Question 1

When do I need to register for Corporate Tax?

Accepted Answer

No later than 3 calendar months from the incorporation date (for companies registered on or after 1 March 2024 — FTA Decision No. 3 of 2024). If the company existed before that date, the deadline under the old schedule (tied to the trade licence issue month) already passed in 2024 — register immediately.

Question 2

What is my first tax period?

Accepted Answer

For a new company, the first period runs from the incorporation date to the nearest financial year end and must span 6 to 18 months (FTA Public Clarification CTP003); if less than 6 months remain until the nearest financial year end, the period automatically extends to the next one. For a company that existed before Corporate Tax was introduced (incorporated before 1 June 2023), the first tax period is the first financial year starting on or after 1 June 2023.

Question 3

When do I file my first Corporate Tax return?

Accepted Answer

The first return must be filed and the tax paid no later than 9 months from the end of the first tax period (Art. 53, Federal Decree-Law No. 47 of 2022).

Question 4

How do I get the AED 10,000 late-registration penalty waived?

Accepted Answer

If you file your first Corporate Tax return within 7 months of the end of the first tax period (instead of the standard 9), the AED 10,000 late-registration penalty is waived or refunded automatically — a temporary FTA initiative in effect as of 9 July 2026; there is no formal end date for the initiative.

Question 5

Does Small Business Relief apply to me?

Accepted Answer

Small Business Relief is available under two conditions: revenue for the tax period does not exceed AED 3 million, and the period ends on or before 31 December 2026 (Ministerial Decision No. 73 of 2023) — an extension into 2027 has not yet been announced. Where revenue is above AED 3 million, relief does not apply regardless of dates. Even without SBR, profit up to AED 375,000 is taxed at 0%.

Question 6

Do I need to register for VAT?

Accepted Answer

Registration is mandatory once taxable turnover reaches AED 375,000 a year (the application is due within 30 days of exceeding the threshold) and voluntary from AED 187,500 turnover. Below AED 187,500, registration is not required.

Question 7

When does e-invoicing start for my company?

Accepted Answer

Companies with turnover from AED 50 million must appoint an accredited ASP provider and move to e-invoicing ahead of everyone else; companies with lower turnover connect in the next phase. Exact dates are on the calculator above and on the e-invoicing page.

Question 8

What should I do if the registration deadline has already passed?

Accepted Answer

Register immediately — the longer you wait, the higher the risk of the late-registration penalty (AED 10,000). If you manage to file the first return within 7 months of the end of the first period, the penalty is waived automatically even with late registration.

Rule	Deadline	Source
Corporate Tax registration	3 months from the incorporation date	Source
First tax period	6–18 months up to the nearest financial year end	Source
First return and payment	9 months from the end of the first period	Source
Late-registration penalty waiver	7 months from the end of the first period	Source
Small Business Relief	period must end on or before 31.12.2026	Source
VAT registration	mandatory from AED 375,000, voluntary from AED 187,500	Source
E-invoicing (Peppol / PINT AE)	by turnover phase — see the e-invoicing calculator	e-invoicing calculator

UAE Tax Deadline Calendar: when to register for Corporate Tax and file your first return

Every deadline in one table

Deadlines, briefly

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