Guide · United Arab Emirates · Published 2026-10-11
How to file your income tax return in the United Arab Emirates
Filing your income tax return in the United Arab Emirates on EmaraTax: who must file, the tax year and deadline, what documents you need, and what happens if you are late.
Figures and dates in this guide come from public sources as of 2026-10-11 and have not yet been checked against Federal Tax Authority (FTA)'s current publications. Confirm anything you rely on.
Who must file
There is no personal income tax. Every licensed business files a corporate tax return; individuals file only if their business turnover exceeds AED 1 million a year.
Tax year and deadline
The corporate tax return and payment are due within 9 months of the end of the financial year (30 September for calendar-year businesses).
Penalties for filing or paying late
For corporate tax, Cabinet Decision No. 75 of 2023 as amended by Cabinet Decision No. 10 of 2024 (from 1 March 2024) charges AED 500 for each month or part of a month a return is late during the first twelve months, and AED 1,000 for each month from the thirteenth. Unpaid tax carries a monthly penalty of 14% per annum on the unsettled amount, starting the day after the due date. Failing to apply for corporate tax registration on time costs AED 10,000. The return itself is due within nine months of the end of the tax period (Article 53, Corporate Tax Law).
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Federal Tax Authority (FTA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Federal Tax Authority (FTA).