Dubai Company Tax Deadline: What to Know

The United Arab Emirates, especially Dubai, has long been recognized as a tax-friendly destination, drawing global businesses with its business-friendly regulations and near-zero tax regime. However, the landscape began to shift significantly with the announcement of Corporate Tax (CT) by the UAE Ministry of Finance. Corporate tax applies to businesses operating in the UAE under specific conditions.

This move represents a transformative step in aligning the UAE with global tax frameworks such as the OECD’s Base Erosion and Profit Shifting (BEPS) Project. If your company is operating in Dubai, understanding the company tax deadline is now as crucial as knowing your profit margins.

In this blog, we at FinChoice Solutions break down what you need to know about corporate tax in Dubai, focusing on the company tax deadline, filing procedures, and compliance essentials to keep your business safe from penalties. Let’s get started to understand the whole process.

Introduction to Corporate Tax in Dubai

The Federal Corporate Tax was implemented on 1 June 2023, applying to the net profits of businesses that exceed AED 375,000 annually. The tax rate was introduced to:

• Diversify UAE’s government revenue beyond oil
• Strengthen its compliance with international tax norms
• Encourage transparency and business accountability

However, despite its introduction, not all businesses are subject to taxation, but most are required to register and file returns even if their taxable income is zero. You must check the company tax deadline and file documents accordingly to avoid penalties.

Who Must Comply with Corporate Tax?

Understanding your business classification is essential

. Here’s a snapshot of entities affected:

Subject to Corporate Tax:

• UAE mainland companies
• Free zone entities (depending on compliance with qualifying criteria)
• Foreign legal entities with a permanent establishment in the UAE
• Any individual or legal entity conducting a business or commercial activity in the UAE (under a commercial license)

Exempt from Corporate Tax:

• Individuals not engaged in business
• Government entities
• Government-controlled entities (meeting exemption requirements)
• Extractive and non-extractive natural resource businesses
• Public benefit organizations (if approved by the Cabinet)
• Qualifying Investment Funds and Pension Funds

Exempt entities must register with the Federal Tax Authority (FTA) and follow filing procedures.

Corporate Tax Rates in Dubai

Here’s the breakdown of corporate tax rates:

Multinational enterprises (MNEs) that fall under Pillar Two of the OECD BEPS framework and have consolidated revenues of EUR 750 million or more are subject to a 15% global minimum tax. However, this is expected to be enforced in later phases.

Key Milestones of Company Tax Deadlines in Dubai

Understanding and tracking deadlines is crucial to avoid penalties. These are the key milestones for every Dubai-based business:

Corporate Tax Return Filing Deadline:

Businesses must submit their Corporate Tax Return (CTR) no later than 9 months after the end of their financial year. For example, if your financial year ends on 31 December 2024, your corporate tax return must be filed by 30 September 2025.

Tax Payment Deadline:

Tax payments are due on the same date as the return submission.

Required Documentation for Filing:

Proper documentation is mandatory for a smooth registration and filing process. Below are the key documents:

• Trade license copy
• Emirates ID and passport of owners/shareholders
• Audited financial statements
• Bank account statements
• Company’s Memorandum of Association (MOA)
• Organizational structure
• Details of branches and locations
• Lease contracts or tenancy agreement (Ejari)
• Valid email address and contact number

Financial Year and Tax Period Definition:

Businesses can define their financial year (tax period) in their corporate documents. While many opt for the calendar year (1 January – 31 December), alternative financial periods (e.g., 1 April – 31 March) are also permissible. What matters is that once selected, the first corporate tax return is due 9 months after the end of that financial period.

Tax Registration Platform and Procedure:

FTA’s EmaraTax Portal:

All businesses must register through the EmaraTax platform, the official digital platform of the Federal Tax Authority (FTA). Here’s how it works:

1. Create a business account or log in
2. Complete the corporate tax registration form
3. Upload necessary documents
4. Await approval and receive a Tax Registration Number (TRN)

This TRN is used in all corporate tax correspondence and filings going forward.

Penalties for Missing Company Tax Deadlines:

Missing a company tax deadline in Dubai can have serious implications:

Additional business audits, account freezes, or legal sanctions may follow repeated offenses.

Corporate Tax for Free Zone Companies:

Free zone entities enjoy 0% corporate tax if they:

• Maintain adequate substance in the UAE
• Earn Qualifying Income (e.g., income from trading with foreign clients or other free zone entities)
• Avoid doing business with the mainland UAE (with exceptions for regulated activities)

Even qualifying free zone companies must register and file corporate tax returns, even if no tax is due.

Importance of Transfer Pricing Compliance:

Businesses involved in related party transactions must maintain Transfer Pricing Documentation, including:

• Local File and Master File (for larger firms)
• Arm’s length pricing justifications
• Disclosure forms within the corporate tax return

Non-compliance leads to steep fines and increased scrutiny.

Essential Tips for Staying Compliant

To meet all your obligations and deadlines:

• Track registration deadlines specific to your license issue date
• Use EmaraTax regularly for updates and submissions
• Prepare audited financials in advance
• Engage a professional for tax calculation and return preparation
• Maintain all records for at least 7 years
• Segment your income if operating in both the mainland and the free zone

If you require expert assistance, you can consult or hire professionals like FinChoice Solutions.  We ensure seamless, effortless, and smooth tax filing without disturbing your routine work.

How FinChoice Solutions Supports Tax Compliance?

At FinChoice Solutions, we help businesses simplify and streamline their corporate tax compliance process. Our experts provide:

• Corporate tax registration services
• Financial audits and accounting
• Timely reminders of company tax deadlines
• Transfer pricing documentation
• Filing of returns and payment submissions
• Free zone tax structuring advice

We ensure your business meets every requirement set by the Federal Tax Authority, keeping you penalty-free and confident. Partnering with us means access to years of local tax knowledge and international accounting standards, your one-stop solution for corporate tax compliance in Dubai.

Conclusion: Stay Ahead of the Deadline

The corporate tax regime in Dubai is here to stay, and its requirements are strict but precise. Businesses must prioritize their understanding of the company tax deadline, stay informed of registration timelines, and ensure proper documentation is ready for submission. Failing to meet these obligations can lead to financial penalties and reputational damage. On the other hand, timely compliance not only avoids sanctions but positions your company as responsible and forward-thinking.

If you’re unsure about the next steps, let FinChoice Solutions guide you. We help businesses across Dubai register, file, and comply with the UAE’s tax laws accurately and on time.