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UAE Corporate Tax

FTA Reminds Corporate Taxpayers to File Returns and Pay on Time

By Shuhail Ahamed · UAE Law Update · Federal · 2 min read

The Federal Tax Authority has issued a public call to all persons subject to UAE Corporate Tax to ensure they file their tax returns and remit any Corporate Tax due within the statutory timeframes applicable to their tax period. Failure to do so will trigger late payment administrative penalties under the Corporate Tax regime. The reminder is particularly relevant given that many entities are approaching their first Corporate Tax filing deadlines. The FTA's communication reinforces that the obligation is active and enforceable, and that no grace period beyond the prescribed deadlines should be assumed.

Practice alert

Who should read this

All UAE-incorporated companies, foreign entities with a permanent establishment in the UAE, and individuals conducting business subject to Corporate Tax should immediately verify their filing and payment deadlines.

Directly affected

UAE resident juridical personsnon-resident persons with a permanent establishment in the UAEnatural persons conducting business subject to Corporate TaxQualifying Free Zone Persons

Key facts

  • The FTA has formally called on all Corporate Tax-liable persons to file returns and pay tax due within their applicable deadlines.
  • Late payment penalties will be imposed on any Corporate Tax not settled within the specified timeframe.
  • The reminder applies federally to all juridical and natural persons subject to UAE Corporate Tax under Federal Decree-Law No. 47 of 2022.
  • Tax returns must generally be filed and tax paid within nine months from the end of the relevant tax period.
  • The FTA's notice signals active compliance monitoring and enforcement posture ahead of widespread first-cycle filing deadlines.
  • No amnesty or extension has been announced — existing statutory deadlines remain in force.

What this means for you

Any juridical or natural person within the UAE Corporate Tax net must confirm when their tax period ended and calculate the nine-month deadline for filing and payment accordingly. Missing that deadline triggers administrative penalties with no indication of discretionary relief. Entities that have not yet registered, appointed a tax agent, or prepared their tax return should treat this FTA notice as a direct enforcement signal and act without delay.

Directly affected: UAE resident juridical persons, non-resident persons with a permanent establishment in the UAE, natural persons conducting business subject to Corporate Tax, Qualifying Free Zone Persons

Compliance deadline: Nine months from the end of each taxpayer's relevant tax period under Federal Decree-Law No. 47 of 2022

Action items

  1. Identify the end date of your current or first Corporate Tax period and calculate the nine-month filing and payment deadline.
  2. Ensure Corporate Tax registration with the FTA is complete if not already done — registration is a prerequisite to filing.
  3. Engage your tax advisor or registered tax agent to prepare and review the Corporate Tax return ahead of the deadline.
  4. Calculate the Corporate Tax liability due, including any required advance or final payment, and arrange settlement in good time.
  5. Review whether any Qualifying Free Zone Person conditions are met, as misclassification could affect the applicable rate and return requirements.

Litigation impact

Failure to file or pay on time will crystallise administrative penalties that are separately enforceable by the FTA; disputing such penalties before the Tax Disputes Resolution Committee requires first settling the assessed amounts, making early compliance materially cheaper than post-assessment challenge. Entities already subject to FTA audit or inquiry should note that late filing may be treated as an aggravating factor in any ongoing compliance review.

Source

Federal Tax Authority — News
https://tax.gov.ae/en/media.centre/News/federal.tax.authority.calls.on.all.persons.subject.to.corporate.tax.to.file.their.tax.returns.and.pay.the.corporate.tax.due.within.the.specified.timeframes.to.avoid.latepayment.penalties.aspx
Original-source date: — · Captured: 2026-11-01T09:09Z

Verified against Federal Tax Authority — News ·
Show full English translation / verbatim source text
The Federal Tax Authority calls on all persons subject to Corporate Tax to file their tax returns and pay the Corporate Tax due within the specified timeframes to avoid late payment penalties.

This update is generated from a public regulator publication and reviewed under the firm's automated editorial quality gate. General information only — it does not constitute legal advice. For advice on a specific matter, please contact us. Last updated: 1 November 2026.

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Frequently asked questions

What does “FTA Reminds Corporate Taxpayers to File Returns and Pay on Time” change?

The Federal Tax Authority has issued a public call to all persons subject to UAE Corporate Tax to ensure they file their tax returns and remit any Corporate Tax due within the statutory timeframes applicable to their tax period. Failure to do so will trigger late payment administrative penalties under the Corporate Tax regime. The reminder is particularly relevant given that many entities are approaching their first Corporate Tax filing deadlines. The FTA's communication reinforces that the obligation is active and enforceable, and that no grace period beyond the prescribed deadlines should be assumed.

Who is affected by this update?

UAE resident juridical persons, non-resident persons with a permanent establishment in the UAE, natural persons conducting business subject to Corporate Tax, Qualifying Free Zone Persons

When does it take effect?

The compliance deadline is Nine months from the end of each taxpayer's relevant tax period under Federal Decree-Law No. 47 of 2022.

What should affected businesses do now?

Identify the end date of your current or first Corporate Tax period and calculate the nine-month filing and payment deadline. Ensure Corporate Tax registration with the FTA is complete if not already done — registration is a prerequisite to filing. Engage your tax advisor or registered tax agent to prepare and review the Corporate Tax return ahead of the deadline. Calculate the Corporate Tax liability due, including any required advance or final payment, and arrange settlement in good time. Review whether any Qualifying Free Zone Person conditions are met, as misclassification could affect the applicable rate and return requirements.