Introduction

The UAE is witnessing its first-ever corporate tax return deadline — and for thousands of businesses, this is a compliance test they cannot afford to miss. The UAE’s new corporate tax regime is already reshaping how businesses approach compliance and financial planning. While many companies have been busy preparing since the law came into effect, a critical milestone is fast approaching: September 30, 2025.

This date marks the first-ever corporate tax return filing deadline for businesses with a financial year ending on December 31, 2024. Missing it could mean penalties, added costs, and unnecessary stress for businesses. Let’s break down everything UAE businesses need to know, from who needs to file, the documents required, to the penalties for late filing.

Why September 30, 2025, Matters

• Deadline Defined: UAE corporate tax law requires businesses to file their corporate tax return within nine months of their fiscal year-end.
• For Calendar-Year Companies: If your business follows the common fiscal year of January 1, 2024 – December 31, 2024, the filing deadline is September 30, 2025.
• Other Fiscal Years: If your business follows a different financial year, deadlines will vary. For example, companies with an April 1, 2024 – March 31, 2025 financial year must file by December 31, 2025.

Simply put, mark your calendar – missing this first deadline could set a bad precedent for your company’s tax history.

Who Needs to File a Corporate Tax Return?

Corporate tax applies to a wide range of businesses and individuals carrying on commercial activities. Here’s the scope:

• All registered taxable persons in the UAE.
• Legal entities and individuals conducting business activities with annual turnover exceeding AED 1 million.
• Even if your taxable income is below AED 375,000 (which qualifies for a 0% tax rate), filing a return is still mandatory.
• The rule applies to most mainland companies and many Free Zone entities, though certain exemptions exist depending on the Federal Tax Authority’s (FTA) regulations.

So, whether you owe tax or not, you cannot skip filing.

Key Steps to Prepare for Filing

1. Plan Early

The FTA encourages businesses to start preparations well before the deadline. Waiting until September 2025 may result in errors, incomplete documents, or penalties.

2. Maintain Proper Financial Records

Accurate record-keeping is the foundation of compliance. Ensure your financial statements and income records are up-to-date.

3. Gather Required Documents

Businesses should compile all key documents, such as:

• Financial statements (audited if revenue exceeds AED 50 million or if you’re claiming special tax rates).
• Verified income and expense records.
• Taxable income computations.
• Transfer Pricing Disclosure Form (TPDF), if applicable, for businesses exceeding thresholds in related-party transactions.

4. Check for Small Business Relief (SBR)

If your revenue is below AED 3 million, you may qualify for Small Business Relief (SBR). This allows for a simplified two-section tax return (instead of the standard eight), and often no tax liability.

5. Consider Professional Support

Corporate tax law in the UAE is still relatively new, and its application varies across different business models. Consulting UAE tax advisors like Filing Buddy can ensure compliance, optimize tax positions, and prevent mistakes that may prove costly later.

What Happens if You Miss the Deadline?

The UAE FTA has outlined strict penalties for late corporate tax return filing:

• AED 500 – for the first month after the deadline.
• AED 500 per month – for delays from the second to twelfth month.
• AED 1,000 per month – if the delay extends beyond 12 months.
• 14% annual interest – charged on any unpaid tax until full settlement.

On top of these penalties, late or incorrect filing may trigger FTA audits, adding scrutiny and compliance costs.

Strategic Considerations When Filing

Corporate tax filing isn’t just about meeting a deadline – it’s also about making the right strategic choices:

• The return is structured as a dynamic online form with eight sections, requiring precise input.
• Some elections made during filing are irrevocable – meaning they can impact your future tax liabilities.
• Businesses must carefully segregate taxable income from exempt income.
• Free Zone companies, multinational groups, and branches of foreign companies may face additional disclosure requirements.

Getting expert advice at this stage ensures your return is not only compliant but also optimized for your business’s future growth.

Conclusion

The September 30, 2025 corporate tax filing deadline is more than just a date – it’s a test of how well UAE businesses adapt to the new tax environment. Whether you’re a startup, SME, or multinational, timely preparation is essential.

✅ Start early

✅ Maintain accurate records

✅ Leverage reliefs where available

✅ Seek professional advice

By doing so, businesses in Dubai and across the UAE can ensure smooth compliance and avoid the financial and reputational risks of missing the UAE’s very first corporate tax filing deadline.

Why Filing Buddy is Your Trusted Partner for UAE Corporate Tax Compliance

The clock is ticking — 30th September 2025 is a crucial deadline for UAE corporate tax compliance. Filing your UAE corporate tax return on time ensures peace of mind and protects your business from penalties. The key is to prepare your documents early and engage a trusted corporate tax consultant who understands UAE FTA requirements.

With years of expertise in corporate tax, compliance, and advisory services, Filing Buddy helps businesses across the UAE file corporate tax returns accurately, on time, and with zero hassle. Our tailored approach makes us a reliable partner in meeting your corporate tax obligations and ensuring 100% compliance with UAE corporate tax regulations.

Our Value to You

• End-to-end UAE corporate tax filing support
• 100% UAE corporate tax compliance
• Post-filing corporate tax support
• Deadline reminders and alerts
• Penalty-free assurance
• Experienced UAE corporate tax consultants

At Filing Buddy, we offer comprehensive corporate tax services, supported by a dedicated team of experts in accounting, auditing, and compliance. From corporate tax registration to return filing and ongoing compliance, we take care of everything so you can focus on growing your business.

Act today to ensure compliance, avoid penalties, and focus on what truly matters growing your business. With Filing Buddy as your corporate tax partner, you get peace of mind knowing that your returns are in expert hands.

Call us at: [+971 527782820]

Email us at: [dubai@filingbuddy.in]

Or simply fill out the form on our website, and one of our tax experts will get in touch with you.

Stay compliant. Stay stress-free. Filing Buddy is your trusted partner for UAE corporate tax filing.