A taxable person files the corporate tax return no later than 9 months§ from the end of the tax period, and payment is generally due within 9 months§ as well. The next deadline for a December year end is 30 September 2026, for the period that ended on 31 December 2025.
What is my next deadline?
Count nine calendar months from the last day of your financial year and file by the end of that month. The table below applies the rule to the three most common year ends, showing the next date that has not yet passed.
| Financial year ended | Return and payment due |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
The months run from the end of the period, not from when your accountant finishes. For the last calendar-year cycle the FTA confirmed the date in writing: for a financial year that ended on 31 December 2025, returns and payment were due by 30 September 2026§.
How does the VAT calendar fit around it?
If you are VAT registered, the more frequent deadline is the VAT one: the return and the payment are due 28 days§ after the end of each tax period, and the standard period is three calendar months§. A typical registered business therefore has four VAT dates and one corporate tax date in a year, which is why VAT sets the monthly rhythm of bookkeeping even though corporate tax gets the attention.
Chart data
| Return | Due |
|---|---|
| VAT return | 28 days after the period |
| Corporate tax return and payment | 9 months after year end |
Are filing and paying the same step?
No. Filing the return does not pay the tax, and submitting early does not move the payment date earlier. Both sit on the same deadline, so a business that files in July for a December year end still has until the end of September to move the money. Treat the gap as cash flow planning: the amount is known the moment the return is done.
Does Small Business Relief change the date?
No. Businesses eligible for relief file a simplified return, and the FTA has stressed that relief is elected in the tax return§. The deadline is the same one. A sole trader whose business turnover stayed under AED 1,000,000§ in the calendar year is a different case: without being in scope there is no return to file at all.
What should be ready before the deadline month?
The FTA lists the essential records as transactions, assets, liabilities and ownership interests§. The businesses that file calmly are the ones that closed each month during the year. The ones filing in the last fortnight are usually rebuilding bank lines from statements, which is also when accountants charge their highest rates.
- Bank reconciliations for every account, to the last day of the year.
- A fixed asset register that agrees with the balance sheet.
- Sales and purchase ledgers that agree with the VAT returns filed for the same months.
- Loan, shareholder and related-party balances with the paperwork behind them.
What happens if I miss it?
Late filing and late payment each carry their own penalty, set by Cabinet decision. The amounts, and how the late registration waiver works, are in the penalties guide. The corporate tax calculator shows your next deadline for any financial year end.