% tax benefits)
- Branches of foreign companies
- Freelancers and self-employed individuals earning more than AED 1,000,000 annually
π Example:
If your financial year ends on December 31, 2024, your filing and payment deadline is September 30, 2025.
If your financial year ends on December 31, 2024, your filing and payment deadline is September 30, 2025.
Who qualifies for 0% Corporate Tax?
Some entities are exempt from CT, but must apply for exemption:
- Government entities
- Government-controlled entities
- Qualifying public benefit entities
- Qualifying investment funds
- Pension and social security funds
- Wholly UAE-owned entities with certain activities and conditions
- Free Zone entities conducting certain activities and electing QFZP status (manufacturing of goods or materials, logistics services, wealth and investment management services, etc.)
- Small and medium enterprises with annual revenues below AED 3,000,000
- Companies with annual taxable profits of less than 375,000 AED
β οΈ Important:
You must apply for an exemption certificate via the FTA portal. Exemption is not automatic.
You must apply for an exemption certificate via the FTA portal. Exemption is not automatic.
If you have questions about your business's exemptions or need help registering, just shoot us an email. We'll help you out and take care of all the paperwork.
Corporate Tax filing penalties & violations
Here are all the fines in the Cabinet Decision No. (75) of 2023, sorted into categories for easy navigation.
- π Record-Keeping & Documentation
- π Tax Registration & Deregistration
- π€ Tax Filing & Payment
- π§Ύ Voluntary Disclosure & Tax Corrections
- π€ Legal Representative Responsibilities
- π Tax Audit Compliance
π‘ Penalties increase if the violation is repeated within 2 years.
How to check Corporate Tax fines in the UAE?
You can check your status on the official Federal Tax Authority (FTA) portal through these steps:
- Go to FTA official website
- Log in with your FTA username and password
- Navigate to "My Payments" or "My Penalties"
- Select Corporate Tax
- View any outstanding fines, their due dates, and reasons
- Make payments online using a UAE bank card or through GIBAN
How to avoid Corporate Tax filing penalty in the UAE?
Here's how to stay compliant and avoid penalties:
- 1. Register on timeCheck your license's issue date and complete registration before the FTA deadline.
- 2. File your tax return earlyOur managers are always ready to answer your questions. You can call us at the weekends and at night. You can also visit our office for a personal consultation.
- 3. Pay the due tax on timePay your tax amount in full by the deadline to avoid any late payment penalties.
- 4. Keep records organizedOur company works according to the principle of individual approach to every client. This method allows us to achieve success in problems of all levels.
- 5. Stay updatedConsult with a professional to stay informed about the latest legal changes.
Tax consultants in Dubai
To meet deadlines and avoid fines, you need a reliable accountant. Hiring an in-house accountant can be expensive (around AED 12,300/month). For small businesses, especially, outsourcing is a more practical choice.
We can help with all your tax and accounting needs. Our team keeps your records organized, ensures you meet deadlines, and handles tax returns promptly. Starting at just AED 400/month, you'll receive:
We can help with all your tax and accounting needs. Our team keeps your records organized, ensures you meet deadlines, and handles tax returns promptly. Starting at just AED 400/month, you'll receive:
- Bookkeeping and financial record maintenance
- Accounts payable and receivable management
- Payroll processing
- Monthly financial reporting
- Tax filing and compliance
- Audit preparation
What to read next
We hold useful webinars several times a month. Be sure to see what's coming soon.