As the UAE continues its commitment to international tax standards and economic diversification, the corporate tax regime has officially taken root. One of the most important dates on the radar of business owners, accountants, and finance teams is 30 September 2025 — the first corporate tax return deadline for entities with a financial year ending 31 December 2024.
📌 What Does This Mean?
If your company’s financial year runs from 1 January to 31 December, then you’re required to file your first UAE Corporate Tax return by 30 September 2025. This applies to most mainland entities and some Free Zone companies, depending on their qualifying status.
It’s important to remember that corporate tax in the UAE is not optional, and penalties apply for late or non-filing.
Who Needs to File a Corporate Tax Return?
Any business operating in the UAE that exceeds the AED 375,000 taxable income threshold must register and submit a return. This includes:
- Mainland Companies
- Free Zone Companies (Qualifying or Non-Qualifying)
- Foreign Entities with a UAE permanent establishment
- Natural persons engaged in business activities meeting the criteria
Even if your taxable income is below the threshold, registration and filing may still be mandatory depending on your structure.
What Do You Need to Prepare?
To avoid last-minute stress or compliance errors, here’s what your business should begin organizing:
- Tax Computation & Schedules
Prepare the necessary working papers including adjustments for non-deductible expenses, exempt income, transfer pricing (if applicable), and group reliefs. - Tax Registration Confirmation
Confirm that your business is registered for Corporate Tax with the Emaratax Portal, and that your Tax Registration Number (TRN) is active. - Understand the Filing Platform
The FTA has introduced a dedicated Corporate Tax portal — ensure your team is familiar with the process.
What Happens if You Miss the Deadline?
Missing the 30 September 2025 filing deadline could lead to:
- Administrative penalties for late submission
- Potential interest or fines on unpaid tax liabilities
The UAE is placing increasing emphasis on corporate transparency and compliance — it’s better to be early than to be caught off guard.
Our Advice: Act Now, Not Later
As the saying goes, “Failing to prepare is preparing to fail.” Here’s what your business should do immediately:
- Conduct a Corporate Tax readiness check
- Finalize and review your 2024 financials
- Confirm your FTA portal access
- Mark 30 September 2025 as a non-negotiable deadline
Need Help Navigating Your First Corporate Tax Return?
At L.E.G.O. & Associates, we understand that tax compliance can feel overwhelming — especially during this transitional phase. Our team is here to guide you through every step, from registration to filing and post-filing support.
Reach out today for a consultation and let’s ensure you are ready before the rush.
Email: info@laafzllc.com | Contact Number: +971 50 840 1841